Topics in Compensation and Benefits for Transactional Attorneys

This course will examine option plans, 409A, 280G, and compensation arrangements of the type typically seen in emerging businesses and will discuss employee benefits/executive compensation matters to consider in corporate, finance, and mergers and acquisitions transactions.'

Topics will include:

• Background and employee benefits overview (types of transactions, impacts on employment, diligence, typical documents)
• General employee benefit plan issues in a M&A transaction (retirement plans, health and welfare plans, multi-employer plans)
• Executive compensation issues in a M&A transaction (Sections 409A and 280G of the Internal Revenue Code, change-in-control arrangement, equity treatment)

Questions? Please contact Wanda Carr.