Employee Benefits in Mergers and Acquisitions

Philadelphia partner Mona Ghude and associate Robert Jensen published a chapter in the recently released fourth edition of ERISA: A Comprehensive Guide.  The chapter is entitled “Employee Benefits in Mergers and Acquisitions.”

The Fourth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code of 1986 (Code) dealing with employee benefits.

It also discusses and explains the multitude of regulations, rulings, and interpretations issued by the Department of the Treasury, the Internal Revenue Service, the Department of Labor, and the Pension Benefit Guaranty Corporation in explanation of ERISA; the Code provisions relating to the requirements for tax-qualified retirement plans; and the subsequent legislation amending or supplementing ERISA and such Code provisions.