To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

Mergers and Acquisitions [2018]
Presentor: David Schultz Recorded Date: 11/19/2018 Duration: 60 Min.

This program was recorded during a live presentation given on November 19, 2018 at 12:00PM EST.

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

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

All ownership and intellectual property rights in and relating to this website and all of its contents or any copies thereof, including but not limited to copyrights, logos, trademarks, service marks, design, text, videos, sound recordings, images, links, graphics, code, concepts and themes are owned by FIS and/or its subsidiaries (collectively "FIS") or used under authorized license by FIS. Any recording, reproduction, transmission, distribution, publication, performance, broadcast, hyperlink, creation of derivative works or other use in whole or in part in any manner without the prior written consent of FIS is expressly prohibited. Without the prior written consent of FIS, you shall not insert a hyperlink to this website or any part thereof on any other website or "mirror" or frame this website, any part thereof, or any information or materials contained in this website on any other server, website or webpage.