Negotiations(merg) :-

Top management can negotiate at a time with several identified shortisted companies suited to be merger partner for settling terms of merger and pick up one of them which offers most favourable

terms. Negotiations can be had with target companies before making any acquisitional attempt. Samedrill of negotiations could be followed in the cases of merger and amalgamation.

Appendix II provides activity schedule for planning merger covering different aspects like preliminary consultations with the perspective merger partner and seeking its willingness to cooperate in investigations. There are other aspects, too, in the activity schedule covering, quantification action plan, purpose, shape, and date of

merger , profitability and valuation, taxation aspects legal aspects and development plan of the company

after merger.