Employee benefits present issues in mergers and acquisitions. The issue is generally what to do about the plans of the acquired entity. These should be analyzed as part of the due diligence of the transaction and how to address the plans should be negotiated and part of the structure of the deal to avoid misunderstanding or unexpected liability after closing. When an employer participates in a multiemployer plan sponsored by a union pursuant to a collective bargaining agreement the possibility of withdrawal liability also arises. Whether the client is the seller or the buyer, our attorneys can assist in the due diligence process and advise on the best solutions for dealing with these issues to provide for a smooth transaction.