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Impact of Mergers and Acquisitions on Retirement Plans

  • CMA
  • CPA (US)
  • CVA
  • CFA
  • CPA/PFS
Impact of Mergers and Acquisitions on Retirement Plans

2 Credits

FREE

Subject Area

Finance

Webinar Qualifies For

2 CPE credit of Finance for all CPAs

2 CPE credit for Certified Management Accountants (CMA)

2 PL credit for Chartered Financial Analyst (CFAs)

2 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

2 CPD credit (Verifiable) for CPA/PFS

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Course Description

Mergers and acquisitions of companies are usually driven by economic or strategic reasons.  The benefits plans are an afterthought, but can wreak financial havoc if not planned for carefully before the transaction is complete.

Companies that are parties to a corporate merger or acquisition must consider legal and practical issues under the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act of 1974 (ERISA) relating to the qualified retirement plans involved in the transaction.

Significant liabilities on both the buyer and seller side of a transaction can result if the parties do not consider the scope of these issues and the potential impact on the purchase price of the transaction during due diligence.

Mergers and Acquisitions present a host of challenges and questions in the retirement plan arena. The many variations on the word “acquisition” don’t really help provide clarity for the practitioner. this CPE course will address the issues that must be addressed when two companies merge, or one acquires the other with respect to their retirement plans and how to deal with potential unknown liabilities on behalf of the Buyer in an acquisition.

This CPE session will review many of the issues and provide practical solutions by covering the following major topics:

  • Type of sale
  • Controlled Group Liability
  • Multiemployer Plan Withdrawal Liability
  • Single-employer Defined Benefit Plan Liabilities
  • Partial Terminations
  • Plan Qualification Defects
  • Designing Post-Acquisition Plans

Learning Objectives

  • To discuss the options available to both parties regarding the disposition of their respective plans.
  • To discuss the compliance issues when plans are either merged or continued by a buyer that has their own plan.  
  • To explain the impact on existing benefits for employees of both companies.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm