The U.S. healthcare industry continues to navigate the aftershocks of the acute phase of the COVID-19 pandemic. These pressures have led to a slower pace of hospital mergers and acquisitions than seen in pre-COVID years, with health systems focusing on streamlining operations and choosing partnerships or sales agreements in some instances to ensure they are able to continue to serve their communities. When considering such a merger, performing thorough due diligence is more important than ever before to safeguard any potential financial or regulatory risks.