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This practice note discusses key legal and regulatory issues, questions to ask, and documents to review in due diligence for drug company transactions. Read now » Related Content Alternative...
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Plan sponsors have many decisions to make in designing exit programs and should be aware of the consequences of their choices. Considerations include whether to offer a voluntary or involuntary plan, whether to seek coverage under ERISA for such a plan, and, if so, whether it should be a welfare plan or a pension plan. A group layoff can occur all at the same time or it can be staggered, as long as all the terminations are part of the same decision-making process. Either way, the requirements apply to all such terminations. And then, don’t forget that, with executives particularly, there may be Section 409A considerations.
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