Business Services · M&A

Texas Mergers & Acquisitions Attorney

Continuum Counsel by Pratt Law Group, PLLC represents Texas business owners and buyers across the full M&A lifecycle — pre-LOI positioning, deal structure, due diligence, definitive agreements, closing, and post-closing integration. Because our Managing Attorney is dually licensed as an Attorney and CPA, the legal document and the tax structure of the deal are designed together, not coordinated across separate advisors after the LOI is signed.

We serveClosely-held company owners on the buy side or the sell side of a transaction
ServingFrisco · Prosper · Plano · McKinney · Dallas · all of Texas

01

Deal structure decides the outcome.

By the time a term sheet or Letter of Intent is signed, the majority of the economic outcome of an M&A transaction is already locked in. Asset sale versus stock sale. Ordinary income versus capital gains. Section 338 election versus Section 336(e). Escrow amount and duration. Working capital target. Reps and warranties survival period. Every one of those is a lever with a real dollar consequence. Our M&A engagements start well before the LOI so those levers are pulled deliberately — not defensively.

02

Sell-side representation.

For business owners considering a sale, our role begins long before the buyer is at the table.

  • Pre-sale legal and tax posture review — often 12 to 24 months before going to market
  • Coordination with M&A investment banker or business broker if one is engaged
  • Negotiation of the Letter of Intent so it protects seller economics before drafting starts
  • Drafting or reviewing the Asset Purchase Agreement or Stock Purchase Agreement
  • Negotiation of representations, warranties, indemnification caps, escrow, and earn-outs
  • Coordination of due diligence responses, corporate housekeeping, and third-party consents
  • Closing document package, funds flow, and post-closing wind-down of the seller's entity if applicable

03

Buy-side representation.

For buyers acquiring a Texas business — whether a strategic add-on, an owner-operator search, or a private-equity portfolio acquisition — we manage the legal and structural side of the deal end-to-end.

  • Deal structure counsel — asset vs. stock, entity to be used, tax election posture
  • Letter of Intent drafting and negotiation
  • Legal due diligence with a defined findings memo
  • Purchase agreement drafting or review with buyer-favorable rep-and-warranty package where appropriate
  • Financing document review (senior debt, mezzanine, seller notes)
  • Employment, non-compete, and consulting agreements with retained key personnel
  • Post-closing integration — governance documents, employee onboarding, entity restructuring

04

Why an Attorney + CPA matters in M&A.

In most M&A transactions, the lawyer drafts the agreement and the CPA analyzes the tax impact — and the two are coordinated through the client, often at a critical juncture in the negotiation. That model works, until it doesn't. When Darryl V. Pratt drafts a Letter of Intent or negotiates deal structure, he is doing both jobs at the same time. The tax election, the allocation of purchase price to asset classes, the treatment of goodwill, the impact of Section 1060, the QBI implications for a pass-through seller — all of it is factored into the legal drafting itself. That saves the deal timeline and often materially improves the seller's after-tax proceeds or the buyer's tax basis.

05

Deal size and industry focus.

Continuum Counsel represents Texas-headquartered closely-held companies in transactions typically valued from the low seven figures into the low nine figures. Common industries include professional services (medical, dental, veterinary, legal, accounting), specialty manufacturing, distribution, construction and specialty trades, real estate and real estate services, technology services, and family holding companies. For very large transactions or highly-regulated industries requiring specialty counsel, we co-counsel or refer as appropriate.

Frequently Asked

Direct answers.

What is the difference between an asset sale and a stock sale?

In an asset sale, the buyer purchases specific assets (equipment, inventory, contracts, goodwill, sometimes accounts receivable) and generally does not assume the seller's undisclosed liabilities. The seller retains the entity. In a stock sale (or membership-interest sale for an LLC), the buyer purchases the ownership interests of the target entity and takes the company with everything in it — including its historical liabilities. The tax consequences are also very different — asset sales generally favor buyers (step-up in basis, allocation to depreciable assets), while stock sales generally favor sellers (single level of tax at capital-gains rates for a C-corp; treatment varies for an S-corp or LLC). We evaluate which structure applies to your specific facts and negotiate accordingly.

Should I sign a Letter of Intent before hiring an attorney?

Ideally no. The LOI sets the economic and structural anchors of the transaction — purchase price, deal structure, exclusivity period, key rep-and-warranty positions, escrow amount, non-compete duration. Once those anchors are set in the LOI, they are very hard to move in later drafts of the definitive agreement. Buyers and sellers who engage counsel before signing the LOI consistently produce better economic outcomes than those who wait until definitive-agreement drafting begins.

What is due diligence in a Texas M&A transaction?

Due diligence is the buyer's investigation of the target company before closing — reviewing corporate records, contracts, employment matters, litigation history, tax filings, intellectual property, real estate, licenses and permits, insurance, and financials. Findings feed the definitive agreement, the rep-and-warranty package, the escrow amount, and sometimes the purchase price. Sellers who preemptively organize this material (a 'reverse due diligence' or clean-room review) close faster and at better terms than sellers who respond reactively.

How long does a Texas M&A transaction take?

Most closely-held Texas M&A transactions close 60 to 120 days after signing the Letter of Intent. Simpler transactions with cooperative parties can close in 45 days. Complex deals with regulated industries, financing contingencies, real estate, or multiple entities can take six months or longer. We provide a written timeline as part of every engagement so the parties know what to expect.

What is an earn-out and should I agree to one?

An earn-out is a portion of the purchase price contingent on the target company hitting specified financial or operational targets after closing (often 12 to 36 months). Earn-outs bridge valuation gaps between buyer and seller, but they are also a leading source of post-closing dispute. If you are the seller, the answer depends on how much control you retain post-closing, how the earn-out is measured (revenue vs. EBITDA, GAAP vs. as-adjusted), what the buyer's incentive is to hit the targets, and how disputes are resolved. We counsel sellers to accept earn-outs only when the structure meaningfully protects the seller from post-closing manipulation of the measurement.

Does Continuum Counsel represent private equity buyers?

We represent Texas-headquartered closely-held companies and their owners primarily. We routinely represent sellers in transactions where the buyer is a private-equity fund or a PE-backed platform, and we occasionally represent independent-sponsor and search-fund buyers acquiring a Texas target. For a private-equity fund itself engaging in a large-cap platform transaction, we typically defer to a firm specialized in that market.

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