Due Diligence Checklist (Retirement and Retiree Benefit Plans)

Summary

This checklist for buyer's counsel helps track key terms and issues when reviewing a target company's qualified retirement plans and retiree health plans during the due diligence phase of a corporate transaction. Analyzing these plans and benefits is important for planning the treatment of such plans in the transaction, compliance with ERISA and the Internal Revenue Code, and, where applicable, assessing the funded status and potential liabilities associated with the plans.