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De-risking your U.S. pension: choices and challenges

Osler, Hoskin & Harcourt LLP
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Canada, USA
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December 11 2012

Defined benefit plan sponsors have become very focused on ways to control their asset volatility and to remove pension liabilities from their balance sheets

Employee stock plans 2012: year-end international reporting requirements

Jones Day
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Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
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December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

More 401(k) plan fee disclosures: what to do by August 30

Osler, Hoskin & Harcourt LLP
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Canada, USA
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August 13 2012

For many years, critics of the current 401(k) fee system have claimed that high fees were hidden and not clearly disclosed by vendors

US Supreme Court’s decision on Obamacare could impact shared spending in Canada

Dentons
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Canada, USA
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June 28 2012

On June 28, 2012, the Supreme Court of the United States upheld the Constitutionality of the Patient Protection and Affordable Care Act, being health care legislation commonly referred to as “Obamacare”

Have you assumed pension termination liability? Long arm of the U.S. PBGC reaches non-U.S. parent

Osler, Hoskin & Harcourt LLP
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Canada, USA
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April 20 2012

One of the most difficult rules for our non-U.S. based clients to accept is controlled group liability for plan termination under Title IV of the Employee Retirement Income Security Act of 1974, as amended (ERISA

Canadian equity compensation 101

Osler, Hoskin & Harcourt LLP
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Canada, USA
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March 14 2012

As US multinational companies (and their related cross-border activities) continue to grow and expand, US lawyers and human resources professionals may be asked to consider issues related to equity compensation for their Canadian-based employees more and more

Checkmate: Third Circuit holds automatic stay bars participation in U.K. pension proceedings

Bracewell & Giuliani LLP
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Canada, United Kingdom, USA
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January 19 2012

A recent decision by the Third Circuit in the Nortel Group bankruptcy reinforces the worldwide reach of the automatic stay and the narrow scope of the police power exception under section 362(b)(4) of the Bankruptcy Code

New technical interpretation issued by Canada Revenue Agency on stock options will spark debate

Fox Rothschild LLP
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Canada, USA
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November 8 2011

A recent technical interpretation issued by the Canada Revenue Agency, Technical Interpretation 2011-0393411E5, provides that under Article XV of the Canada-U.S. Income Tax Convention, that after 2008, when a U.S. resident employee of a Canadian resident corporation acquires shares of the corporation on the exercise of employee stock options, the Canada Revenue Agency (CRA) would disallow that the income from the taxable amount would qualify for exemption from Canadian income tax under the Canada-U.S. Tax Treaty, even if the employer was not present in Canada for more than 183 days

Short term reprieve delays fee disclosure, but don't put compliance on the back burner

Osler, Hoskin & Harcourt LLP
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Canada, USA
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July 15 2011

The issue of whether plan fees are too high, which I write about regularly, will not go away

Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.

Gowling Lafleur Henderson LLP
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Canada, USA
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May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature

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Search results

De-risking your U.S. pension: choices and challenges

Employee stock plans 2012: year-end international reporting requirements

More 401(k) plan fee disclosures: what to do by August 30

US Supreme Court’s decision on Obamacare could impact shared spending in Canada

Have you assumed pension termination liability? Long arm of the U.S. PBGC reaches non-U.S. parent

Canadian equity compensation 101

Checkmate: Third Circuit holds automatic stay bars participation in U.K. pension proceedings

New technical interpretation issued by Canada Revenue Agency on stock options will spark debate

Short term reprieve delays fee disclosure, but don't put compliance on the back burner

Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.

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