Employee Benefits in Corporate Transactions (Negotiations)
Professors
Henry Eickelberg and
Nell Hennessy
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.
| Course No. |
Cr. |
Faculty |
Days/Times |
|
|
Spring
2010 Schedule |
LAWG-748-11
Updated 11/5/2009
(CRN #: 10121)
|
| 2 |
Eickelberg H /
Hennessy E |
|
|
T |
5:45
-7:45
|
|
|
S |
9:00
-4:00
|
|
|
S |
9:00
-4:00
|
|
TK & SR
|
| |
|
Prerequisite Courses:
Prerequisite: Tax Aspects of Employee Welfare Benefits (or the equivalent Health & Welfare Benefits Plans: Tax & ERISA Aspects). Recommended: ERISA: The Fiduciary Provisions; Retirement Plan Qualification Requirements; Retirement Plan Design and Taxation; ERISA: Plan Termination and Withdrawal Liability.
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Notes:
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. (This course will meet for seven Tuesdays in Spring 2010 and will consist of lectures on January 19, 26; February 2, 9, 23; and March 2, and 16 and negotiations sessions on two Saturdays 3/27 & 4/17.)
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