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Series 79: Mergers and Acquisitions

Try 10 focused Series 79 questions on Mergers and Acquisitions, with explanations, then continue with the full Securities Prep practice test.

Series 79 Mergers and Acquisitions questions help you isolate one part of the FINRA outline before returning to a mixed practice test. The questions below are original Securities Prep practice items aligned to this topic and are not copied from any exam sponsor.

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Topic snapshot

ItemDetail
ExamFINRA Series 79
Official topicFunction 3 — Mergers and Acquisitions (M&As), Tender Offers and Financial Restructuring Transactions
Blueprint weighting24%
Questions on this page10

Sample questions

Question 1

A public company has filed for Chapter 11 and your team is preparing a preliminary recovery analysis to brief the board and creditor groups. Assume administrative claims are paid separately and the estimated reorganized enterprise value available to prepetition stakeholders is $600 million.

Capital structure (prepetition):

  • Secured term loan: $400 million
  • Unsecured senior notes: $250 million
  • Preferred stock (liquidation preference): $100 million
  • Common stock: 50 million shares

Which statement about likely recoveries under a plan of reorganization is INCORRECT?

  • A. Unsecured noteholders are likely to receive most of the reorganized equity and less than par recovery.
  • B. Preferred and common equity are likely to be canceled absent full payment to creditor classes or their consent.
  • C. Preferred stockholders should be paid ahead of unsecured noteholders because liquidation preference makes them senior.
  • D. Secured term-loan lenders are likely to be paid in full (or reinstated) before junior stakeholders receive value.

Best answer: C

Explanation: Preferred stock is junior to all debt, so it cannot recover ahead of unsecured creditors under the absolute priority waterfall.

In Chapter 11, value generally flows down the priority waterfall: secured claims, then unsecured claims, then equity. With $600 million of value against $650 million of debt, unsecured creditors are impaired and equity (including preferred) is typically wiped out unless senior classes are paid in full or agree otherwise. Therefore, the statement placing preferred ahead of unsecured debt is incorrect.

The key concept is the Chapter 11 priority-of-claims waterfall (absolute priority). Here, reorganized value of $600 million first supports the $400 million secured term loan, leaving $200 million for the $250 million unsecured notes, implying unsecured creditors are not paid in full. Because a senior creditor class is impaired, junior securities (preferred and common) generally receive no recovery and are canceled unless senior classes are paid in full or voluntarily allocate value to juniors as part of a negotiated plan. A liquidation preference does not make preferred stock senior to debt; it only ranks within the equity layer (ahead of common but behind creditors).

  • The statement about secured lenders being satisfied first is consistent with secured claims sitting above unsecured and equity in the recovery waterfall.
  • The statement that unsecured noteholders likely receive most reorganized equity reflects that impaired unsecured creditors often become the new owners.
  • The statement that preferred/common are likely canceled is consistent with unsecured creditors not being paid in full under the stated value.
  • The statement relying on liquidation preference to outrank unsecured debt is a common misconception; preferences do not elevate equity above creditors.

Question 2

In a sell-side M&A process, what is the primary purpose of a standstill provision typically included in a bidder’s NDA?

  • A. Restrict the bidder from making unsolicited takeover actions for a period
  • B. Require the seller to pay a fee if it accepts a different offer
  • C. Prohibit the bidder from sharing confidential information with any third party
  • D. Prevent the seller from negotiating with other potential buyers

Best answer: A

Explanation: A standstill limits hostile or uninvited actions (e.g., buying stock, launching a bid, soliciting proxies) while the bidder has access to confidential information.

A standstill is a confidentiality-related control designed to prevent a recipient of sensitive deal information from using it to pursue an unsolicited transaction. In a sell-side process, it commonly restricts share accumulations, tender offers, proxy contests, or other approaches to control without the seller’s invitation, typically for a specified time period.

In a sell-side M&A process, bidders often receive highly sensitive nonpublic information through management presentations, a Q&A process, and a virtual data room. A standstill provision in the NDA is used to manage that risk by limiting what the bidder can do outside the agreed process while it has (or has had) access to that information. Typical standstill restrictions include prohibitions on accumulating the target’s securities, launching a tender offer, making a public or hostile proposal, running a proxy contest, or otherwise seeking control without authorization, usually for a defined period. This helps keep bidders participating on a level playing field and reduces the chance of process disruption. Confidentiality, exclusivity, and break-up fees are separate concepts.

  • The option about not sharing information describes the NDA’s confidentiality covenant, not a standstill.
  • The option about preventing the seller from negotiating with others describes exclusivity/no-shop protections, which are not the standstill.
  • The option about paying a fee if another offer is accepted describes a break-up (termination) fee, not a standstill.

Question 3

BuyerCo is considering an unsolicited tender offer for TargetCo (a U.S. public company). TargetCo has 50.0 million shares outstanding. BuyerCo currently beneficially owns 7.0 million shares and plans to purchase an additional 5.0 million shares in the tender offer.

Selected TargetCo governance terms (from public filings):

  • Shareholder rights plan (“poison pill”) triggers at 20% beneficial ownership and includes a flip-in feature (board may redeem rights before a trigger)
  • Classified (staggered) board with three classes of directors
  • No “control share statute” applies in TargetCo’s state of incorporation

Based on BuyerCo’s planned purchases, which item is the most likely legal/governance impediment to the transaction as structured?

  • A. The 20% poison pill trigger in the shareholder rights plan
  • B. The staggered board, because it automatically dilutes BuyerCo above 20%
  • C. A control share statute, because BuyerCo would exceed 20% ownership
  • D. The classified board structure, because it blocks a tender offer

Best answer: A

Explanation: BuyerCo would go to 24% ownership \( (7+5)/50 \), exceeding 20%, so the pill could be triggered without board action.

BuyerCo’s post-tender beneficial ownership would be 24% \( (12.0/50.0) \), which is above the 20% threshold in TargetCo’s shareholder rights plan. A poison pill can directly deter or prevent acquiring shares above the trigger unless the board redeems the rights. That makes the rights plan the most immediate governance impediment to feasibility as structured.

The key feasibility check is whether the buyer’s planned ownership crosses a pill trigger, because a rights plan can make acquiring additional shares prohibitively expensive (e.g., flip-in) unless the board redeems the rights. Here, BuyerCo would increase beneficial ownership from 7.0 million to 12.0 million shares out of 50.0 million outstanding:

\[ \begin{aligned} \text{Post-tender ownership} &= \frac{7.0 + 5.0}{50.0} \\ &= \frac{12.0}{50.0} = 24\% \end{aligned} \]

Because 24% exceeds the 20% trigger, the shareholder rights plan is the most direct governance impediment to executing the tender offer for that amount without board cooperation; a staggered board is more about delaying a change of board control via proxy contests.

  • The option focusing on a classified board overstates its effect; it may slow replacing directors, but it does not itself prevent shares being tendered.
  • The control share statute choice is ruled out by the stated fact that none applies in the incorporation state.
  • The option claiming the staggered board “automatically dilutes” the buyer confuses governance terms with issuance/dilution mechanics.

Question 4

A FINRA member investment bank pitched a confidential sell-side M&A process to a public company’s CEO. The CEO gives verbal approval and asks the bank to send teasers to potential buyers next week. No board action has been taken and no engagement letter has been executed. Company counsel asks the bank to outline the process and proposed terms of retention.

What is the best next step?

  • A. Schedule management presentations while the engagement letter is negotiated
  • B. Recommend an immediate public announcement of strategic alternatives
  • C. Complete conflicts check and obtain an executed engagement letter
  • D. Send teasers to select buyers to gauge interest

Best answer: C

Explanation: A sell-side process should not be launched until conflicts are cleared and the company has formally retained the bank under an executed engagement letter (typically with board authorization).

Before any market outreach, the bank should clear conflicts and document the engagement. An executed engagement letter (often approved by the board or special committee) sets scope, fees, confidentiality, and key protections, and it provides the control point that authorizes the bank to proceed with diligence and the sale process design.

In a sell-side engagement setup, the control-point sequence is to confirm the bank can act and is properly retained before contacting buyers. Practically, that means running the firm’s conflicts process, disclosing any relevant relationships, and negotiating and executing the engagement letter that defines the mandate (scope, fee/expenses, term/termination, confidentiality, indemnification, and required approvals). Once retained, the bank can finalize process design (timeline, buyer universe, outreach strategy), build the diligence plan and materials (teaser/CIM), and then begin NDA-controlled buyer contact.

The key takeaway is that buyer outreach and management presentations are premature without cleared conflicts and a signed engagement letter.

  • “Test-the-market” teasers still constitute buyer outreach and should follow formal retention and process controls.
  • Management presentations are a later-stage process step and should not be scheduled before the company has authorized the bank’s role.
  • A public announcement is not a default requirement for launching a confidential sell-side process and may be inconsistent with the client’s goals.

Question 5

A public company is running a sell-side process and has received two bids for 100% of the equity. Management expects the following at closing (USD): cash $30 million, debt $110 million, and closing net working capital (NWC) $45 million.

Bid 1: $600 million enterprise value on a cash-free/debt-free basis with an NWC peg of $50 million and a dollar-for-dollar purchase price true-up to the peg.

Bid 2: $535 million equity purchase price paid to the sellers at closing, with no NWC adjustment.

Ignoring fees and taxes, which bid is expected to deliver higher cash proceeds to the equityholders at closing?

  • A. Bid 2 (estimated closing proceeds $535 million)
  • B. Bid 2 (estimated closing proceeds $455 million)
  • C. Bid 1 (estimated closing proceeds $600 million)
  • D. Bid 1 (estimated closing proceeds $515 million)

Best answer: A

Explanation: Bid 2 is already an equity check with no NWC true-up, while Bid 1 must be reduced for net debt and the $5 million NWC shortfall.

Bid 1 is quoted as enterprise value on a cash-free/debt-free basis, so the equityholders’ proceeds must be adjusted for net debt and then true-upped for the working-capital peg. With net debt of $80 million and an NWC shortfall of $5 million, Bid 1’s estimated proceeds are $515 million. Bid 2 is a stated equity purchase price with no NWC adjustment, so it yields $535 million.

To compare bids, convert both to the same basis: cash paid to equityholders at closing. A cash-free/debt-free enterprise value quote excludes cash and debt, so you back into equity proceeds by subtracting net debt and then applying any working-capital true-up versus the peg.

  • Net debt at closing = debt $110 million − cash $30 million = $80 million
  • NWC true-up under Bid 1 = peg $50 million − closing NWC $45 million = $5 million reduction
\[ \begin{aligned} \text{Bid 1 equity proceeds} &= 600 - 80 - 5 = 515 \\ \text{Bid 2 equity proceeds} &= 535\ ( \text{no NWC adjustment}) \end{aligned} \]

The key differentiator is that Bid 2 is already an equity check amount, while Bid 1 is an EV headline number that must be “bridged” to equity value and adjusted for working capital.

  • The option treating the $600 million EV as seller proceeds ignores the required net-debt and NWC adjustments.
  • The option giving $515 million for Bid 1 is only correct after subtracting net debt and the NWC shortfall versus the peg.
  • The option reducing Bid 2 to $455 million incorrectly subtracts net debt even though the bid is explicitly stated as an equity purchase price paid to sellers.

Question 6

You are advising AcquirerCo on its all-cash tender offer for TargetCo.

Exhibit: Offer timeline (public communications and filings)

  • March 25, 2026: AcquirerCo issues a press release announcing it will commence a tender offer for all outstanding TargetCo shares at $25.00 per share in cash.
  • April 1, 2026: Tender offer formally commences; Schedule TO is filed.
  • May 1, 2026 (11:59 p.m. ET): Offer scheduled to expire.
  • May 6, 2026: Expected acceptance for payment date (if conditions are satisfied).

Based on the exhibit and baseline tender-offer practice, which period is generally subject to restrictions on AcquirerCo (and its affiliates and dealer manager) purchasing TargetCo shares outside the tender offer (e.g., open-market or privately negotiated purchases)?

  • A. March 25, 2026 through May 6, 2026
  • B. March 25, 2026 through May 1, 2026
  • C. April 1, 2026 through May 6, 2026
  • D. April 1, 2026 through May 1, 2026

Best answer: B

Explanation: The restricted period generally runs from the first public announcement of the tender offer until the offer expires.

Tender offer rules generally restrict the bidder (and certain related parties such as affiliates and the dealer manager) from purchasing the target’s securities outside the tender offer during the offer’s restricted period. That period typically begins with the first public announcement of the tender offer and ends when the offer expires. Here, that maps to March 25, 2026 through May 1, 2026.

Under Rule 14e-5, once a tender offer is publicly announced, the bidder and certain covered persons (including the bidder’s affiliates and the dealer manager and its affiliates) are generally restricted from buying the target’s securities outside the tender offer (whether in the open market or in private transactions) until the offer expires. The key interpretation is that the restriction is tied to the first public announcement, not merely the formal commencement/filing date, and it typically ends at expiration rather than the later payment/settlement mechanics.

Applied to the exhibit, the first public announcement is the March 25 press release and the expiration is May 1 at 11:59 p.m. ET. Payment expected on May 6 does not extend the outside-purchase restricted period in the typical framing tested at this level.

  • The choice starting at commencement overlooks that the restricted period generally begins at the first public announcement.
  • The choices ending on the expected payment date extend the restriction beyond the offer’s stated expiration in the exhibit.
  • The choice running from announcement through payment date combines both timing errors (too early an end point and too late an end point).

Question 7

In a sell-side fairness opinion, management’s base-case projections assume a 14% revenue CAGR and EBITDA margin expansion from 8% to 18% over five years for a mature U.S. industrial company, while its last five-year revenue CAGR was 3% and industry forecasts are 2%–4%. Which review step best matches the banker’s task of evaluating the reasonableness of these key inputs?

  • A. Calculate an exchange ratio range from trading multiples
  • B. Select a discount rate by estimating the company’s WACC
  • C. Draft proxy/merger agreement disclosure about deal terms
  • D. Benchmark projections to history/peers and required reinvestment

Best answer: D

Explanation: Reasonableness testing focuses on whether projected growth and margins are supportable versus historical performance, industry conditions, and the operational/capex needed to achieve them.

When inputs to a DCF come from management projections, the banker should “sanity check” whether the implied growth and margin expansion are achievable. That typically means benchmarking to the company’s historical results and external reference points (peers/industry), and validating that the operational plan and reinvestment assumptions are consistent with the forecast.

A fairness opinion relies heavily on management projections, so the banker’s job is to assess whether the forecast is credible—not to simply accept it. If projections imply a step-change in growth or profitability versus the company’s history and industry outlook, the banker should challenge what would need to be true operationally.

Common high-level checks include:

  • Compare implied growth and margins to historical performance and peer/industry expectations.
  • Reconcile improvements to concrete drivers (pricing, volume, capacity, headcount) and required reinvestment (capex, working capital).
  • Pressure-test outcomes with sensitivities if key assumptions are aggressive.

Discount rate selection and exchange ratio work are valuation mechanics, but they do not address whether management’s operating assumptions are reasonable in the first place.

  • Estimating WACC affects present value, but it does not validate whether the operating forecast is achievable.
  • An exchange ratio derived from trading multiples is an M&A pricing mechanic, not a projection reasonableness check.
  • Drafting proxy or agreement disclosure is a documentation function, not a validation of forecast inputs.

Question 8

A public bidder has commenced an all-cash tender offer for TargetCo and filed a Schedule TO. TargetCo’s board will not receive its banker’s fairness opinion for another week, but shareholders are already asking whether to tender and the offer is scheduled to expire in 20 business days. TargetCo’s CEO wants to call a few large holders to say “don’t tender yet,” and management also expects to roll over equity in the deal. As TargetCo’s investment banker, what is the single best recommendation to coordinate the target’s recommendation/solicitation disclosures while these constraints exist?

  • A. Have the CEO call key holders to delay tendering
  • B. File a Schedule 14D-9 stating no position yet, with full disclosures
  • C. Wait to file until the fairness opinion is delivered
  • D. Issue a press release recommending rejection without filing

Best answer: B

Explanation: A timely Schedule 14D-9 can disclose the board’s current position (including no position), conflicts/arrangements, and be amended when the fairness opinion and recommendation are finalized.

When a bidder commences a tender offer, the target’s response must be coordinated through the target’s tender-offer response filing and related public communications. If the board cannot yet make a recommendation, it can take no position but still must provide required disclosures, including conflicts like management rollover expectations and banker relationships, and later amend when the recommendation is made.

The core disclosure-control point for a target company in a third-party tender offer is the Schedule 14D-9 (the target’s recommendation/solicitation statement). If the board has not yet reached a recommendation (for example, because a fairness opinion is still in process), the target can state that it is unable to take a position, but it still needs to provide the required disclosure framework and direct shareholders appropriately. That disclosure typically includes the board’s current position, the material factors being considered, background of the offer/process, and material conflicts and arrangements (such as management rollover expectations and the banker’s fees and potential conflicts). As facts develop (fairness opinion delivered, board recommendation made), the target updates the market through amendments so shareholders receive complete, broadly disseminated information rather than selective outreach.

  • Waiting for the fairness opinion can leave the target out of compliance with required response timing and deprives shareholders of a controlled, filed communication.
  • Calling only a few large holders raises selective-communication and process-control concerns; the target should use filed/public disclosures.
  • Recommending rejection in a standalone press release fails to use the required tender-offer response filing and is likely incomplete on conflicts and other required items.

Question 9

Which statement is most accurate regarding preparing sell-side marketing materials (teaser and confidential information memorandum (CIM)) for an M&A process?

  • A. A CIM may present upside case assumptions even if diligence does not support them.
  • B. A teaser is typically anonymous and high-level, with the CIM aligned to diligence and controlled for consistent versions.
  • C. After the CIM is sent, material diligence discrepancies need not be communicated to bidders.
  • D. A teaser should include the target’s name and key customers to maximize early interest.

Best answer: B

Explanation: Sell-side materials should avoid unnecessary identification in the teaser and keep the CIM consistent with diligence while managing updates and version control.

On a sell-side process, the teaser is generally an anonymous, high-level document used to screen interest, while the CIM contains detailed information provided under NDA. The CIM should be consistent with diligence findings and the data room, and the banker should manage updates so bidders are not relying on conflicting versions.

The core goal of a teaser and CIM is to market the business without creating disclosure issues or credibility gaps versus diligence. The teaser is usually short, anonymized, and high level so it can be shared more broadly without revealing sensitive identifiers. The CIM is distributed to qualified parties (typically after an NDA) and should be grounded in supportable diligence, with numbers, narrative, and assumptions reconciling to the data room and management explanations. If diligence uncovers a material inconsistency, the sell-side team should address it (e.g., revise the CIM, issue a Q&A clarification, or update the data room) and maintain version control so all bidders have consistent information. The key takeaway is consistency: marketing claims should be supportable and kept in sync with diligence and controlled disclosures.

  • Including the target’s name and key customers in a teaser is typically unnecessary and increases confidentiality/leak risk.
  • Presenting assumptions not supported by diligence undermines credibility and can create disclosure and process risk.
  • Ignoring material discrepancies after distribution risks bidders relying on inaccurate information and harms process integrity.

Question 10

A sponsor-backed buyer is bidding in a banker-run auction to acquire a U.S. public target. The seller’s board prioritizes closing certainty and has stated it prefers: (i) no financing condition, (ii) confirmatory diligence only (VDR + management meetings), and (iii) signing within three weeks. The buyer expects an HSR filing and will use third-party debt plus sponsor equity.

Which action by the buyer best aligns with durable investment-banking standards to maximize closing certainty while balancing price, structure, timing, and diligence?

  • A. Request broad diligence and a MAC-based walk right before submitting a firm price
  • B. Circulate target diligence to prospective lenders before NDAs to accelerate commitments
  • C. Increase price but condition the bid on obtaining final credit committee approval
  • D. Submit a marked merger agreement with committed financing and limited closing conditions

Best answer: D

Explanation: Providing an executable agreement package with debt and equity commitments, a clear timeline, and only customary/regulatory conditions best signals certainty of close while preserving confidentiality and process integrity.

In a competitive process, the most credible way to improve closing certainty is to reduce execution risk: deliver a near-final agreement, show funds certainty (debt commitment letters plus sponsor equity commitment), and limit conditions to customary items like regulatory approval. This approach also supports confidentiality controls and a clean, well-documented process with a realistic signing-to-closing timeline.

A buyer’s bid strategy should translate “certainty” into objective proof and fewer ways the deal can fail. In practice, that means pairing price with an executable structure and disciplined process: committed financing (or clearly identified sources), limited and defined closing conditions, and a realistic timetable for diligence, documentation, and required approvals (such as HSR).

A strong buyer submission in this fact pattern typically includes:

  • A marked (or near-final) merger agreement reflecting the buyer’s requested terms
  • Debt commitment letters and an equity commitment letter (and/or a backstopped bridge)
  • A diligence plan that fits “confirmatory” scope without open-ended conditions
  • Clear confidentiality controls (NDAs, clean-team where needed) and a deal timeline

The key takeaway is that sellers discount “highest price” if it comes with financing, diligence, or confidentiality risks that reduce the probability of closing on time.

  • Conditioning on lender credit committee approval introduces a financing “out,” directly reducing funds certainty even if the headline price is higher.
  • Seeking broad diligence and a MAC-style walk right expands conditionality and timing uncertainty, which conflicts with a seller’s stated preference for confirmatory diligence.
  • Sharing diligence with lenders before NDAs violates confidentiality and information-barrier discipline and can jeopardize the auction process.
  • Submitting a marked agreement with committed financing and limited conditions is a standard way to demonstrate seriousness and reduce execution risk.

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Revised on Sunday, May 3, 2026