Paul Bryant 8/24/2026

AI Due Diligence for M&A: The Technology Questions CEOs and CIOs Must Answer Before Signing

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This article provides a comprehensive framework for technology due diligence in M&A transactions involving AI. It emphasizes that buyers must assess whether the target's AI capability is proprietary, legally usable, transferable, scalable, supportable, and governable post-close. Key areas include training data rights, model contracts, cloud economics, benchmarks, key-person dependencies, and integration costs. The article advises using evidence-based diligence to inform valuation, deal structure, and integration planning, highlighting the risks of superficial AI claims.

AI Due Diligence for M&A: The Technology Questions CEOs and CIOs Must Answer Before Signing

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