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购买方在开展尽职调查的过程中,必须全面了解售出方是否采用正式的书面文件或非正式的安排实施着遣散计划,尤其是针对高管层《美国雇员退休收入保障法》和《国内收入法》是美国最主要的两项关于雇员福利计划的联邦法令。了解这两项法律将帮助中国企业更为精准地在分析目标企业福利负债的同时,仔细核查各项福利方案的合法合规性。
During the due diligence process, the buyer must fully understand whether the seller has formally written documents or informal arrangements for the implementation of the de-listing plan, and in particular, the senior management “American Employees’ Retirement Income Security Act” and "Domestic Revenue Act is the United States the two main federal regulations on employee benefit plans. Understanding these two laws will help Chinese enterprises to more accurately analyze the target corporate welfare liabilities while carefully checking the compliance of various welfare schemes.