Law360, New York (May 13, 2015, 4:12 PM EDT) -- Hindsight, renowned for perfect clarity or being "20/20" when one looks back at a forecasted event with the benefit of knowing its outcome, was the subject of our analysis, and our quantitative findings were found to yield results that were closer to 40 percent/60 percent[1]. Though not interpreted as being determinative in the context of resolving post-closing purchase price disputes, we found that the consideration of evidence learned in hindsight and introduced into closing working capital arbitration proceedings by the parties was indicated as being considered in about 40 percent of the matters/claims we analyzed. This should be somewhat of a surprise to other accounting experts as it was to us who practice this specialty. But more importantly, it may suggest some very useful planning insight for party advisers....