This varies greatly by industry and by situation. Clearly, however, there should be at least four  elements in the postmerger plan:

• Goals of the new company
• How integration (and/or, in some cases, divestiture or discontinuation) of resources, processes, and/or responsibilities will support those goals
• Timetable for the integration
• ersons responsible for the integration (including especially the individual overseeing it)

For example, a postmerger plan for two hospitals might say that the two hospitals want to expand the range of services they provide to their local communities. Implementation details might include how the board, management, and staff will be organized; how staff will be credentialed; who will be responsible for clinical policy making; how budgeting, accounting, accounts receivable, and bond covenants will be handled; what clinical services will be changed, expanded, or cut back; and what nursing models will be used.

The thorough integration plan might also include how the mission, values, and vision of the two hospitals will be merged. In addition, the plan would include notes on how the information technology of the two companies will be combined, including details on cybersecurity.