Health and Welfare Benefit Plan Issues in Corporate Transactions

Summary

This practice note addresses common health and welfare benefit plan issues and risks under U.S. law, including the Employee Retirement Income Security Act of 1974, as amended (ERISA) and the Internal Revenue Code of 1986, as amended (IRC), that may arise in corporate transactions, like mergers and acquisitions, and spinoffs. The practice note does not address non-U.S. employee benefits issues in corporate transactions.