Qualified Retirement Plans in Mergers and Acquisitions | Practical Law

Qualified Retirement Plans in Mergers and Acquisitions | Practical Law

A Practice Note addressing the legal issues to be considered under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) for qualified retirement plans offered by companies that are parties to a corporate merger or acquisition. This Note also addresses the legal and practical consequences of the parties' decision to continue, merge, terminate, or freeze these qualified retirement plans in connection with the transaction, including consequences under the Code and ERISA.

Qualified Retirement Plans in Mergers and Acquisitions

Practical Law Practice Note 1-521-1780 (Approx. 44 pages)

Qualified Retirement Plans in Mergers and Acquisitions

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note addressing the legal issues to be considered under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) for qualified retirement plans offered by companies that are parties to a corporate merger or acquisition. This Note also addresses the legal and practical consequences of the parties' decision to continue, merge, terminate, or freeze these qualified retirement plans in connection with the transaction, including consequences under the Code and ERISA.