The second thing is to determine the culture of Kmart and see how their employees will react to the acquisition and what effects it will have on AT&T, etc. AT&T needs to conduct reconnaissance in terms of the company operations, their location, and their executives. Organization is the key. We suggest AT&T to establish a team that concentrates solely on the acquisition and company integration. Good communication between executives from both companies must be maintained and confidentiality must be enforced at all times. Also, AT&T will offer classes for both companies on company cultural integration. We feel that the most effective means to run a business is to have one person in control. Therefore, we feel that overlapping executives at Kmart should be released from their positions and train AT&T executives to add Kmart to their job description. AT&T will offer severance compensation packages to Kmart executives whose services are no longer needed and relocation packages for those executives AT&T wishes to keep.