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OnDemand Course

Mergers and Acquisitions: Employee Benefits Due Diligence Checklist

Learn the key issues and potential liabilities surrounding employee benefit plans as part of a merger, acquisition, or sale of a company.

There are many things that are commonly missed (hidden liabilities) when considering Employee Benefit Plans as part of a merger, acquisition or sale of a company. These oversights have very expensive consequences. Proper time and attention must be given to Employee Benefit Plans to avoid sabotaging the deal or being tasked with facing the Board after closing to explain a million dollar unexpected liability associated with a missed employee benefit issue. This topic will provide you the knowledge necessary to ensure that all potential liabilities associated with employee benefit plans have been adequately addressed in the purchase agreement and prior to closing to avoid unpleasant and extremely expensive surprises.

Learning Objectives

  • You will be able to identify the risks posed by employee benefit plans in an acquisition.
  • You will be able to recognize why human resources should be involved early in an acquisition.
  • You will be able to identify the various types of employee benefit plans and the risk posed by each.
  • You will be able to recognize a complete request for employee benefit information and preliminary due diligence.

Runtime: 102 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Mergers and Acquisitions: Employee Benefit Traps for the Unwary

  • Why Do We Care About Employee Benefit Issues?
  • Where Do We Start?
  • Examining the Documents

Tax Qualified Retirement Plans

  • Defined Benefit
  • Defined Contribution
  • Most Common Failures

Why Do We Care and How Do We Fix It?

  • Terminate the Plans
  • Merge Them Into Existing Plans
  • Maintain Separate Plans

Welfare Plan Issues

  • Group Health Plans
  • COBRA

Executive Compensation

  • IRC 409A
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on December 13, 2018.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.5 including Specialized Knowledge 2.5
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.5 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 2.5 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Patricia Beaty

Patricia Beaty

Taft Stettinius & Hollister, LLP

  • Partner in the office of Taft Stettinius & Hollister, LLP focusing exclusively on employee benefit matters
  • Practice emphasizes all aspects of employee benefits and executive compensation of both retirement and health and welfare plans
  • Conducts regular seminars and workshops on ERISA, fiduciary duties, the Affordable Care Act, IRS and DOL audits, 401(k) plans, defined benefit plans, cash balance plans, health and welfare plans, mergers and acquisitions, 403(b) plans, 457(b) plans, 457(f) plans and new comparability (cross-tested) plan designs
  • Certified employee benefits specialist (CEBS), American Bar Association Committee on Employee Benefits, Indiana Benefits Conference (past chairperson), Indianapolis Bar Association, American Society of Pension Professionals and Actuaries
  • J.D. degree, Indiana University, Robert H. McKinney School of Law; B.S. degree, Ball State University
  • Can be contacted at 317-713-3533 or [email protected]
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 405388
Published 2018
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