Interested in training for your team? Click here to learn more

401(k) Plan Issues in Stock Purchase M&A Transactions: Plan Termination, Plan Merger, and Other Alternatives

Recording of a 90-minute premium CLE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, October 17, 2023

Recorded event now available

or call 1-800-926-7926

This CLE webinar will provide perspectives and experiences to help counsel navigate through 401(k) plan issues in stock purchase M&A transactions that materially affect the transaction. The panel will discuss key considerations for plan termination and plan merger, avoiding unexpected liability, the complicated rules that apply to the transition of benefits and proficiently implementing the transition.


The treatment of a 401(k) plan is typically one of the most critical components of any stock purchase merger and acquisition transaction. Counsel must identify potential liabilities when terminating or transitioning 401(k) plans, avoid unanticipated liabilities, and grasp how 401(k) plan liabilities will impact the transaction.

The panel will cover, among other noteworthy topics, the treatment of 401(k) plans and key factors in choosing termination or merger in an M&A transaction. Such plans often carry significant liabilities that may impact the buyer's balance sheet. Alternatively, buyers may prefer a plan merger for a period following closing and later merge that plan into the buyer's plan.

A termination or merger of a 401(k) plan can have a significant impact on M&A transactions and counsel must understand complex rules and implement strategies to identify and minimize potential liability.

Listen as our experienced panel provides best practices for avoiding significant M&A liabilities regarding benefits subject to ERISA. The panel will provide a deep dive into plan termination and plan merger, as well as complex rules that apply to the transition of benefits.



  1. 401(k) plan issues in M&A transactions
  2. Plan termination
  3. Plan merger
  4. Best practices to avoid unanticipated liabilities


The panel will review these and other challenging issues:

  • What are the potential liabilities when transitioning 401(k) plans?
  • What are best practices to avoid unanticipated liabilities?
  • How will 401(k) plan liabilities impact the transaction?
  • Key considerations for plan termination and plan merger


Fay, Bradley
Bradley C. Fay

Seward & Kissel

Mr. Fay routinely counsels clients regarding the investment of plan assets and related issues including ERISA fiduciary...  |  Read More

Lamarre, Colleen
Colleen E. Lamarre

Pillsbury Winthrop Shaw Pittman

Ms. Lamarre concentrates her practice on employee benefits (ERISA) and executive compensation matters. She advises...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video