Look Before You Leap: Retirement Plan Due Diligence in M&A

Look Before You Leap: Retirement Plan Due Diligence in M&A

M&A is already incredibly complex whether it involves your company or one of your vendors, like your retirement plan provider. Losing sight of any detail can set a trap that springs even after the transaction has closed. Before you make any commitments, take a closer look into the hidden corners where complications could lie.

Company-sponsored retirement plans come with a number of fiduciary obligations and difficult choices. In this video, Doug Dahl and David Thornton of Bass, Berry & Sims walk through the fiduciary duties, legal considerations and best practices you should consider when your company’s  retirement plan recordkeeper is bought or sold, or when your company is the subject of M&A activity. They also share some important news and updates from the industry.

The event recorded here was sponsored by the Trust & Investment Services team at Pinnacle Financial Partners.

Doug Dahl provides technical knowledge and advice to companies on a wide range of federal tax and ERISA matters regarding employee benefits, including qualified retirement plans, executive compensation arrangements and health and welfare plans.

David Thornton helps employers deliver retirement, health and welfare benefits to their associates. He has deep experience in ESOP transactions, including the significant fiduciary duty considerations and tax code requirements.


John Ehmig is a trust advisor for Pinnacle Financial Partners. He is based at the firm’s office on North Main Street in High Point, NC, and can be reached by phone at 336-313-6931 or email at John.Ehmig@pnfp.com.

The information provided herein does not, and is not intended to, constitute tax, legal or accounting advice. Instead, this material has been prepared for informational purposes only. Information contained herein is subject to change and may not constitute the most up-to-date information. It is recommended that you contact your own tax, legal and accounting advisors before engaging in any transaction. All liability with respect to actions taken or not taken bused on the contents hereof are hereby expressly disclaimed. The content herein is provided “as is,” no representations are made that the content is error-free.

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