I have a theory that there is a fundamental law of the universe that causes at least one long-dormant M&A deal to frantically come back from the dead right around now every year—I call it the Theory of the Impossible Year-End Deadline. Fortunately I have another theory that describes the near-perfect inverse relationship between a transaction’s proximity to year end and the quality of my work product on it—I call it the Theory of Already Having Your Bonus Locked In.