Long Arm of ERISA Tags Non-US Parent Company With Pension Liabilities of Its US Subsidiary

A non-United States entity seeking to acquire a United States entity should be aware that the acquisition may expose the non-US entity to any pension plan termination and withdrawal liabilities of the US target entity in perhaps unexpected ways.



http://www.jdsupra.com/legalnews/long-arm-of-erisa-tags-non-us-parent-com-95001/