Mergers and Acquisitions

Decisions regarding benefit plans are a key factor in any corporate transaction. We assist clients with the benefit plan due diligence involved in mergers and acquisitions, and provide advice with regard to employee transitions. This includes analysis of benefit plan options, including particularly plan terminations, mergers and spin-offs, and redesign of plans as appropriate for expanding or shrinking workforces.

"Over the years, Gary has been a trusted advisor; knowledgeable and supportive, timely and efficient. He has helped us countless times with his guidance and insight. In today's environment, where it can be rare to have a professional relationship endure, DDI has been privileged to have a solid, lasting and beneficial relationship."

- Dave Thomas, CEBS, Manager, Benefits, Development Dimensions International, Inc. (DDI)


"[Gary] helped me navigate the complexity of the regulations and made a daunting project [merger of existing 401(k) plans] much more manageable, one that ended up being well received and successful. [Gary] has the unique ability of providing useful and reliable guidance on issues that can be very technical in nature, all while keeping it in terms that a non-legal professional can understand."

-Jamie O'Neill, Manager, Compensation, HR Systems and Retirement, LB Foster


" Gary is prompt with his response in anything that I have asked him. Very knowledgeable in answering any questions I have and explains them well. I would recommend his services to anyone."

-Mary Alice Grusch, Pension Coordinator, Pittsburgh Post-Gazette


"Gary's expertise, combined with his sense of urgency in responding to our issues and concerns, has provided the foundation for a relationship that has continued for over 15 years. His competence and ability to communicate at all levels have allowed him to successfully lead our company through some very complex decisions with regard to our retirement plan program."

-Donna Cree, Benefits Manager, Ward Transport & Logistics Corp


"ESB Bank has entrusted Houston Harbaugh, and specifically Gary Gunnett, to handle legal aspects of our employee benefits plans since 1995. We have been extremely pleased with Gary's knowledge of employee benefit laws and regulations and, more importantly, how to best insure that our plans are in compliance.

Gary is quick to respond to inquiries, address pertinent issues, takes a proactive stance on keeping me current with plan issues and deadlines, and does so at a competitive price. He has an excellent working relationship with our ESOP record keeper, which has proven to be a valuable plus."

-John T. Studna, Senior Vice President - Human Resources, ESB Bank


"As we celebrate our 50th year in business, we are happy to acknowledge both Gary and his firm as being extremely instrumental to our success. We have worked with Houston Harbaugh since 1975 and with Gary since 1990. Gary is a learned, competent and highly-responsive advisor and trusted friend to me and our group of companies."

-Mark S. Lock, President, Chartiers Enterprises, Inc., parent company of Atlas Industries et al.