An odd article. I suppose it was written at the time (2012) to capitalize on anti-GS fervor, while at the same time not actually covering anything bad they did. Because in the grand scheme of their criminal activities, this is an absolute nothing burger.<p>In fact, without other info, I&#x27;m inclined to side with GS on this one. Some things that would make the story actually interesting include: what were&#x2F;are GS&#x27;s connections with senior execs at the L&amp;H co, or at Nuance. Without intent, there&#x27;s no story here, just incompetence in the worst case.<p>Otherwise it seems like a simple case of a mom n pop team getting in way over their heads and penny pinching at the wrong time. The abnormally low transaction fee (guaranteeing poor service), lack of other DD, failure to instantaneously hedge out their exposure to the acquirer&#x27;s stock, etc. Also they probably knew the deal was too good to be true at the time, hence the rush to take the all stock deal. Afterwards, seller&#x27;s remorse and failing to accept their part in the blunder. Very typical.