Well, you will have to activate trunk to trunk transfer and remote call forwarding.
As I see it, there is little risk of HACKING 'cause each user can set up their own "forward to" destination.
HOWEVER, if there is a TOLL FREE NUMBER coming to the system, then the user could have AUNT SALLY call the Toll Free number and then Transfer to his Extension.
Ultimately she would be transferred to his cell, and the TOLL FREE NUMBER CHARGES would be billed to the office, and Aunt Sally would be able to call the end user for free.
And, another scenario, the CELL could be a LONG DISTANCE number, thus incurring LD charges to the office, not the Caller.
That would be the only risks I see.
If on the other hand, if you were allowing the VM to do this, ALL KINDS OF HACKING COULD HAPPEN.
There is more than one way to do this, but having the individual user make it happen at their extension is the most secure.