Tag archives: contractual agreements

Pension plan considerations in the M&A context

In any acquisition, whether for shares or assets, employee benefits and obligations must be taken into account. One of the potentially most onerous obligations includes the provision of pension benefits to employees – this makes it all the more important for companies contemplating acquisitions to consider potential employee pension plan implications. In a share purchase … Continue reading

Price adjustment clauses in contractual agreements

This article highlights the importance of price adjustment clauses in contractual agreements from a tax perspective. A price adjustment clause is often used in transactions if property is transferred between non-arm’s length taxpayers and the intention of the parties is for the transaction to occur at fair market value (FMV). If the transaction is later … Continue reading
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