On September 15, 2026, Scott A. Brown and Jeffrey M. Cardone presented at the AICPA Conference on Banks & Savings Institutions and Conference on Credit Unions in Washington, D.C. on steps that should be taken in advance of the commencement of negotiations and continuing through the signing and closing of a transaction.  The presentation also included a discussion of the current regulatory climate with regard to M&A with an emphasis on hot button issues and potential regulatory threats to the successful and timely completion of a transaction and discussed non-traditional buyers (such as credit unions and investor groups).