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Top Ten Retirement Plan Issues in Mergers and Acquisitions
Practical Law, via Association of Corporate Counsel [ACC] 
July 30, 2014
"[1] Controlled group liability ... [2] Multiemployer plan withdrawal liability ... [3] Single-employer defined benefit plan liabilities ... [4] Partial terminations ... [5] ERISA reportable events ... [6] Plan qualification defects ... [7] ERISA fiduciary issues ... [8] Plan loans ... [9] Designing post-acquisition plans ... [10] Providing required notifications and notices to employees and government agencies."
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