IT represents the largest investment, most potential risk and complexities, and also bottom-line business benefits in the execution of a successful integration. Because IT touches all other functional areas, an M&A integration cannot be completed until all the elements of the IT integration have been addressed.  It is important that key M&A integration project leaders become more knowledgeable about managing and leveraging this critical component in the overall M&A integration; business activities and priorities must be linked with those in IT throughout the process.