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 42

Requiem for ERISA class actions

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 3 2014

Twenty years from now there will be no more Employee Retirement Income Security Act ("ERISA") class actions. The law, like the rest of life, is not

A sea change for ERISA litigation

  • Baker & McKenzie
  • -
  • USA
  • -
  • December 4 2013

Twenty years from now there may no longer be Employee Retirement Income Security Act (“ERISA”) class actions. While this may sound far-fetched, the

Expansion of employee share plan exemption under the EU Prospectus Directive further delayed to 2015

  • Baker & McKenzie
  • -
  • European Union, USA
  • -
  • October 3 2013

The European Commission (the “Commission”) will not make a final determination on the equivalency of non-EU regulated exchanges for purposes of

New IRS guidance sheds light on the impact of same-sex marriage decision on employee benefits

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 16 2013

Following the United States Supreme Court decision in United States v. Windsor, the Internal Revenue Service (IRS) has issued guidance on how that

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

U.S. Supreme Court decisions affecting employee benefits offered to same-sex married couples

  • Baker & McKenzie
  • -
  • USA
  • -
  • June 26 2013

On June 26, 2013, the United States Supreme Court issued two opinions on cases dealing with same-sex marriage. In United States v. Windsor, the

Transit benefits - January 31 deadline

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 22 2013

The American Taxpayer Relief Act of 2012, which was signed into law on January 2, 2013, retroactively raised the limit on pre-tax transit benefits

UK pension schemes will be protected from FATCA

  • Baker & McKenzie
  • -
  • United Kingdom, USA
  • -
  • November 12 2012

HMRC has published a consultation paper on the implementation of the UK-US FATCA Agreement (the "Agreement") which was signed on September 12, 2012

Last chance to fix Code Section 409A problems with release provisions

  • Baker & McKenzie
  • -
  • USA
  • -
  • October 31 2012

2012 is the last chance to take advantage of an IRS correction program generally allowing penalty-free correction of Code Section 409A problems caused by conditioning the payment of deferred compensation on receipt of a release of claims

ERISA quarterly

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 13 2012

The 200-page U.S. Supreme Court decision in National Federation of Independent Business v. Sebelius upholding the constitutionality of the Patient Protection and Affordable Care Act, has something for everyone