13 Questions Between Merger Equals

Overhead view of 4 hands putting together 4 puzzle piecesNegotiations often are more difficult.

By Marc Rosenberg
CPA Firm Mergers: Your Complete Guide 

Mergers of equals or firms close to equal (some call these sideways mergers) are much less common than mergers in which there is a clear survivor. But they do occur.

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Quite simply, there are two reasons mergers of equals are uncommon: