When it comes to mergers and acquisitions, there are very, very few transactions that do not involve some amount of intellectual property capital. Whether the acquisition involves a small business or a merger of large multinational corporations, the transaction usually involves some quantity of intellectual property that is changing hands. Sometimes the intellectual property is ancillary to the underlying transaction; sometimes it is absolutely seminal to the transaction (such as the acquisition of a technology startup that has a patent portfolio covering its products/services), In each case, the importance of properly addressing attendant intellectual property cannot be underestimated.
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