M&A Due Diligence What Buyers, Sellers, and Advisors Can’t Afford to Miss

The success of an M&A transaction depends on more than the purchase agreement—it starts with thorough due diligence. On March 20, 2026, the Center for Free Enterprise welcomed business leaders, advisors, and deal professionals to the Cleveland Racquet Club for an insightful discussion on the critical factors that shape successful mergers and acquisitions. Moderated by Ben Calkins, our expert panel explored the financial, tax, operational, human capital, and risk considerations that can determine whether a deal succeeds—or falls apart. Featured panelists: • Ben Calkins – Host & Moderator • Samantha Smudz, CPA, JD – M&A Tax Partner, Cohen & Co. • Marilyn D. Landis – President & CEO, Basic Business Concepts, Inc. • Timothy A. Dimoff, CPP – Founder & President, SACS Consulting & Investigative Services, Inc. • Michael Ferkovic – Chief Operating Officer & Partner, Inglewood Key topics included: ✔ Looking beyond the balance sheet during diligence ✔ Identifying common post-close risks ✔ Tax, financial, and operational issues that impact valuation ✔ Real-world insights from professionals leading transactions every day About The Center for Free Enterprise: The Center for Free Enterprise brings together Ohio's business leaders to explore middle-market M&A, entrepreneurship, and the challenges and opportunities shaping today's business landscape. Our Website: https://centerforfreeenterprise.com/ Become a Sponsor: https://centerforfreeenterprise.com/o... #MandA #DueDiligence #BusinessGrowth #PrivateEquity #MiddleMarket #Entrepreneurship #CorporateFinance #BusinessStrategy #Leadership #OhioBusiness