Critical human resource M&A tasks include choosing top management, communicating changes to employees, merging the firms’ cultures, and retaining key talent. Human resource consulting companies, such as Towers Perrin, assist firms with merger-related human resource management services. For example, they identify potential pension shortfalls, identify key talent and then develop suitable retention strategies, help clients plan how to combine payroll systems, and help determine which employee is best for which role in the new organization.