Assess whether integration costs were sandbagged in the CIM (0fb663)

Situation

IT diligence showing two ERPs and no chart of accounts map put regulatory-approval critical-path calendar in front of integration-risk PMO in a roll-up of three regional service companies. This M&A Due Diligence / Legal, IP, and Regulatory close is integration costs were sandbagged from regulatory-approval critical-path calendar, and the live options are Proceed, Reprice, Walk.

Decision

Integration-risk PMO in a roll-up of three regional service companies must choose Proceed / Reprice / Walk / Hold using regulatory-approval critical-path calendar after IT diligence showing two ERPs and no chart of accounts map.

Hypotheses to test

• Integration-risk PMO can defend Proceed from regulatory-approval critical-path calendar after IT diligence showing two ERPs and no chart of accounts map in a M&A Due Diligence challenge.
• Integration-risk PMO cannot defend Proceed from regulatory-approval critical-path calendar; Reprice is what the extract actually supports after IT diligence showing two ERPs and no chart of accounts map.
• IT diligence showing two ERPs and no chart of accounts map never reached the population in regulatory-approval critical-path calendar — reopen intake, do not close integration costs were sandbagged.
• Two facts in regulatory-approval critical-path calendar after IT diligence showing two ERPs and no chart of accounts map conflict for integration-risk PMO; hold this Legal, IP, and Regulatory file.

Analysis required

• Name the document integration-risk PMO still needs before signing.
• Test whether IT diligence showing two ERPs and no chart of accounts map is a diligence gap, a price chip, or a walk-away.
• Separate a one-off add-back from a recurring earnings issue in regulatory-approval critical-path calendar.
• For this M&A Due Diligence Legal, IP, and Regulatory file, read regulatory-approval critical-path calendar against IT diligence showing two ERPs and no chart of accounts map and write the one fact that would move integration costs were sandbagged for integration-risk PMO.

Recommendation

Choose Proceed / Reprice / Walk / Hold on this M&A Due Diligence / Legal, IP, and Regulatory packet (regulatory-approval critical-path calendar after IT diligence showing two ERPs and no chart of accounts map). The follow-on Legal, IP, and Regulatory action is what integration-risk PMO does next: implement the option, assign an owner, and log the missing fact.