Curriculum Guide · Courses

Professor Henry Eickelberg

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.

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. Required simulation negotiation exercises will meet on two Saturdays for several hours. 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. JD students who have questions about the course and whether or not it is appropriate for them should email Professor Eickelberg at hce3@law.georgetown.edu.