Employee Benefits Planning in Mergers and Acquisitions

Whether our clients are positioning themselves for a sale or looking to acquire a new business, we are equipped to provide comprehensive employee benefits support. In the context of mergers and acquisitions, our experience includes, but is not limited to:

  • Drafting and negotiating the employee benefits provisions of stock and asset purchase agreements
  • Counseling clients on the treatment of outstanding equity awards in connection with merger and acquisition transactions
  • Identifying and structuring asset sales to avoid withdrawal liability issues through compliance with Section 4204 of ERISA
  • Conducting due diligence on nearly every employee benefits issue an employer will face in connection with a merger and acquisition transaction
  • Analyzing whether a transaction will trigger adverse tax consequences under the IRS “golden parachute rules” and structuring transactions to avoid the adverse tax consequences of Section 280G and Section 4999 of the Code