Section 34 Employee Benefits

• Library: Bus Trans 2005

Employee compensation and benefit plans often assume considerable importance in the context of corporate acquisitions. The increasing regulatory complexity governing these plans, mandated by the Employee Retirement Income Security Act of 1974, Pub. L. No. 93-406, 88 Stat. 829, as amended, the Internal Revenue Code of 1986, as amended, and other laws, requires counsel to be aware of the employment ramifications of a corporate acquisition transaction, regardless of its form.

While the specific issues will...