Description: A company considering the acquisition of, or merger with, another company or the divestiture of an operation may find that issues related to employee benefit programs have a profound effect on the viability ofthe transaction. This paper lists literature for the actuary to broaden his/her knowledge on the subject: both on mergers and acquisitions and on handling of employee benefits.

Description: This literature guide provides a grounding in tax-sheltered annuities 'TSAs' and pertinent regulations. TSAs are only available to tax-exempt organizations.