| Name: | S&P Mergers and Acquisitions GmbH |
| Foundation: | 1989 by Dr. Dieter Heymans and Dr. Wolfgang Steuernagel |
| Managing Partners: | Dr. Wolfgang Steuernagel, Manfred Haßmann |
| Partners: | Christoph Katz, Dr. Wolfgang F. Fink, Pieter Kraan, Tim F. Ley |
| Cooperation: | For the execution of cross-border transactions S & P is since 2004 a founding member of the network M & A Worldwide which is represented by leading M & A firms in all important industrial countries, both in Europe and overseas. http://www.m-a-worldwide.com |