Precedent Transactions Help

For precedent transactions, I'm having trouble with a few concepts. Would we only be spreading transaction comps for acquisitions or do we also include mergers as well? I'm confused about how to spread comps for a merger––usually, there is some form of stock-for-stock transfer in addition to cash, but I'm not sure how to account for it. In a RMT scenario (like AT&T + WarnerMedia & Discovery), it seems even harder to calculate the comps because there are a lot of moving parts. Any help would be greatly appreciated.

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