“This program will cover the tax rules and risks relating to golden parachutes and deferred compensation (notably Code Section 409A), as well as ERISA rules relating to underfunded pension plans and withdrawal liability from union plans. The discussion will also address risks from self-insured medical plans, COBRA nuances, and special issues associated with stock options, other stock awards, retention pay, and severance programs. Through this survey of transaction-related ERISA and executive compensation considerations, program attendees will be better able to recognize material risks and to perform better-informed diligence.