Gabriel Marinaro and John Thompson will speak on a panel discussing employee benefits and compensation issues unique to M&A of distressed companies at the 2023 Midyear Tax Meeting presented by the American Bar Association’s Section of Taxation. The panel will focus on benefits and compensation issues in the context of distressed company M&A, including 363 asset sales. The panel will also discuss issues surrounding COBRA and terminating health plans, retention bonus and incentive arrangements for management, retirement plan termination considerations, potential participant claims, and other issues that arise in sales.