Retirement Plan Treatment in Corporate Transactions Checklist

Summary

This checklist guides you in identifying key considerations related to retirement plans when engaged in a business transaction, such as an acquisition, merger or divestiture. You can use the checklist when determining treatment of and integration issues related to a target entity's qualified retirement plans and nonqualified deferred compensation arrangements that you identified during your due diligence review. Address these issues during negotiations between the parties so post-closing action plans can proceed in a timely manner.