2013 promises to be a dynamic year for middle market deal making, with excess capital and changes in the political and economic climate expected to spur transaction activity. In this edition of Inside the Middle Market, deal makers share insights on the tax environment for business owners post-election, the growing importance of sell-side due diligence in transaction processes, and private equity’s role in value creation for middle market companies. In Global Insights, we examine the M&A market in Germany and drivers of cross-border activity in the region.