2026-11063NoticeWallet

Abiomed Seeks CVR Exemption for Retirement Plan

Published Date: 6/3/2026

Notice

Summary

The Abiomed Retirement Savings Plan in Danvers, MA, wants permission to hold special financial rights called contingent value rights (CVRs) and get payments from them. Without this okay, these moves would break some important retirement rules. If approved, the exemption starts retroactively from November 15, 2022, and folks have until July 20, 2026, to share their thoughts or ask for a hearing.

Analyzed Economic Effects

5 provisions identified: 4 benefits, 1 costs, 0 mixed.

Exemption lets Plan keep CVRs

If you are a participant in the Abiomed Retirement Savings Plan, the Department is proposing an exemption that would allow the Plan to acquire and hold contingent value rights (CVRs) and to receive payments in connection with them, effective November 15, 2022. If granted, the Plan would receive the same consideration for CVRs as other Abiomed shareholders.

CVRs can pay up to $35/share

The contingent value rights (CVRs) entitle each holder to contingent cash payments totaling up to $35.00 per share of Abiomed common stock in the aggregate, paid without interest and less any required withholding taxes, upon the achievement of specified milestones.

Who got cash and CVRs, invested proceeds

In the tender process, 43 Plan participants tendered 7,289.356 shares and received $4,896,218.55 in cash and 7,289.356 CVRs (cash credited December 28, 2022; CVRs received December 29, 2022). Separately, 263 non-tendering participants received $23,549,664.73 in cash and 35,060.022 CVRs (cash credited December 29, 2022) with the cash invested in the BlackRock LifePath Index Class S Fund based on participant date of birth.

Audit requirement and loss of relief if unpaid

If Johnson & Johnson or Abiomed provides notice that CVR milestones were not met or fails to pay amounts due, J&J/Abiomed will cause an independent CPA audit (at J&J's cost) to verify whether milestones were met; if a publicly available audit determines an amount is due and J&J fails to pay, the relief under the exemption will cease as of the date the payment was due.

No fees or commissions charged

The Plan did not pay, and participants will not pay, any fees or commissions in connection with the acquisition or holding of the CVRs or with the receipt of payments from the CVRs.

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Key Dates

Effective Date
Published Date
11/15/2022
6/3/2026

Department and Agencies

Department
Independent Agency
Agency
Labor Department
Employee Benefits Security Administration
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