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Mergers, Acquisitions and Other Transactions: Employer Considerations

Know the steps to consider in the merger and acquisition process and the general steps to consider in payroll due diligence.

In the last decade there has been significant transaction activity, so much so, that most large to mid-size organizations have experienced, at minimum, a reorganization. Learn about the vital role that employment tax professionals play throughout the transaction timeline, and in particular, during due diligence, at the time of the event, and retroactively, through a lookback review. Gain an understanding of employment tax considerations in the due diligence process; wage base carryovers and how they can impact the bottom line; state unemployment insurance rate assignments and what can go wrong subsequent to a partial and total acquisition; the federal employment tax reporting mechanics connected to mergers and acquisitions; considerations in a lookback review and steps to consider in the process and the general steps to consider in a merger and acquisition work plan.

Runtime: 91 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, Acquisitions and Restructuring

  • Employment Tax Process
  • Compliance and Tax Overpayment Risks

Employment Tax

  • Due Diligence Process
  • Employment Tax Review
  • Wage Limits
  • Wage Base Carry Over

Unemployment Insurance (SUI)

  • How Rates Are Assigned in Connection With a Total and Partial Acquisition
  • Identify the Opportunity for a Retroactive SUI Rate Adjustment

Federal Employment Reporting Requirements

  • Form 941-Schedule D

Lookback Review

  • Limitations
  • Processes

Identify the Elements of a Merger and Acquisition Employment Tax Work Plan

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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 March 20, 2020.

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

  • ASA 1.5
     
  • This program qualifies for 1.5 continuing education hour(s) towards maintaining your ASA credential. Please contact ASA for more information at [email protected]
     
  • SHRM 1.5
     
  • Lorman Education Services is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDC(s) for the SHRM-CP or SHRM-SCP. For more information about certification or recertification, please visit www.shrmcertification.org.
     

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

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

Niko Arhos

Niko Arhos

Ernst & Young LLP

  • Member of Ernst & Young LLP's Employment Tax Services based in Chicago, where he advises clients on all matters of employment taxation and information reporting
  • Advises clients on federal and state taxation, withholding, and reporting requirements related to benefits provided through employer health plans under IRC §105 and §106, qualified pension plans, tax-sheltered annuity plans, deferred compensation plans under IRC §457, nonqualified deferred compensation plans under IRC §409A and employer stock benefit plans, including incentive stock options, employee stock purchase plans, nonqualified stock options, restricted stock awards, restricted stock units, and stock appreciation rights
  • A contributing editor of Principles of Payroll Administration, published by Thomson Reuters/Research Institute of America, and is a contributor to Payroll Perspectives, a monthly EY publication
  • Frequent guest speaker for various industry and professional groups, including the American Payroll Association
  • LL.M. and J.D. degrees in taxation, John Marshall Law School
Richard A. (Richie) Ferrari

Richard A. (Richie) Ferrari

Ernst & Young LLP

  • Has served as a partner with Ernst & Young LLP for over 14 years
  • Leader of Ernst & Young LLP’s Financial Services Office, Indirect Tax Practice, consisting of 250 tax professionals with specific oversight of the New York Indirect Tax team also supporting EY’s Americas Employment Tax practice consisting of over 75 tax professionals
  • Provides services relating to indirect tax including but not limited to federal and multistate employment tax matters
  • Over 25 years of indirect tax experience, working closely with numerous global corporations within the financial services sector: banking capital markets, insurance, and wealth and asset management
  • Has assisted clients in achieving indirect tax recoveries and benefits through the identification, design and implementation of executive-level tax planning elections as well as supports clients with the federal and state employment tax aspects associated with income tax withholding, executive compensation, payroll process reviews, payroll governance, merger integrations and corporate reorganizations
  • Over the past few years, he has been working with various clients to identify, validate, design and deploy new tax operating models to help enhance an organization’s overall tax effectiveness and long term operating goals
  • The International Tax Review World Tax Survey of 3,000 Corporations recognized him as one of the top ten U.S. East Coast Tax Advisors
  • Lectures across the country on current indirect tax developments for various tax associations, including Wall Street Tax, The Tax Executives Institute and Council on State Taxes (COST)
  • M.B.A. degree in taxation, Pace University; B.S. degree, Fordham University
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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: 407115
Published 2020
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