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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.

59 minutes
Certificate of Completion
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Why Lorman?

Over 34 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 34 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

MP3 Download

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

OnDemand Course

This course was last revised on October 27, 2021.

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

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

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More Program Information

Why Lorman?

Over 34 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

EY-Parthenon

  • 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
Lily Wu

Lily Wu

EY-Parthenon

  • Staff associate within Ernst & Young LLP’s Employment Tax Advisory Practice in Chicago, Illinois
  • Advises clients on federal and state unemployment insurance and withholding matters, as well as local income tax withholding matters
  • Regularly advises clients on transactional issues and the employment tax implications of business reorganizations, mergers, acquisitions, and divestitures
  • Regularly assists with state employment tax account compliance, including the preparation of account registrations and unemployment insurance experience rating transfer analysis and applications
  • Consults on multistate income tax withholding issues, non-employee compensation withholding issues, and federal and state Form 1099 series compliance
  • Prior to joining Ernst & Young LLP, she worked for Westbon Inc. as accountant for two years
  • LL.M. degree, School of Law, Loyola Marymount University; Master’s degree in Accountancy, DePaul University
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Product ID: 409349
Published 2021
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