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.

more on mergers: merging in smaller: what to ask | thinking ‘downstream’ merger? check these 25 potential problems first | 20 terms to settle when merging up | 13 questions to assess an upward merger | what to discuss at the first merger negotiation meeting | what to ponder before issuing a letter of intent

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