You must be very careful here, as the merger/acquisition does not always lead to a completed transaction. If the merger/acquisition does not complete, the co-mingling and sharing of documents could result in risks such as violation to confidentiality as well as regulatory violations. It is often beneficial to consider a "clean room" approach where the contracts and other documents are brought into a third-party environment, or clean room, for review, analysis, comparison and contrast. If the merger/acquisition is abandoned, the documents are returned to the original owner without the other party having seen the documents. The third party clean room operator is precluded from sharing information between the parties. this technique allows due diligence to proceed insulated from many of the risks.