Curriculum Guide · Courses
Employee Benefits in Corporate Transactions (Lecture)
LL.M Course 748 | 1 credit hours
Corporate transactions involve the full range of employee benefits provided to the seller's workers, often in circumstances for which there is no clear legal guidance. Often benefits issues influence the price paid in the transaction. This advanced seminar applies employee benefits fundamentals learned in earlier courses to sales of businesses, bankruptcy, and other corporate transactions. Both legal and accounting treatment of employee benefit liabilities will be addressed.
Prerequisite: Introduction to Employee Benefits or Health & Welfare Benefit Plans: Tax & ERISA Aspects Introduction to Employee Benefits or Health & Welfare Benefits Plans: Tax & ERISA Aspects (or the equivalent Tax Aspects of Employee Welfare Benefits). Recommended: ERISA: The Fiduciary Provisions; Retirement Plan Design and Taxation; ERISA: Plan Termination and Withdrawal Liability
This course will meet on the following days during the Spring 2015 semester: 1/15, 1/22, 1/29, 2/5, 2/12, 2/19, and 2/26. The take-home exam in this course may be administered mid-semester and the specific exam date will be provided by the professor after the add/drop period.