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Working Group Report: Studying Benefit Continuity after Organizational Restructuring
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Jan. 19, 2001
Orig. pub. Nov. 14, 2000. Excerpt: The Working Group's assignment was to identify the challenges to benefit continuity confronting sponsoring organizations and their employees undergoing restructuring. This would be accomplished through a study of the ERISA and [Internal Revenue] Code provisions that are specifically aimed at such sponsor changes and those provisions, though not aimed at such activity, that have been cited as obstacles or impediments in maintaining continuity.
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