Scott A. Brown and Lawrence M. F. Spaccasi presented “The Role of Compensation in M&A Transactions” at the Massachusetts Bankers Association 2022 Annual Compensation Conference in Framingham, Massachusetts. Noting how compensation and employee benefit-related matters can impact pricing, deal timing and employee retention, this session focused on how compensation matters affect transactions and what should be done in advance to avoid common pitfalls and planning errors. The session also included discussion of how the structure of compensation arrangements can impact the attractiveness of a seller and the flexibility and creativeness that a buyer can employ to minimize adverse personal and corporate tax consequences and possible delays. This session also provided practical guidance and pre-planning measures that should be taken in advance of any transaction.