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Title
Qualified Plans in Mergers and Acquisitions.
Abstract
This section presents an abstract of the article "Qualified Plans in Mergers and Acquisitions," by Charles C. Shulman. There are critical decisions to be made regarding qualified retirement plans during corporate restructuring. Changes in corporate structure must not cause qualified retirement plans to be in violation of Tax Code provisions. Issues to be considered during corporate restructuring include termination liability and underfunding of pensions plans.