Totally agree that having a game plan in place to retain talent is vital. What's key here is M&A due diligence. An M&A for example that doesn't establish the compatability - or not - of the two company cultures - is always likely to lead to failure. Human Potential Accounting www.hpa-group.com offer this to companies looking to merge with a Culture Audit. Not to be confused here of course with a simple opinion survey!