Attribution of liability may also be a potentially profitable means of arbitration for a party if that party expects the final risk to be less than the amount expected by the other party. For example, if the buyer estimates that it will have to pay US$5 million to settle an ongoing dispute related to the outsourced transaction, while the parent company believes it can negotiate a $US 2 million transaction, the parent company may agree to retain the liabilities in exchange for an increase in the purchase price of more than $US 2 million. Non-identifiable liabilities are liabilities that are generally due after the closing of the transaction but are not clearly attributable to the parent company or the business being carried on. For example, as a result of a change in the law, commitments may occur after outsourcing, which creates liability for pre-carve-out actions or ongoing activities, before and after conclusion, such as.B violations of the Foreign Corrupt Practices Act (FCPA). Many sales contracts do not address these commitments, either by neglecting them completely or by assuming that they are dealt with by the dispute settlement mechanisms set out in the agreement. These transactions pose unique challenges to potential buyers compared to traditional M&A deals. Sellers and buyers must ensure that they have given sufficient thought to the planning of the transaction in order to preserve and maximize the value of the target activity or assets. . . .