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Impact of Mergers and Acquisitions on Retirement Plans

  • Accountant
  • CPA (US)
  • CVA
  • CFA
  • CPA/PFS
  • TEP
  • ChFC
  • CSA
  • FSCP
  • CASL
  • ChSNC
  • RICP
  • WMCP
  • CIPM
  • CBA/MCBA
  • CFIRS
  • CWS
  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description

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 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 Webinar on Finance 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.

Recommended For

  • This finance CPE webinar is recommended for CPA, TEP, CSA, and Other Finance Professionals who are interested in learning about various retirement plan considerations in event of mergers and acquisitions.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Certified Management Accountant (CMA)
  • Certified Public Accountant (CPA)
  • Certified Senior Advisor
  • Certified Valuation Analysts
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Finance Pros
  • Trust & Estate Specialist

Course Qualification

Webinar Qualifies For

  • 2 PL Credit of Retirement Planning for Chartered Financial Analyst (CFA)
  • 2 CPE Credit of Mergers and acquisitions for Certified Valuation Analyst (CVA)
  • 2 CPE Credit of Finance for Certified Public Accountants (CPA-US)
  • 2 CPE Credit of Mergers and acquisitions for Certified Business Appraiser/Master Certified Business Appraiser (CBA/MCBA)
  • 2 CE Credit for Certified Fiduciary & Investment Risk Specialist (CFIRS)
  • 2 CE Credit for Certified Wealth Strategist (CWS)
  • 2 General Credit of Finance for Accountant/Bookkeeper/Tax Professionals
  • 2 CPD Credit for Trust and Estate Practitioners (TEP)
  • 2 CPE Credit of Retirement Planning for Chartered Financial Consultant (ChFC)
  • 2 CE Credit of Financial aspects of estate and retirement planning for Certified Senior Advisor (CSA)
  • 2 CPE Credit of Retirement Planning for Financial Services Certified Professional (FSCP)
  • 2 CPE Credit of Retirement Planning for Chartered Advisor in Senior Living (CASL)
  • 2 CPE Credit of Retirement Planning for Chartered Special Needs Consultant (ChSNC)
  • 2 CPE Credit of Retirement Planning for Retirement Income Certified Professional (RICP)
  • 2 CPE Credit of Retirement Planning for Wealth Management Certified Professional (WMCP)
  • 2 PL Credit of Retirement Planning for Certificate In Investment Performance Measurement (CIPM)
  • 2 CPD Credit of Retirement and Financial Independence Planning for Personal Financial Specialist (PFS)

Additional details

  • Course Level :
    Basic
  • Credits :
    2
  • Instructional Method :
    Group Internet Based
  • Pre-requisites :
    None
  • Advance Preparation :
    None

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

Presenter

About Presenter

Steve Abramson, CPC, CLU, ChFC

President, APS Pension and Financial

Stephen Abramson is the President and founding partner of APS Pension & Financial Services established in 1977, a mid-size consulting and actuarial firm employing twenty-two professional and support staff specializing in pension and pension-related services.  For over 40 years, APS has been providing closely held businesses with financial services including pension design and administration, business succession planning, and wealth preservation planning. In 2015 APS Investment Management was established to provide fiduciary services to 401(k) and 403(b) plans and in 2018 APS Wealth Management, a Registered Investment Advisor (RIA), was established to provide investment management services to individual clients and retirement plans replacing his previous relationship with a Broker/Dealer.  Steve has taught professional level education programs for the American Society of Pension Actuaries; lectured to various professional groups, including the National Conference of CPA Practitioners, The NYS Society of CPAs, Nassau Bar Association, the C.W. Post Tax Institute, and the National Institute of Pension Administrators; and conducted continuing education seminars for Certified Public Accountants for the past 35 years. He is co-author of Plan Smart, Retire Rich published by McGraw Hill in 1998; author of Advisor’s Guide to Qualified Plans originally published by Aspen Publishing in March, 2002 and recently in the process of being updated with the 8th edition, and Retirement Financial Management for Clients Approaching Retirement published by Aspen Publishing in August, 2002.  A less technical version of Advisor’s Guide to Qualified Plans entitled Guide to Qualified Retirement Plans: A Plain Language Primer was published by the International Association of Employee Benefits in March 2005.  The second edition of this book was released in 2008.

Steve graduated from Cornell University in 1964, earned the designation of Chartered Life Underwriter in 1967 from the American College, Certified Pension Consultant in 1970 from the American Society of Pension Professionals and Actuaries and Chartered Financial Consultant from the American College in 1972.


About Company

APS Pension and Financial

www.apspension.com

APS Pension & Financial Services Inc. (APS) is pleased to present our proposal to perform the annual administration for the Inck Consulting, Inc. Defined Benefit Plan and the Inck Consulting, Inc. Incentive Savings Plan.

APS was founded in 1977 exclusively as a Third Party Administrator (TPA). Today, APS Pension & Financial Services is a financial services consulting firm specializing in Retirement Plan Design, ERISA Fiduciary Services and Wealth Management.  We are a certified Center for Fiduciary Excellence (CEFEX®) firm and adhere to the global fiduciary standards of the American Society of Pension Professionals & Actuaries (ASPPA) and CEFEX. Our staff all have long tenure with the firm and extensive knowledge in the retirement plan space.  After 40+ years of working with businesses and individuals, we have likely seen most, if not all, issues as well as the solutions and strategies to improve outcomes.  

APS is a full service actuarial and benefit consulting firm for hundreds of defined benefit and defined contribution plans. With a staff of 17 employees, APS offers a wide range of services including plan design and installation, plan administration, participation in IRS audits, and plan terminations.


Faq

FAQs content

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Ratings and Review

4.3

248 Ratings

Excellent

117

Very Good

98

Average

28

Poor

5

Terrible

0

HO

Hisham Owis, CPA (US)

Aug 24th, 2022

The session provided valuable information

AL

Andrew Lancaster, CPA Student

Jun 24th, 2022

My overall experience was outstanding!

DH

Dahlia Hudson, CPA (US)

Jun 24th, 2022

Very informative.

VH

Vincent Ho, CPA (US)

Mar 11th, 2022

Very informative.

JH

Justin Hudson, Accountant, CPA (US)

Jun 24th, 2022

Very informative

Impact of Mergers and Acquisitions on Retirement Plans

FREE

2 Credits

Subject Area

Finance

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