Overview

Employee Benefits in Mergers and Acquisitions is an essential tool to assist both benefits specialists and mergers and acquisitions professionals examine every major employee benefits concern likely to arise in the wake of a merger or an acquisition, including: Legal and tax compliance issuesStrategies to avoid costly litigationSound and reliable business practices for administering benefits and compensation plans in a M&A settingAnd much more! Employee Benefits in Mergers and Acquisitions, 2013-2014 Edition updates the coverage of legislative and regulatory developments in the past year that affect employee benefits in mergers and acquisitions, including: The effects of the Moving Ahead for Progress in the 21st Century Act (MAP-21), the American Taxpayer Relief Act of 2012, and the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactionsDiscussion of the plan fiduciaries' responsibilities in relation to the service provider fee disclosureThe PPA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The final regulations under Code Section 415 on maximum benefits and includible plan compensationInformation regarding the final IRS regulations concerning 401(k) automatic enrollmentThe latest guidance relating to the American Jobs Creation Act of 2004 on nonqualified deferred compensation and other executive compensation Comprehensive modifications to the Internal Revenue Code sections relating to 401(k) plans to reflect the guidance relating to Roth 401(k) provisions The effect of new IRS guidance on documenting and obtaining approval for retirement plans and the risks associated with such rulesDevelopments in both regulations and litigation regarding cash balance plans, the resolution of the issues arising under PPA, and the outstanding controversies surrounding such plansChanges to employer and fiduciary liability in relation to employer securities in plans, including employee stock ownership plans, and the impact of DOL guidance regarding directed trustee liability, and the impact of the PPA on fiduciary rulesThe effect of regulations under ERISA Section 408(b)(2) in relation to service providers and fiduciary responsibility, and the controversy over proposed and rescinded regulations relating to the definition of fiduciaryChanges in defined benefit funding considerations, particularly in light of the post-PPA guidance issued by the IRS and PBGCOngoing effects of the rules relating to keeping qualified plans up to date with changes in the law and to submitting such plans for IRS reviewDiscussion of fiduciary responsibility in general, particularly in light of the fee related litigation, and the congressional and DOL attention to such issuesDiscussion of concerns for companies with successive acquisitions

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9781454822028

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