Qualified plans : treatment in mergers, acquisitions and other corporate transactions
"Addresses the impact of certain corporate transactions on tax-qualified employee retirement benefit plans ... This portfolio also focuses on the various hidden employee benefit liabilities that a buyer must be aware of in any corporate transaction"--Portfolio description, p. iii.
""... addresses the impact of certain corporate transactions on tax-qualified employee retirement benefit plans. Corporate transactions can take a variety of forms, including stock sales, assets sales, mergers, spin-offs and bankruptcies. This Portfolio focuses primarily on the tax qualification and ERISA considerations applicable to qualified retirement plans affected by such transactions and the impact that the form of the transaction (e.g., stock v. asset sale) can have on the analysis and evaluation of employee benefit obligations by buyers and sellers. This Portfolio also focuses on the various hidden employee benefit liabilities that a buyer must be aware of in any corporate transaction.""
""Addresses the impact of certain corporate transactions on tax-qualified employee retirement benefit plans ... This portfolio also focuses on the various hidden employee benefit liabilities that a buyer must be aware of in any corporate transaction"--Portfolio description, p. iii."@en
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Consolidation and merger of corporations Law and legislation.
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Consolidation and merger of corporations Law and legislation United States.
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Corporations Taxation Law and legislation United States.
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