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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.