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8) Any claims, liens, or encumbrances against the company or company real estate;

9) Unpaid income, sales, FICA, unemployment insurance, or other taxes;

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  1. 10) Timely filing of all tax returns;
  2. 11) Expected but undisclosed loss of one or more major accounts; 12) A current disaster recovery plan;

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13) A current management succession plan; 14) Stale or nonexistent policies and manuals (including personnel manual, training manual, safety manual, and sexual harassment policy)

15) Retention of key employees;

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16) Retention of key accounts;

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