This M&A presentation will provide an overview of the employer’s employment tax compliance reporting responsibilities as well as rights to beneficial tax treatment associated with a merger, acquisition, consolidation or other “change of legal entity” event. We will review key current federal/state legislation for this unique and often-missed area, including SUTA Dumping Prevention, UI Integrity Rules, and Questionable Employment Tax Practices (QETP).
The webcast will include basics of employment tax reporting for M&A issues such as change of control, successor determination, treatment of taxable wages, and transfer of experience. We will also discuss practical application of best employment tax practices in the context of M&A, including timing, which information to obtain, and use of retrospective review. Examples will include techniques used by leading employers to handle this area.