Mergers, Acquisitions and Other Transactions: Employer Considerations
Know the steps to consider in the merger and acquisition process and the general steps to consider in payroll due diligence.
In the last decade there has been significant transaction activity, so much so, that most large to mid-size organizations have experienced, at minimum, a reorganization. Learn about the vital role that employment tax professionals play throughout the transaction timeline, and in particular, during due diligence, at the time of the event, and retroactively, through a lookback review. Gain an understanding of employment tax considerations in the due diligence process; wage base carryovers and how they can impact the bottom line; state unemployment insurance rate assignments and what can go wrong subsequent to a partial and total acquisition; the federal employment tax reporting mechanics connected to mergers and acquisitions; considerations in a lookback review and steps to consider in the process and the general steps to consider in a merger and acquisition work plan.
• You will be able to discuss how transactions such as mergers, acquisitions and restructuring impact the employment tax process.
• You will be able to explain the importance of employment tax in the due diligence process and the review steps that are part of an employment tax review.
• You will be able to review the federal employment reporting requirements that apply to statutory mergers under the alternate and standard procedure and the importance of Form 941-Schedule D.
• You will be able to identify the elements of a merger and acquisition employment tax work plan.