M&A in Qualified Plans - Practical Planning to Avoid Pitfalls
Brooke Cozort, JD, CPC
ERISA Attorney
Harlowe & Falk
&
Adrienne Robertson
Head of Regulatory and Fiduciary Services
Transamerica
Wednesday, January 31, 2024
10:00 AM to 11:40 AM PST (100 minutes)
Pricing
Early Bird (through Jan. 24): $65 for members / $90 for non-members
Regular: $90 for members / $115 for non-members
Continuing Education Credits Available!
Presentation Description
Brooke Cozort, ERISA Attorney for Harlowe & Falk, and Adrienne Robertson, Head of Regulatory and Fiduciary Services for Transamerica, will share the necessary preplanning and potential pitfalls for qualified plans during mergers and acquisitions. The speakers will take a deep dive into the differences between stock and asset transactions as they impact qualified plans, discuss the pros and cons of a plan termination versus a plan merger, when to continue to maintain an acquired plan, and consider the key points to understanding the critical timing of certain actions prior to any transaction.
Learning Objectives
- Identify the difference between stock and asset transactions and how each impact retirement plans
- Determine when and how distributions must be taken
- Understand the “coverage transition period”
- Be aware of best practices to avoid undesirable consequences and liabilities
Presenters
Brooke Cozort
Brooke is an ERISA Attorney with over 20 years of experience working with qualified and nonqualified plan matters. Prior to joining Harlowe & Falk, Brooke was in-house ERISA counsel for Definiti, a nationwide third-party administration (TPA) firm, serving over 5,000 clients. Prior to starting her law career, Brooke was a partner and Vice President of Pension Services at Retirement Planning Services, Inc. (a TPA firm located in Denver, CO); her roles there included retirement plan design, ERISA consultant, and vendor and relationship management with recordkeepers, investment advisors, auditors, and actuaries. Brooke provides clients with guidance on plan design considerations, operational compliance, fiduciary responsibilities, legislative and regulatory changes, and industry trends.
Adrienne Robertson
Adrienne has more than 35 years of experience in ERISA and employee benefits plans industry.
Adrienne is Head of Regulatory and Fiduciary Services for Transamerica’s retirement services business, and is based in their Denver office. Adrienne has more than 35 years of experience in the retirement services industry.
Her expertise is in ERISA and employee benefits plans, including fiduciary concerns; operational compliance; plan design strategy; merger, acquisition and controlled group issues; and recordkeeping and administrative considerations.
Adrienne has previously worked at Alvarez & Marsal in their Denver-based benefits consulting group, and as an attorney at Sherman & Howard LLC in Denver, and at Drinker Biddle & Reath LLP (now Faegre Drinker) in Philadelphia. Prior to that, she was in-house counsel at the Vanguard Group.
Her ASPPA certifications include the Certified Pension Consultant and Qualified Pension Administrator.
Adrienne is the author of the 2024 edition of the 401(k) Answer Book and is a contributing author to 401(k) Advisor. She is a SPARK Institute Advisory Board member, has served on ASPPA’s Education and Examination Committee, and is currently a member of ASPPA’s Government Affairs Committee. She has also conducted numerous presentations for clients, advisors, and industry groups. Adrienne holds a Juris Doctor degree from the Widener University School of Law, and a Bachelor of Science from Rensselaer Polytechnic Institute.
Continuing Education
- 2 hours CE for AIF (pending)
- 2 hours CE for CEBS
- 2 hours CE for CFP (pending)
- 2 hours CE for ERPA
- 2 hours CE for JBEA
- 2 hours CE for ASPPA
- 2 hours CPE for NIPA
- 2 hours CE for CRPS
- 2 hours CEP for California CPAs
- 1.5 hours of California MCLE
A Special Thank You to Our Sponsor
Sincerely,
Bridget Davidson
Webinar Coordinator | Western Pension & Benefits Council
(503) 866-6384 Mobile
PO Box 2023 | Gresham, OR 97030
webinars@westernpension.org | www.westernpension.org
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