Contracts, in other words, the written and oral obligations of the company, are hugely important for any M&A Buyer; she needs to have a clear idea before closing of what contractual commitments her new company has. This information may include
Written description of any oral agreements or arrangements
All contracts or agreements pertaining to any subsidiary, partnership, or joint venture relationship
All contracts between the company and any officers, directors, 5 percent shareholders or any of their respective families or affiliates
License, sublicense, royalty and franchise agreements, or equipment leases
All distribution, agency, manufacturer representative, marketing, and supply relationships and obligations with copies of all related agreements
Letters of intent, contracts, and closing transcripts from any merger, acquisition, or divestiture
Options and stock purchase agreements involving interests in other companies
All non-disclosure or noncompetition agreements the company is a party to
Any agreements a change in control of the company affects in any manner
All management contracts
Any brokers or finders agreements applicable to the company
Contracts relating to other material business relationships, including, but not limited to, any current service, operation, or maintenance contracts and any current contracts for purchase of fixed assets