As cybersecurity incidents and regulatory scrutiny intensify, M&A buyers are placing unprecedented emphasis on evaluating target companies' cyber defenses during due diligence. This analysis explores how cyber-related risks now influence deal valuation, transaction timing, and post-closing integration, while examining the specific areas buyers scrutinize—from governance structures and incident response capabilities to regulatory compliance and insurance coverage. Understanding these evolving diligence
Masuda, Funai, Eifert & Mitchell, Ltd.