A ‘Logical’ Approach to IT Separation in M&A - Deloitte CIO - WSJ | CIO | Scoop.it
From deloitte.wsj.com - October 12, 2015 3:23 AM

During a carve-out, asset sale, or spinoff, there is often insufficient time or readiness to fully separate IT services by deal close. As a result, an increasing number of M&A deals include a transition services agreement (TSA).