Actuarial Topics in Retirement Plan Acquisitions

New York partner Chris Kong presented at the 2016 Enrolled Actuaries Meeting April 10-13. Chris presentation was titled, “Actuarial Topics in Retirement Plan Acquisitions” and addressed key issues for retirement benefits in M&A transactions.

Presentation topics included nondiscrimination testing, changes in plan sponsor, business combinations without plan movement, PBGC and early warning programs and obligations, unpredictable contingent event benefits, benefit harmonization and plan re-design, strategic plan mergers, accounting issues and negotiation strategies. Chris presented with Rich Martin of Principal Financial Group, James Stewart of Xerox HR Services, and James Verlautz of Mercer.