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The Practical Lawyer | 56B. Delano Jordan and Andrea Hence EvansThe issues aren’t hard to find if you know what to look for.Merger and acquisition (M&A) deals are commonplace and they function as an integral com-ponent of our modern economy. More and more often, these deals involve the transfer of intangible assets. Indeed, quickly identifying the different types of intellectual property (IP) involved in a proposed transaction and flagging the possible issues linked to the identified IP can be critical to negotiations over price as well as the decision to move forward at all. Given the significant amount of capital that can be at stake in IP-related deals — in 2006 AT&T reportedly acquired BellSouth for $72 billion — it is understand-able that IP due diligence is rapidly gaining in impor-tance. This article identifies practical techniques for spotting common IP issues for M&A deals against the backdrop of various IP court cases. M&a iP oVerVieW • M&A IP issue spotting is primarily a fu...