Curriculum Guide · Courses
Employee Benefits in Corporate Transactions (Negotiations)
LL.M Course 748 | 2 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 Benefits Plans: Tax & ERISA Aspects (or the equivalent Tax Aspects of Employee Welfare Benefits). Recommended: ERISA: The Fiduciary Provisions; Retirement Plan Qualification Requirements; 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. This course will also meet for two Saturday negotiation sessions on 3/21 and 4/11. On two Saturdays, one-half of the class will be assigned to negotiate from 9:00 - 12:00 am; the other one-half of the class will be assigned to negotiate from 1:00 - 4:00 pm. Students should not sign up to take this class if they cannot meet at all these days and times as these class sessions are mandatory. A take home exam will be given midway through the semester. In the second half of the course, students will negotiate the benefits aspects of an M & A Transaction. 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.