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Mergers and Acquisitions [2018]
Date: 11/19/2018 Start Time: 12:00 PM (ET) Duration: 60 Min.

Description

Mergers and acquisitions provide a fertile ground for awkward and difficult retirement plan questions. Such questions come from the inherent complexity of the arrangements, which can take many different forms, , the fact that practitioners often learn about such transactions after the fact as well as from the relative lack of solid IRS guidance. Join David Schultz as he turns his expertise on controlled groups and related employers to the complex issues surrounding the effects of acquisitions on qualified plans.

Topics include:
  • Types of Acquisitions
    • Differences and Similarities
    • Related Employer Issues
  • Effect on Crediting Service
    • 414(a) and Predecessor Employers
    • Voluntary Crediting
    • Separation from Service/Distributions
  • Coverage and Participation
    • Potential Problems
    • Coverage Transition Rule
    • Effect of Plan Document
  • Vesting Issues
    • Vesting on Termination
    • Partial Termination
    • Vesting on Merger
  • 415 Issues
    • 415 Predecessor Employer Rules
    • Effect of Mid-Year Acquisition
    • Dissolution of Group
  • Correcting Defects
Prerequisites:

There are no prerequisites and no advance preparation required for this program. However, the speaker assumes that participants understand the fundamentals of qualified plans.

Level: Intermediate
Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After participating in this program, an attendee should be able to:

  1. Identify different types of merger transactions
  2. Determine when a plan must credit predecessor service
  3. Determine service crediting in a controlled group
  4. Apply the 415 limits to a merger or acquisition
  5. Explain the post-transaction options for the seller’s and buyer’s plans

How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Important Note: The user registrant must be logged in via the internet for CE purposes. Select the "Fees" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

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