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The Association of Corporate Counsel (ACC) is the world's largest organization serving the professional and business interests of attorneys who practice in the legal departments of corporations, associations, nonprofits and other private-sector organizations around the globe.

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This checklist is intended to be a useful informative tool to help the buyer company identify potential issues and liabilities associated with the target company’s benefit plans so that those issues and liabilities can be effectively managed, minimized or eliminated. However, each acquisition is unique and will require an individualized assessment. This checklist is a starting point and guide in conducting such an assessment. 

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The information in any resource collected in this virtual library should not be construed as legal advice or legal opinion on specific facts and should not be considered representative of the views of its authors, its sponsors, and/or ACC. These resources are not intended as a definitive statement on the subject addressed. Rather, they are intended to serve as a tool providing practical advice and references for the busy in-house practitioner and other readers.
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