Employee Benefits in Mergers and Acquisitions is an essential tool to assistboth benefits specialists and mergers and acquisitions professionals examineevery major employee benefits concern likely to arise in the wake of a mergeror an acquisition, including:Legal and tax compliance issuesStrategies to avoid costly litigationSound and reliable business practices for administering benefits andcompensation plans in a M&A settingAnd much more!The 2012 -2013 Edition updates the coverage of legislative and regulatorydevelopments in the past year that affect employee benefits in mergers andacquisitions, including:The effects of the Pension Protection Act of 2006 (PPA), the Heroes EarningsAssistance and Relief Tax Act of 2008 (HEART), the Worker, Retiree, andEmployer Recovery Act of 2008 (WRERA), and the Patient Protection andAffordable Care Act (PPACA) on plans involved in business transactionsDiscussion of the plan fiduciaries' responsibilities in relation to theservice provider fee disclosureThe PPA-mandated IRS and DOL guidance and its effect on plan administrationand issues in mergers and acquisitionsThe final regulations under Code Section 415 on maximum benefits andincludible plan compensationInformation regarding the final IRS regulations concerning 401(k) automaticenrollmentThe latest guidance relating to the American Jobs Creation Act of 2004 onnonqualified deferred compensation and other executive compensationComprehensive modifications to the Internal Revenue Code sections relating to401(k) plans to reflect the guidance relating to Roth 401(k) provisionsAnd much more!
Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2015 -2016 Edition of Employee Benefits in Mergers and Acquisitions is designed for both benefits experts who have little experience with mergers and acquisitions issues and mergers and acquisitions specialists who have little background in benefits administration. Comprehensive, yet easy-to-use, it provides the expert guidance you need to help ensure legal and tax compliance--and avoid costly litigation and penalties--as you work to integrate and administer the employee benefits programs of two or more companies. Written by recognized authority Ilene H. Ferenczy, and a team of noted experts, Employee Benefits in Mergers and Acquisitions, 2015-2016 Edition has been updated to include: The current status of the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactions, including information regarding new reporting requirements in relation to health plans Discussion of the plan fiduciary's responsibilities in relation to the service provider and participant fee disclosures The PPACA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The latest Supreme Court opinion relating to employee stock ownership plans (ESOPs) and the elimination of the Moench presumption of prudence in purchasing employer securities Expansion of the chapter on executive compensation to include discussions relating to initial public offerings, stock-based compensation for insiders of expatriated corporations, and the Dodd-Frank Act And much more!
Employee Benefits in Mergers & Acquisitions is an essential tool in assisting both the benefits and M & A professional in handling these complicated issues. This is the first book to fully examine every major employee benefits concern likely to arise in the wake of a merger or acquisition. Includes legal and tax compliance issues, strategies to avoid costly litigation, and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. Corporate mergers and buyout transactions continue to occur in high numbers. These transactions affect large and small companies alike, and each merger or acquisition creates a wide range of legal and tax implications. The most important concerns are employee compensation and benefits issues, which are frequently overlooked in the midst of a merger or acquisition. Employee Benefits in Mergers and Acquisitions provides expert guidance on how to deal with these issues.
Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2019 -2020 Edition of Employee Benefits in Mergers and Acquisitions is designed for both benefits experts who have little experience with mergers and acquisitions issues and mergers and acquisitions specialists who have little background in benefits administration. Comprehensive, yet easy-to-use, it provides the expert guidance you need to help ensure legal and tax compliance--and avoid costly litigation and penalties--as you work to integrate and administer the employee benefits programs of two or more companies. Written by recognized authority Ilene H. Ferenczy, and a team of noted experts, Employee Benefits in Mergers and Acquisitions, 2019-2020 Edition has been updated to include: The current status of the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactions, including information regarding new reporting requirements in relation to health plans Discussion of the plan fiduciary's responsibilities in relation to the service provider and participant fee disclosures Discussion of the changes in process to the IRS's procedures in relation to review of documents for tax-qualification Updates to IRS rules for modification of safe harbor 401(k) plans during the plan year The PPACA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The latest Supreme Court opinions relating to employee stock ownership plans (ESOPs) and the elimination of the Moench presumption of prudence in purchasing employer securities And much more! Note: Online subscriptions are for three-month periods. Previous Edition: Employee Benefits in Mergers and Acquisitions, 2019-2019 Edition ISBN 9781454897187
Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2015 -2016 Edition of Employee Benefits in Mergers and Acquisitions is designed for both benefits experts who have little experience with mergers and acquisitions issues and mergers and acquisitions specialists who have little background in benefits administration. Comprehensive, yet easy-to-use, it provides the expert guidance you need to help ensure legal and tax compliance--and avoid costly litigation and penalties--as you work to integrate and administer the employee benefits programs of two or more companies. Written by recognized authority Ilene H. Ferenczy, and a team of noted experts, Employee Benefits in Mergers and Acquisitions, 2015-2016 Edition has been updated to include: The current status of the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactions, including information regarding new reporting requirements in relation to health plansDiscussion of the plan fiduciary's responsibilities in relation to the service provider and participant fee disclosuresThe PPACA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitionsThe latest Supreme Court opinion relating to employee stock ownership plans (ESOPs) and the elimination of the Moench presumption of prudence in purchasing employer securitiesExpansion of the chapter on executive compensation to include discussions relating to initial public offerings, stock-based compensation for insiders of expatriated corporations, and the Dodd-Frank ActAnd much more!
Employee Benefits in Mergers and Acquisitions is an essential tool to assistboth benefits specialists and mergers and acquisitions professionals examineevery major employee benefits concern likely to arise in the wake of a mergeror an acquisition, including:Legal and tax compliance issuesStrategies to avoid costly litigationSound and reliable business practices for administering benefits andcompensation plans in a M&A settingAnd much more!The 2012 -2013 Edition updates the coverage of legislative and regulatorydevelopments in the past year that affect employee benefits in mergers andacquisitions, including:The effects of the Pension Protection Act of 2006 (PPA), the Heroes EarningsAssistance and Relief Tax Act of 2008 (HEART), the Worker, Retiree, andEmployer Recovery Act of 2008 (WRERA), and the Patient Protection andAffordable Care Act (PPACA) on plans involved in business transactionsDiscussion of the plan fiduciaries' responsibilities in relation to theservice provider fee disclosureThe PPA-mandated IRS and DOL guidance and its effect on plan administrationand issues in mergers and acquisitionsThe final regulations under Code Section 415 on maximum benefits andincludible plan compensationInformation regarding the final IRS regulations concerning 401(k) automaticenrollmentThe latest guidance relating to the American Jobs Creation Act of 2004 onnonqualified deferred compensation and other executive compensationComprehensive modifications to the Internal Revenue Code sections relating to401(k) plans to reflect the guidance relating to Roth 401(k) provisionsAnd much more!
Employee Benefits in Mergers and Acquisitions is an essential tool in assisting both benefits and M&A professionals in handling complicated issues that are likely to arise in the wake of a merger or acquisition. it includes legal and tax compliance issues, strategies to avoid costly litigation, and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. The 2008–2009 Edition has been updated to include coverage of legislative and regulatory developments in the past year that affect employee benefits in mergers and acquisitions, including: The effects of the Pension Protection Act of 2006 (PPA) on plans involved in business transactions The impact of the PPA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The impact of new final regulations under Code Section 415 on maximum benefits and includible plan compensation The impact of 2007 and 2008 guidance relating To The American Jobs Creation Act of 2004 on nonqualified deferred compensation and other executive compensation Comprehensive modifications To The Internal Revenue Code sections relating to 401(k) plans to reflect the guidance relating to Roth 401(k) provisions Litigation relating to cash balance plans, The prospective resolution of the issues in the PPA, And The outstanding controversies still surrounding such plans Ever-developing changes to employer and fiduciary liability in relation to employer securities in plans, including employee stock ownership plans, and the impact of new DOL guidance regarding directed trustee liability, And The impact of the PPA on fiduciary rules Changes in defined benefit funding considerations, particularly in light of the PPA New rules relating to keeping qualified plans up to date with changes in the law and to submitting such plans for IRS review Discussion of fiduciary responsibility in general, particularly in light of the post-Enron litigation
The Seventh Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benefits. It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions. Cited by the Supreme Court, ERISA: A Comprehensive Guide discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA and the subsequent legislation amending or supplementing ERISA. ERISA: A Comprehensive Guide offers benefits professionals in-depth, timely coverage of significant developments, case law, and rulemaking in the past year: Legislative and regulatory activity continues to keep all pension professionals alert and busy. During the period 2020-2021, additional guidance was released clarifying the provisions of the Setting Every Community Up for Retirement Enhancement (SECURE) Act and the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Defined benefit plan sponsors got some relief in the American Rescue Plan Act (ARPA) during 2021 Relief provided under the ARPA of 2021 allowed for the use of interest rate stabilization provided certain disclosures are met and funding shortfall amortization options The IRS released an update to the Employee Plans Compliance Resolution System under Revenue Procedure 2021-30. Changes included enhancements of the self-correction program, the modification of overpayment corrections, and the replacement of anonymous Voluntary Correction Program filings with anonymous presubmission conferences The DOL issued guidance for fiduciaries regarding the importance of safeguarding participant data using vigorous cybersecurity protocols, and lawsuits provided further direction for proper fiduciary oversight Analysis of the recent court decisions regarding the use of arbitration to resolve disputes Discussion of the impact of state established programs, such as CalSavers, and the court's position that such programs are not preempted nor do they interfere with ERISA's core purposes Discussion of the additional benefits ARPA had on distressed multiemployer retirement plans Impact of ARPA on COBRA notice disclosure requirements Analysis of the reversal of National Labor Relation Board decisions by the new administration and the updated decisions coming from the Democrat-controlled Board
Plan Termination Answer Book helps you systematically address each issue that needs to be considered in the plan termination process and comply with the latest regulations, so you can avoid costly mistakes. From determining what options are available when terminating a defined benefit plan with insufficient assets to understanding the tax implications of outstanding loans on terminations, there's simply no other resource like it for busy pension plan professionals. Among the many topics covered in the Plan Termination Answer Book are the following: Various requirements of the different governing agencies Qualification areas that must be addressed in a plan termination Options for terminating a defined benefit plan with insufficient assets Circumstances under which a money purchase plan may be terminated Special procedures and rules for terminating a multi-employer plan Considerations for partial terminations Steps to follow for "distress terminations" and their implications Matters concerning plan mergers And more! Starting with an overview of the legal, administrative, and tax requirements for all types of plans, practitioners will find expert advice on: When to terminate Alternatives to termination How to comply with regulations Vesting of participants' benefits Implications of multiemployer plans And more! Plan Termination Answer Book has been updated to include: Expanded coverage of retiree health care accounts as a result of July 2012 legislation Details of the rollover rules for designated Roth accounts Discussion of fiduciary issues in selecting annuity providers Updated 120% of midterm rates charts Updated PBGC rates tables Updated 30-year Treasury Securities Rates tables Updated Minimum Present Value Segment Rates
Employee Benefits in Mergers and Acquisitions is an essential tool in assisting both the benefits and M&A professional in handling these complicated issues. This is the first book to fully examine every major employee benefits concern likely to arise in the wake of a merger or acquisition. Includes legal and tax compliance issues, strategies to avoid costly litigation and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. Corporate mergers and buyout transactions continue to occur in high numbers. These transactions affect large and small companies alike, and each merger or acquisition creates a wide range of legal and tax implications. The most important concerns are employee compensation and benefits issues, which are frequently overlooked in the midst of a merger or acquisition. Employee Benefits in Mergers and Acquisitions provides expert guidance on how to deal with these issues.
Employee Benefits in Mergers & Acquisitions is an essential tool in assisting both benefits and M&A professionals in handling complicated issues that are likely to arise in the wake of a merger or acquisition. Includes legal and tax compliance issues, strategies to avoid costly litigation, And The soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. Corporate mergers and buyout transactions continue to occur in high numbers. These transactions affect large and small companies alike, and each merger or acquisition creates a wide range of legal and tax implications. The most important concerns are employee compensation and benefits issues, which are frequently overlooked in the midst of a merger or acquisition. Employee Benefits in Mergers and Acquisitions provides expert guidance on how to deal with these issues.
Employee Benefits in Mergers and Acquisitions is an essential tool in assisting both the benefits and M & A professional in handling these complicated issues. This is the first book to fully examine every major employee benefits concern likely to arise in the wake of a merger or acquisition. Includes legal and tax compliance issues, strategies to avoid costly litigation and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. Corporate mergers and buyout transactions continue to occur in high numbers. These transactions affect large and small companies alike, and each merger or acquisition creates a wide range of legal and tax implications. The most important concerns are employee compensation and benefits issues, which are frequently overlooked in the midst of a merger or acquisition. Employee Benefits in Mergers and Acquisitions provides expert guidance on how to deal with these issues.
Employee Benefits in Mergers and Acquisitions is an essential tool to assist both benefits specialists and mergers and acquisitions professionals examine every major employee benefits concern likely to arise in the wake of a merger or an acquisition, including: Legal and tax compliance issues Strategies to avoid costly litigation Sound and reliable business practices for administering benefits and compensation plans in a M&A setting And much more! Employee Benefits in Mergers and Acquisitions, 2013-2014 Edition updates the coverage of legislative and regulatory developments in the past year that affect employee benefits in mergers and acquisitions, including: The effects of the Moving Ahead for Progress in the 21st Century Act (MAP-21), the American Taxpayer Relief Act of 2012, and the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactions Discussion of the plan fiduciaries' responsibilities in relation to the service provider fee disclosure The PPA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The final regulations under Code Section 415 on maximum benefits and includible plan compensation Information regarding the final IRS regulations concerning 401(k) automatic enrollment The latest guidance relating to the American Jobs Creation Act of 2004 on nonqualified deferred compensation and other executive compensation Comprehensive modifications to the Internal Revenue Code sections relating to 401(k) plans to reflect the guidance relating to Roth 401(k) provisions The effect of new IRS guidance on documenting and obtaining approval for retirement plans and the risks associated with such rules Developments in both regulations and litigation regarding cash balance plans, the resolution of the issues arising under PPA, and the outstanding controversies surrounding such plans Changes to employer and fiduciary liability in relation to employer securities in plans, including employee stock ownership plans, and the impact of DOL guidance regarding directed trustee liability, and the impact of the PPA on fiduciary rules The effect of regulations under ERISA Section 408(b)(2) in relation to service providers and fiduciary responsibility, and the controversy over proposed and rescinded regulations relating to the definition of fiduciary Changes in defined benefit funding considerations, particularly in light of the post-PPA guidance issued by the IRS and PBGC Ongoing effects of the rules relating to keeping qualified plans up to date with changes in the law and to submitting such plans for IRS review Discussion of fiduciary responsibility in general, particularly in light of the fee related litigation, and the congressional and DOL attention to such issues Discussion of concerns for companies with successive acquisitions
Employee Benefits in Mergers and Acquisitions is an essential tool in assisting both the benefits and M&A professional in handling these complicated issues. This is the first book to fully examine every major employee benefits concern likely to arise in the wake of a merger or acquisition. Includes legal and tax compliance issues, strategies to avoid costly litigation and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. Corporate mergers and buyout transactions continue to occur in high numbers. These transactions affect large and small companies alike, and each merger or acquisition creates a wide range of legal and tax implications. The most important concerns are employee compensation and benefits issues, which are frequently overlooked in the midst of a merger or acquisition. Employee Benefits in Mergers and Acquisitions provides expert guidance on how to deal with these issues.
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