Retirement Plan Issues in Corporate Transactions

Summary

The treatment of employee retirement plans is a critical issue in a business transaction. Due to the amount of money often involved with these types of plans, their handling in a transaction not only affects employee relations, but also can represent a potentially significant source of liability. This practice note discusses key considerations related to addressing U.S. employee retirement plans in business transactions, with a focus on qualified defined contribution and defined benefit plans, as well as nonqualified retirement plans.