SECURE 2.0: M&A Retirement Plan Considerations | Practical Law

SECURE 2.0: M&A Retirement Plan Considerations | Practical Law

A Practice Note providing an overview of merger and acquisition (M&A) considerations for provisions in the SECURE 2.0 Act of 2022 (SECURE 2.0). This Note provides an overview of SECURE 2.0 provisions affecting M&A and how staggered effective dates require careful planning and execution to ensure compliance, minimize employee disruption, and anticipate cost increases for M&A transactions.

SECURE 2.0: M&A Retirement Plan Considerations

Practical Law Practice Note w-040-9611 (Approx. 8 pages)

SECURE 2.0: M&A Retirement Plan Considerations

by Linda Harlow and Scott Behrens, Lockton Companies, with Practical Law Employee Benefits & Executive Compensation
Maintained • USA (National/Federal)
A Practice Note providing an overview of merger and acquisition (M&A) considerations for provisions in the SECURE 2.0 Act of 2022 (SECURE 2.0). This Note provides an overview of SECURE 2.0 provisions affecting M&A and how staggered effective dates require careful planning and execution to ensure compliance, minimize employee disruption, and anticipate cost increases for M&A transactions.