Years later in Hexion v. Huntsman, the Court of Chancery reaffirmed its decision in IBP v. Tyson. [6] Following the negotiation of a merger agreement, Huntsman revealed lower than usual quarterly results and failed to meet its projections. Hexion, as buyer, brought suit seeking a declaratory judgment abrogating its obligations under the agreement due to the occurrence of an MAE. The MAE was more narrowly tailored than that of the MAE in IBP and Tyson, however, the result was the same. The Court looked to whether there had been a change in the company's "long-term earning power over a commercially reasonable period," such as years rather than months. [7] The Court concluded that although it had been a difficult year for Huntsman, the difficulty did not constitute and MAE.