Virtual Event

401(k)ology: The Impact of Mergers and Acquisitions

Thursday, August 25, 2022

401(k) plans are directly impacted by M&A transactions of the entities that sponsor them.

What happens with the 401(k) plans depends on the type of M&A transaction and whether the plan is addressed before the deal closes, or not. 401(k) plans should be considered when the sponsor is entering into any M&A transaction but are oftentimes an afterthought to the deal.

This session of Newfront Retirement Services Office Hours covers the types of business transactions, plan considerations and how planning ahead will avoid compliance problems before, during and after the transaction.

Event details

Topics for Discussion

  • Transaction Basics: The difference between stock transactions, asset transactions, mergers, and spin-offs

  • Plan Considerations: Can separate plans be maintained, can one be terminated, must they be merged

  • Transition Period: Special grace period where plans can operate separately, at least for a while

  • Plan Documents: What employees are covered by each plan and when

  • Compliance Issues: Coordination of nondiscrimination testing and 5500 filings

  • Planning Ahead & Best Practices: How to avoid retirement plan chaos

Click here to view the presentation slides.


Joni L. Jennings, CPC, CPFA™

Chief Compliance Officer, Newfront Retirement Services, Inc.