Buying a business can mean buying a pension planConsidering pension issues during the purchase or sale of a business can limit liability and save money.By Mark Rowbotham12/04/2000|CHRR, Guide to Pensions & Benefits|Last Updated: 03/15/2001 In the purchase or sale of a business, often the proper treatment of pension plans is overlooked. This may be short-sighted. In some cases, the assets and liabilities of a pension plan are as large or larger than the corporate assets that are the subject of a sale transaction. Regardless of the pension plan’s size, consideration should be given to the mixture of tax, pension, labour and employment law issues that a plan brings to the table. There is a potential for liability to both vendors and purchasers if such complexities are not carefully weighed during a sale transaction. This should be reason enough for everyone to ensure that pension issues are carefully considered.Transactions generally fall into two main categories — either a sale of shares, or a sale of assets. This article will focus only on registered pension plans, as opposed to other forms of retirement or other benefit plans.SHARE PURCHASE To Read the Full Story, Subscribe or Sign In Remember Me Forgot Password If you are a current Subscriber, please click here to set-up or update your login information.