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Author: Ilene H. Ferenczy Publisher: Wolters Kluwer Law & Business ISBN: 1543824536 Category : Languages : en Pages : 820
Book Description
Employee Benefits in Mergers and Acquisitions This comprehensive, easy-to-use book provides expansive coverage of employee benefits issues that arise as a result of mergers and acquisitions, including analysis of the required legal and tax compliance strategies to avoid costly litigation and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. It is intended to guide benefits experts who have little experience with mergers and acquisitions and acquisitions specialists who have little background in benefits administration. The 2020-2021 Edition updates the coverage of legislative and regulatory developments in the past year that affect employee benefits in mergers and acquisitions (M&A), including: Updates of chapters to reflect the Setting Every Community Up for Retirement Enhancement (SECURE) Act and the Coronavirus Aid, Relief, and Economic Security (CARES) Act legislation and their impact on plans of companies involved in M&A transactions, as well as guidance published by the Departments of Treasury and Labor in relation to these changes Discussion of the impact of the Main Street Employee Ownership Act on employee stock ownership plan lending Explanation of how the SECURE Act changes make it easier to modify safe harbor 401(k) plans to accommodate changes caused by a transaction Analysis of funding issues for closely held businesses with Pension Benefit Guaranty Corporation- (PBGC) covered defined benefit plans, and actions that may be taken post-transaction to preserve the ability of a sponsor to terminate an underfunded plan Review of the current status of court challenges to the Patient Protection and Affordable Care Act Explanation of the SECURE Act safe harbor for fiduciaries involved in purchasing annuity products for participants, particularly in a pension plan termination situation Discussion of the availability of the lost participant program by the PBGC for terminated defined contribution plans Continued discussion of the Internal Revenue Service's (IRS's) current rules relating to the availability of individual favorable determination letters for most plans, and recent modifications to those rules Discussion of multiple employer plans (MEPs) and pooled employer plans, how they are affected by a company transaction, and how to terminate a plan's participation in an MEP structure Analysis of how the SECURE Act rules regarding post-year-end plan adoptions and 401(k) safe harbor initiation may offer more options for dealing with transaction-related issues Current updates to PBGC premiums Continued update of the IRS's most recent changes to plan correction programs, particularly the expansion of the self-correction program, and the use of these programs to repair compliance errors found during or occurring in connection with an M&A transaction Note: Online subscriptions are for three-month periods. Previous Edition: Employee Benefits in Mergers and Acquisitions, 2019-2020 Edition ISBN 9781543812534
Author: Ilene H. Ferenczy Publisher: Wolters Kluwer Law & Business ISBN: 1543824536 Category : Languages : en Pages : 820
Book Description
Employee Benefits in Mergers and Acquisitions This comprehensive, easy-to-use book provides expansive coverage of employee benefits issues that arise as a result of mergers and acquisitions, including analysis of the required legal and tax compliance strategies to avoid costly litigation and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting. It is intended to guide benefits experts who have little experience with mergers and acquisitions and acquisitions specialists who have little background in benefits administration. The 2020-2021 Edition updates the coverage of legislative and regulatory developments in the past year that affect employee benefits in mergers and acquisitions (M&A), including: Updates of chapters to reflect the Setting Every Community Up for Retirement Enhancement (SECURE) Act and the Coronavirus Aid, Relief, and Economic Security (CARES) Act legislation and their impact on plans of companies involved in M&A transactions, as well as guidance published by the Departments of Treasury and Labor in relation to these changes Discussion of the impact of the Main Street Employee Ownership Act on employee stock ownership plan lending Explanation of how the SECURE Act changes make it easier to modify safe harbor 401(k) plans to accommodate changes caused by a transaction Analysis of funding issues for closely held businesses with Pension Benefit Guaranty Corporation- (PBGC) covered defined benefit plans, and actions that may be taken post-transaction to preserve the ability of a sponsor to terminate an underfunded plan Review of the current status of court challenges to the Patient Protection and Affordable Care Act Explanation of the SECURE Act safe harbor for fiduciaries involved in purchasing annuity products for participants, particularly in a pension plan termination situation Discussion of the availability of the lost participant program by the PBGC for terminated defined contribution plans Continued discussion of the Internal Revenue Service's (IRS's) current rules relating to the availability of individual favorable determination letters for most plans, and recent modifications to those rules Discussion of multiple employer plans (MEPs) and pooled employer plans, how they are affected by a company transaction, and how to terminate a plan's participation in an MEP structure Analysis of how the SECURE Act rules regarding post-year-end plan adoptions and 401(k) safe harbor initiation may offer more options for dealing with transaction-related issues Current updates to PBGC premiums Continued update of the IRS's most recent changes to plan correction programs, particularly the expansion of the self-correction program, and the use of these programs to repair compliance errors found during or occurring in connection with an M&A transaction Note: Online subscriptions are for three-month periods. Previous Edition: Employee Benefits in Mergers and Acquisitions, 2019-2020 Edition ISBN 9781543812534
Author: Ferenczy Publisher: Wolters Kluwer ISBN: 1543812538 Category : Languages : en Pages : 772
Book Description
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
Author: Ilene H. Ferenczy Publisher: Wolters Kluwer ISBN: 1454862238 Category : Law Languages : en Pages : 1080
Book Description
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!
Author: Ilene H. Ferenczy Ferenczy Benefits Law Center Publisher: Aspen Publishers ISBN: 9781454884385 Category : Languages : en Pages : 0
Book Description
Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2017 -2018 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, 2017-2018 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! Previous Edition: Employee Benefits in Mergers and Acquisitions, 2016-2017 Edition ISBN 9781454872887
Author: Ilene H. Ferenczy Publisher: Wolters Kluwer ISBN: 1454872888 Category : Languages : en Pages : 758
Book Description
Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2016 -2017 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, 2016-2017 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!
Author: Ilene H. Ferenczy Publisher: Aspen Publishers ISBN: 9780735504677 Category : Business & Economics Languages : en Pages : 560
Book Description
An essential tool to assist both the benefits specialists and mergers and acquistions professionals 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, including legal and tax compliance issues, stragegies to avoid costly litigation, and the soundest business practices for administering benefits and compensation plans in a merger and acquisitions setting. Because of the ongoing economic growth, corporate mergers and buyout transactions continue to occur in high numbers. These transactions affect large and small companies alike, and each merger or acquistion creates a wide range of legal and tax implication. the most important concerns are employee compensation and benefits issues which are frequently overlooked in the midst of a merger or acquistion. Employee Benefits in Mergers and Acquisitions probides guidance on how to deal with these issues.
Author: Ilene Ferenczy Publisher: Aspen Publishers ISBN: 9781454825869 Category : Law Languages : en Pages : 670
Book Description
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
Author: Ilene H. Ferenczy
Author: Ilene H. Ferenczy
Author: Ferenczy
Author: Ilene H. Ferenczy
Author: Ferenczy
Author: Ferenczy
Author: Ilene H. Ferenczy
Author: Ilene H. Ferenczy Ferenczy Benefits Law Center
Author: Ilene H. Ferenczy
Author: Ilene H. Ferenczy
Author: Ilene Ferenczy