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!
