Anchor: In fact, if there's one thing that is unequivocally true about M&amp;A activity, it's that companies dramatically underestimate how much it will cost and how long it will take to make two companies--with their attendant managerial hierarchies, corporate cultures, and computer systems--into one.
Entailed: Companies always think it will cost less than it does.
Contradiction: The companies know just how much to budget for.
Contradiction: Rosenthal was silent.
Contradiction: The hiker is in the mountains.
Contradiction: The worker is wearing shoes.
Contradiction: A man is doing work.