As the economy starts to emerge from the impact of the COVID-19 pandemic and multiple lockdowns, many law firms will start to revive their pre-COVID-19 merger plans or re-appraise their existing business plans in light of the 'new normal' to include mergers or bolt-on acquisitions aimed at enhancing strategic growth opportunities. Inevitably, there will be some distressed law firms that are seeking a merger as a protective measure to mitigate against the effects of economic recession.