Excerpt: [Disclosure of pension liabilities is] of growing concern across Europe, which is experiencing both increased longevity and enhanced disclosure requirements. However, the particular issues are very much country-specific, and it is important to be aware of what particular issues may arise in any specified jurisdiction on an international M&A transaction. The purpose of this Commentary is to give a brief overview of the pension provision in a number of European jurisdictions and the issues to be alert to in a transaction involving pension plans in one or more of these jurisdictions.  MORE >>