Qualified retirement plans : mergers, acquisitions, and other corporate transactions / John E. McGrady, III, Buchanan Ingersoll & Rooney, PC, Pittsburgh, Pennsylvania.
2006
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Items
Details
Title
Qualified retirement plans : mergers, acquisitions, and other corporate transactions / John E. McGrady, III, Buchanan Ingersoll & Rooney, PC, Pittsburgh, Pennsylvania.
Former Title
Qualified plans--treatment in mergers, acquisitions and other corporate transactions <nov. 15, 2006>
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2006]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management portfolios ; 364-2nd.
Formatted Contents Note
Detailed Analysis. I. Introduction
II. Overview of Issues
III. Plan Termination
IV. Separate Lines of Business
V. Purpose and Effect of [section] 414(l)
VI. Same Desk Rule
VII. Anti-Cutback Rules
VIII. Employee Stock Ownership Plans in Corporate Transactions
IX. Correcting Plan Defects Discovered During Due Diligence
X. Administrative Government Intervention
XI. Sarbanes-Oxley Act of 2002
Application to ERISA Pension Plans
XII. Welfare Plan Considerations
XIII. Worker Adjustment and Retraining Notification Act
XIV. Due Diligence Issues
Working Papers.
II. Overview of Issues
III. Plan Termination
IV. Separate Lines of Business
V. Purpose and Effect of [section] 414(l)
VI. Same Desk Rule
VII. Anti-Cutback Rules
VIII. Employee Stock Ownership Plans in Corporate Transactions
IX. Correcting Plan Defects Discovered During Due Diligence
X. Administrative Government Intervention
XI. Sarbanes-Oxley Act of 2002
Application to ERISA Pension Plans
XII. Welfare Plan Considerations
XIII. Worker Adjustment and Retraining Notification Act
XIV. Due Diligence Issues
Working Papers.
Summary
"Tax Management Portfolio, Qualified Retirement Plans--Mergers, Acquisitions, and Other Corporate Transactions, No. 364-2nd, addresses the impact of certain corporate transactions on tax-qualified retirement benefit plans ("Qualified Retirement Plans"). Corporate transactions can take a variety of forms, including, among others, stock sales, assets sales, mergers, spinoffs, reorganizations, and bankruptcies. This Portfolio focuses primarily on the tax qualification and ERISA considerations applicable to Qualified Retirement Plans affected by corporate transactions as well as the manner in which the form of the transaction (e.g., stock sale v. asset sale) can affect the parties' employee benefit obligations. This Portfolio also focuses on the potential hidden employee benefit liabilities that the parties must be aware of in any corporate transaction."
Note
Authors: David A. Hildebrandt and Richard P. McHugh, <nov. 15, 2006>.
Published: Washington, D.C., 2006-2007.
Published: Washington, D.C., 2006-2007.
Source of Description
Description based on contents viewed on June 7, 2019; title from description page.
Location
www
Available in Other Form
Print version: McGrady, J. E. (John E.). Qualified retirement plans. Arlington, VA : Tax Management, [2019]-
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in