ABSTRACT
Detailed due diligence will be required if the purchaser is acquiring the pension scheme(s) as part of the transaction. Purchasers will not want to have to make large, one-off contributions to the scheme(s). The objectives of pensions due diligence depend on the nature of the transaction. There are three different types of transaction to consider:
Purchase of an entire company.
Purchase of a company which is part of a larger group and participates in a group pension scheme.
Purchase of assets.
