nts Mega Corporation is attempting a hostile takeover of BIG Corporation (the BIG Corp board will not agree to the acquisition). The primary reason that Mega Corp wants to takeover BIG Corp is that Mega Corp believes it can manage both businesses with its executive team, resulting in large corporate overhead savings. You are helping Mega Corp with the takeover, and you notice that BIG Corp has funded its executive retirement and deferred combensation plans. You should advise Mega Corp that Mega Corp would need to immediately change the BIG Corp plans from funded to secured in order to avoid significant expenses and penalties the acquisition could disquality BIG Corp's qualified retirement plans, resulting in a significant additional expense to MEGA Corp because the BIG Corp plans are funded, they cannot terminate the BIG Corp executives Mega Corp's savings estimates may be too high, since the funded plans for the BIG Corp executives will become Mega Corp's obligation and will become payable if the BIG Corp executives are terminated