Post Merger Integration Risks and Issues| Dependencies

Issues and Risks	Mitigation Steps	Status
Key employees not retained throughout long transition period	Retention bonus plan	Awaiting HR approval
Financial, reporting and log settlement system consolidation does not occur in time to capture synergies	Hire external IT resources and finance resources to develop, test & implement	Awaiting detailed IT project plan
Organization consolidation does not occur in time to capture synergies		N/A, most synergies are dependent on system consolidation. See system issue.
Combined budgeting, reporting and forecasting across two financial systems not effective	Be prepared to address ineffectiveness from a technical or accuracy standpoint and ineffectiveness due to lack of training or adoption of standard reports	TBD
Gap in insurance coverages		Add to workplan to resolve
IT capacity and prioritization		Awaiting detailed IT project plan
Internal control / SEC compliance failures during transition	Retain key employees, continue Target internal control monitoring	Pending