ult in the greatest reduction in TDM trunking costs. The complexity results from the various different loca- tions, regulations, and equipment that might be used in an extensive branch network. Due to this complexity, transition of a large branch infrastructure from TDM to SIP trunks is often one of the final steps a large enterprise takes on when completing a proj- ect to transition from TDM to SIP trunks. Phase IX: Transition Any Remaining Trunk to SIP Trunking One of the last stages in the transition is to ensure that any remaining TDM trunking infrastructure that still exists in the company after the primary transitions are completed is analyzed to determine if it can be retired. This final stage in the transition often involves utilizing more novel solutions such as call forwarding locations where SIP trunks cannot be purchased to other locations. The final state of an organization might be that some amount of TDM trunking exists for emergency calling if power failures occur or as a method to connect equipment in harsh or hardened environments where power is a concern. However, after the majority of TDM trunking costs are removed from a company by the adoption of SIP trunking, TDM trunking should be seen as a valuable tool for the last-mile connectivity of UC applica- tion in remote locations. In summary, a company should not expect to have 100 percent of its trunking transi- tioned from TDM to IP trunking. Instead the goal should be to minimize cost, increase features, and provide a flexible and reliable communications architecture. Within these constraints, a small amount of TDM trunk will most likely still exist in all companies regardless of size. Phase X: Post Project Assessment At the end of any full-scale, live deployment of SIP trunks, an important learning tool that should be utilized is the post project assessment. Generally a post project assessment includes Reviewing original project goals 42 SIP Trunking Determining objective measures, such as dates of cutovers, costs incurred, and num- ber of c