Mergers and Acquisitions (M&A) play a significant role in the survival and vitalization of corporations today. They have be-come a major strategy to improve profitability, market-share, and stock prices. The problem is that companies often view the merger itself as the strategic end game, rather than the start up event. According to Booz-Allen’s studies from 1999 which looked at what they classified as “The Best Deals”, only a small minority of the M&A studied increased shareholder value significantly while most underperformed industry peers