EBP2009. Don't Take A Gamble When Dealing with Major Plan Changes (Mergers, Spinoffs, Terminations)

Differentiate and understand the GAAP treatment, impact to financial reporting and related nuances for:


Mergers
Terminations
Trustee and recordkeeper changes and
Spinoffs

Learning Objectives:

• Identify the GAAP and tax treatment for mergers, terminations and spinoffs
• Define the impact to financial reporting for mergers, terminations and spinoffs
• Identify audit procedures relating to mergers, terminations and spinoffs
• Recall considerations for changes in trustees and recordkeepers