How do you treat synergy phasing in an A/D model: standard industrial assumptions?

Model synergies by year rather than assuming full run-rate on day one. A common industrial case might use 25-30% realization in year 1, 60-75% in year 2, and 100% by year 3, with cost-to-achieve front-loaded. Tax-effect synergies and show sensitivity. Revenue synergies usually phase more slowly and receive a higher execution discount than cost synergies.