All of the Following Are True of Closing Except for

Multiple Choice

All of the following are true of closing except for

A) Consists of obtaining all necessary shareholder, regulatory, and third party consents
B) Requires significant upfront planning
C) Is rarely subject to last minute disagreements
D) Involves the final review and signing of such documents as the agreement of purchase and sale, loan agreements (if borrowing is involved) , security agreements, etc.
E) Fulfillment of the so-called closing conditions