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Qualified plans--treatment in mergers, acquisitions and other corporate transactions

Author: David A Hildebrandt; Richard P McHugh; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, ©2006-
Series: Tax management portfolios, 364.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
" ... 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  Read more...
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Additional Physical Format: Hildebrandt, David A., 1943-
Qualified plans--treatment in mergers, acquisitions and other corporate transactions.
Arlington, VA : Tax Management, [©2006]-
(OCoLC)76153712
Material Type: Updating loose-leaf, Internet resource
Document Type: Continually Updated Resource, Internet Resource
All Authors / Contributors: David A Hildebrandt; Richard P McHugh; Tax Management Inc.
OCLC Number: 76155305
Notes: Kept up to date by replacement pages.
Published: Washington, D.C., 2006-2007.
Description: volumes (loose-leaf) ; 28 cm.
Contents: Detailed analysis. Introduction --
Overview of issues --
Plan termination --
Separate lines of business --
Purpose and effect of [section] 414(I) --
Same desk rule --
Anti-cutback rules --
Employee stock ownership plans in corporate transactions --
Correcting plan defects discovered during due diligence --
Administrative government intervention --
Sarbanes Oxley act of 2002--application to ERISA pension plans --
Welfare plan considerations --
Worker adjustment and retraining notification act --
Due diligence issues --
Table of worksheets.
Series Title: Tax management portfolios, 364.
Responsibility: by David A. Hildebrandt and Richard P. McHugh.

Abstract:

" ... 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."

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