We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 23

The ambushed fiduciary: does authority over a corporate account cross the line?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • September 16 2014

Corporate officers can wear two hats under ERISA: the corporate officer hat or the ERISA fiduciary hat. Actions taken wearing the corporate officer

The reckless fiduciary: when are imprudent U.S. fiduciaries liable for plan losses?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • August 13 2014

"A pure heart and an empty head are not enough." This is a quote from an early case defining the scope of ERISA fiduciary liability. However, ERISA

The mistaken fiduciary: can you correct overpayments to U.S. retirees?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • July 7 2014

Even the best run pension plans occasionally pay retirees the wrong amount due to errors in employee classification, or calculating participant

The inadvertent fiduciary: Mass Mutual crosses the line

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • June 16 2014

Plan fiduciaries are held to the highest performance standards and can be personally liable for breaches of fiduciary responsibility. Because of this

The Teflon Fiduciary: could your U.S. adviser avoid responsibility for bad advice?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • April 3 2014

Ronald Reagan was referred to years ago as "the Teflon President" because voters never seemed to hold him responsible for his administration's

PBGC finds deep pocket in Japan: U.S. court finds parent liable for termination underfunding

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • October 24 2013

As the U.S. Pension Benefit Guaranty Corporation (PBGC) faces increasing strain on the pension insurance program it runs, it has become more

Another participant challenge to defined benefit plan investments: could your plan defend its investment program?

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • October 7 2013

The focus of U.S. litigation challenging plan investments has been 401(k) plans, but that may be changing. Defined benefit plan sponsors may have

Can a class of participants challenge 401(k) plan investments? An appeals court says “yes”

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • September 3 2013

One participant's investment losses don't generate recoveries or legal fees sufficient to interest many plaintiffs' lawyers in filing suit, so often

Canadian (and U.S.) investment funds face new risk of pension liability what’s keeping fund sponsors up at night

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • August 13 2013

A recent U.S. court case has significant implications for private equity (PE) funds that make investments in U.S. portfolio companies, and by

Verizon de-risking challenge dismissed maybe not ended

  • Osler Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • July 2 2013

U.S. defined benefit plan sponsors have been eager to explore de-risking options to control asset volatility and remove pension liabilities from