Credit unions of all sizes are using the merger process to achieve strategic goals and objectives. While mergers can help credit unions achieve more for members, they can also fail to fulfill their potential. That's why a strategic perspective of merger goals must be tied closely to a practical understanding of the merger process. CUNA's Guide to Mergers looks at both sides of the equation by combining merger strategies with a step-by-step review of the merger process. Completing a merger is a complex process that engages the full energies of both partners at every level of their organizations. When managed properly, that process can pay off for the continuing credit union with significant improvements in member services, financial strength, operational efficiency and the ability to achieve strategic goals.