Some input for planning can be gathered already during due diligence, therefore it is important to include the integration manager at that point. Same applies to some other roles that will later participate in integration planning and execution (e.g. Finance integration lead in Financial DD, etc.). However, detailed planning starts once the binding decision to invest is made, such as signing an SPA. Prerequisites for the planning kick-off – signed-off M&A integration strategy and set-up of integration governance.