Services/Details

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