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Focus 07: Retirement Plans - Mergers and Acquisitions '14
Presentor: Derrin Watson Recorded Date: 5/5/2014 Duration: 60 Min.

This program was recorded during a live presentation on May 5, 2014 at 2:00PM EDT.

All sessions will be recorded and available for purchase. Due to the inability to track attendance, however, a Letter of Participation is not provided for recorded events.


Focused Topic 07: Retirement Plans - Mergers and Acquisitions
Mondays with Derrin and Steve

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, as well as from the relative lack of solid IRS guidance.

Join Derrin Watson as he turns his expertise on controlled groups and related employers to the knotty 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
  • Practice Notes
    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

    Speaker – S. Derrin Watson, J.D., APM
    Recipient of ASPPA's 2006 Educator of the Year Award

    Objectives: After the seminar, attendees should be able to:

    1. Determine when a plan must credit predecessor service
    2. Determine service crediting in a controlled group
    3. Apply the 415 limits to a merger or acquisition
    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.

    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.

    Program Schedule (Eastern Time)
    Monday, May 5, 2014
    12:00 noon to 1:00 p.m. Eastern Time
    (11:00 a.m. CT; 10:00 a.m. MT; 9:00 a.m. PT)

    Program related requests, questions, or concerns may be e-mailed to: