Employee Benefit Plans: Mergers and Acquisitions |
Contents
Qualification Considerations Affecting Plans | 33 |
II | 36 |
B Comparability of Qualified Plans | 42 |
Copyright | |
19 other sections not shown
Common terms and phrases
accrued benefits acquiring corporation acquisition actuarial allocated amendment amount Answer apply beneficial owner beneficial ownership beneficiaries Bierwirth cash Code Section common stock company's consolidation defined benefit plan defined contribution plan determined directors distribution employee benefit employee benefit plans employer contributions employer stock equity security ERISA excess assets exercise fiduciary fund insider Internal Revenue Service investment issuer letter ment merger multiemployer plan number of shares occur officers paragraph partial termination payment PAYSOP PBGC Reg pension plan percent period person plan assets plan termination plan's prior priority category purposes pursuant put option Question registered company regulations respect Retirement Plan Rule satisfied schedule Section 16(b seller seller's plan shareholders six months spinoff stock appreciation right stock bonus plan stock option subsidiary tender offer termination basis tion transaction transfer of plan TRASOP Treas trustees vesting window period withdrawal liability