|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.