Pension due diligence

We help organisations understand and manage the pension implications of transactions and provide independent, commercially focused due diligence support.

Challenges

Where Deloitte can help

Identification of any plan design issues

Cash funding requirements

Accounting implications

Assessment of liabilities acquired and associated risks

Carve-out implications

Deloitte solutions

How Deloitte can help

We help organisations understand and manage the pensions implications of transactions and provide independent, commercially focused due diligence support:
  • Full report of the financial and actuarial implications of the transaction
  • Analysis of the cash funding requirements over the next years
  • Contract negotiations in respect of placing a value on the liabilities acquired
  • Harmonisation of future benefits and advice on other post-transaction issues
  • Overview of constraints regarding modification of pension plans and funding requirements
  • Report on the international and local accounting implications of the transaction