News & Analysis as of

Sellers Employee Retirement Income Security Act (ERISA)

Goulston & Storrs PC

What's Market: Stand Alone Indemnities

Goulston & Storrs PC on

According to the American Bar Association's nine Private Target Mergers and Acquisitions Deal Point Studies, the use of stand-alone indemnities in reported private company M&A transactions has increased from 69% in its 2007...more

The Wagner Law Group

Merger and Acquisition Considerations for Employee Benefit Plans

The Wagner Law Group on

In the context of mergers and acquisitions, an acquisition target’s qualified retirement plans, health plans, executive compensation arrangements, and benefit programs (referred to collectively as “benefit programs”) can all...more

Gerald Nowotny - Law Office of Gerald R....

(A)ESOP’s Fables – The Income and Estate Tax-Free ESOP

If the pandemic was good for anything, it was TV watching. The pandemic may become known as the golden age of television. Since I was a foreign language major (Portuguese and Spanish) at West Point (mind you out of academic...more

Morgan Lewis

Asset Purchasers May Be Found Liable as “Successors”

Morgan Lewis on

Recent court decisions suggest that parties engaged in corporate asset sale transactions involving potential multiemployer pension plan liability should give extra consideration to the structure and terms of their...more

Seyfarth Shaw LLP

Is An Asset Purchaser Liable For Seller’s Withdrawal Liability?

Seyfarth Shaw LLP on

Many asset buyers believe that, as long as they do not agree to ERISA Section 4204’s sale of assets exception to withdrawal liability, they will acquire the seller’s assets free and clear of any prior contribution history and...more

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