An Education Forum for Pension Professionals

David A. Guadagnoli was the featured speaker at NIPA's education forum for pension professionals. Mr. Guadagnoli discussed common issues that arise with respect to retirement plans when plan sponsors are engaged in merger and acquisition (M&A) transactions. Topics covered included:

• Differences between stock and asset deals
• Distribution on plan termination issues arising with 401(k) plans
• The use of plan-to-plan transfers to avoid vesting and distribution issues
• Loan rollovers
• Controlled group considerations
• Problems that arise with respect to plan documents
• Nondiscrimination testing and Form 5500 filings