Employee Benefits in Mergers and Acquisitions is an essential tool in assisting both benefits and M&A professionals in handling complicated issues that are likely to arise in the wake of a merger or acquisition. It includes legal and tax compliance issues, strategies to avoid costly litigation, and the soundest business practices for administering benefits and compensation plans in a merger and acquisition setting.

The 2009-2010 Edition updates the coverage of legislative and regulatory developments in the past year that affect employee benefits in mergers and acquisitions, including the following: The effects of the Pension Protection Act of 2006 (PPA) on plans involved in business transactions The impact of the PPA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The impact of 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 impact of 2007 and 2008 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 Continuing developments in both regulations and litigation regarding cash balance plans, the resolution of the issues arising under PPA, and the outstanding controversies still surrounding such plans Ever-developing changes to employer and fiduciary liability in relation to employer securities in plans, including employee stock ownership plans, and the impact of new DOL guidance regarding directed trustee liability, and the impact of the PPA on fiduciary rules Changes in defined benefit funding considerations, particularly in light of the post-PPA guidance issued by the IRS and PBGC New 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