M&A Litigation Trends to Watch in 2026

Olshan litigation counsel Anthony Boccamazzo authored an article in The Legal Intelligencer (subscription required) entitled “M&A Litigation Trends to Watch in 2026.” In the article, Anthony discusses why a projected rebound in 2026 M&A activity is expected to keep a strong presence in M&A litigation surrounding reps and warranty insurance disputes, earnout disputes, and bring a corresponding uptick in emerging AI-related claims. “The claims process for Reps & Warranty insurance policy can mirror a typical litigation,” Anthony explains. “Thus, while Reps & Warranty insurance is meant to streamline the claims process, parties often find themselves engaging experienced litigation counsel to guide them through this complex process. With increased M&A activity and the continued inclusion of Reps & Warrant insurance in M&A transactions, parties should expect these claim disputes to continue in 2026.” Earnout disputes are expected to remain prominent in 2026 because earnout provisions are still commonly used to bridge valuation gaps, giving sellers a chance to share in post-closing revenue or profits. However, post-closing disputes are often triggered as buyer and seller incentives diverge. “According to a recent study performed by Cornerstone Research, AI-related securities class action filings doubled between 2021 through 2025, while other categories of filings have decreased,” Anthony writes. “While the trend has been prevalent in securities class actions, it is likely that M&A litigation will also follow suit given the number of M&A transactions relating to AI and dealmakers’ inexperience with this novel and evolving technology.”