In 2024, Gartner, a global leader in corporate research and advice, identifies key trends shaping Mergers and Acquisitions (M&A). With global M&A activity down 50% from its peak in 2021, Gartner highlights the impact of macroeconomic ambiguity and increasing regulatory challenges. Notably, the report suggests unlocking business opportunities in technology amid economic uncertainty, emphasizing the role of Artificial Intelligence (AI) in streamlining M&A processes. Gartner recommends well-capitalized companies seize the moment by acquiring smaller tech-focused firms with lower valuations. The use of AI is predicted to significantly enhance M&A processes, particularly in contract analytics. Additionally, Gartner anticipates a surge in M&A activities centered around AI-based companies in 2024. However, it warns of increased regulatory oversight potentially hindering large M&A deals, encouraging a focus on smaller, diverse transactions as a competitive advantage. Gartner stresses the importance of proactive engagement with regulators for those pursuing larger deals.