What to do if you are not going to be able to replace Windows XP by May 13, 2014?

I think we will have all of the PCs in our office upgraded from Windows XP by the time support ends on May 13, but then again, maybe not. What should be done to minimize risks if you can’t get everything upgraded in time?

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Story added 2. April 2014, content source with full text you can find at link above.