Employee benefits and executive compensation issues can significantly impact the structure and purchase price of a corporate transaction. The purchaser's potential liability and the way in which benefit and compensation arrangements can be addressed in the transaction differ depending on whether the transaction is a stock transaction (for example, a stock sale, tender offer, or merger) or an asset sale. The impact of the transaction on employee benefit plans also varies depending on whether the entity being acquired is the sponsor of the applicable plans or if another entity in the controlled group sponsors the plans.

Employee benefits and executive compensation attorneys are typically involved in each aspect of a corporate transaction, including:

This Employee Benefits and Executive Compensation in Mergers and Acquisitions Toolkit provides continuously maintained resources designed to help practitioners understand and address issues arising throughout the transaction process, from the due diligence phase through the implementation of post-closing arrangements.