Unless people were getting fancy with valuation for estate tax purposes or the value of the underlying property skyrocketed in a very short period, you would expect that the transaction would be close to a wash for federal income tax purposes.
An acquirer that obtains CFIUS approval can proceed to close the transaction knowing that a safe harbor provision usually protects it from future CFIUS actions.
We believe we can complete the due diligence process, as well as negotiation of the definitive agreements, within 90 days from signing a letter of intent and that the transaction could close promptly following receipt of any required regulatory approvals.
As you know, there is no certainty that EA will actually close on the proposed transaction on mutually agreeable terms, especially since you have proposed a price that we would not accept and have qualified your offer by a diligence request.