Employee Benefits Planning in Mergers and Acquisitions
Our Practice
We are equipped to provide employee benefits support whether our clients are positioning for a sale or looking to acquire a new business. In the context of mergers and acquisitions, our experience includes, but is not limited to:
- Negotiating and drafting the employee benefits provisions of stock and asset purchase agreements
- Counseling on the treatment of outstanding equity awards in connection with a transaction
- 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 can face in connection with a transaction
- Analyzing the applicability of the IRS “golden parachute” rules and structuring a transaction to avoid the adverse tax consequences of Sections 280G and 4999 of the Code.
- Navigating complex transition issues with respect to qualified retirement plans, health and welfare programs, and other employee benefits arrangements
- Identifying and resolving issues related to compliance with the large employer shared responsibility mandate under the Patient Protection and Affordable Care Act and Section 4980H of the Code