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In the mergers and acquisitions world, there are always hot-button issues that are important to deal-makers and lawyers. Over the years, different issues have become a focus because of their importance to business valuations or their relevance to liability exposure for the buyer. These issues include products liability, employee benefits, environmental compliance and cleanup exposures, and intellectual property ownership and infringement exposures, to name just a few.

In the current environment, a very important issue in many deals is an analysis of the Internet-related business activities of the company to be acquired. This article focuses on valuation and due diligence, two particularly crucial aspects of the Web portion of any deal.

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