Certain Post Integration Issues Are Best Addressed Prior to the Closing

Certain post integration issues are best addressed prior to the closing. These include all of the following except for

A) Who will pay for employee severance expenses
B) How will employee payroll be managed during ownership transition
C) What will be done with checks from customers that the seller continues to receive after closing
D) How will the seller be reimbursed for monies owed to suppliers for products sold prior to closing
E) Who will pay for health care and disability claims that often arise just before a business is sold?