Mergers and Acquisitions
- Identification and quantification of liabilities of executive and employee benefit programs and promises
- FAS 87, 88, 106, 109, 112
- SERPs, nonqualified deferred compensation, split dollar, death benefits, etc.
- Re-quantification of liabilities on a risk adjusted basis
- Exposure to multiemployer pension and welfare plans
- Withdrawal liability
- Glide path of plans
- Future contribution requirements
- Potential for change due to modifications of assumptions or methods
- Analysis of program assets and financial strategies
- Rabbi trusts, secular trusts, COLI, BOLI, VOLI
- Risk emanating from asset-liability mismatch
- Qualification/nondiscrimination issues—existing issues, as well as those arising from the transaction