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two cliffs with faces on them and arrows merging at their top Let’s take a look at the path to fully terminate a pension plan in a M&A transaction and the timing considerations for going down this road. (Photo: Shutterstock)

M&A transactions that involve defined benefit pension plans can be tricky. First, due diligence and pricing the risk associated with the plan can be difficult. Second, managing the plan after the transaction can be complicated.


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