"Payroll Issues in Mergers and Acquisitions," American Payroll Association, Toledo Chapter 07.21.2016 Wyatt Holliday presented to the American Payroll Association, Toledo Chapter, on July 21, 2016. Discussion topics included: Inherited experience for Workers’ Compensation Overview of IRS guidance on qualifying as a successor employer for the purposes of W-2 reporting Acquired employees and health FSAs Click on the pdf link below for Wyatt's presentation. WJH.Payroll Issues in M&A.July 2016