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IRS simplifies rules for participants in Canadian plans or does it?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • October 23 2014

Under the US-Canada Income Tax Treaty, U.S. taxpayers who participate in Canadian registered retirement savings plans (RRSPs) and registered

How to maximize value out of your DC plan consider these (non-decumulation) strategies (part IV)

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • October 22 2014

In Part II and III of this series, we focused on how decumulation strategies can increase DC plan value. In this Part IV, our final instalment in

IRS simplifies procedures for electing tax deferral on Canadian retirement plan accrued income

  • Haynes and Boone LLP
  • -
  • Canada, USA
  • -
  • October 20 2014

The IRS recently issued Revenue Procedure 2014-55, which simplifies the reporting obligation and method to obtain the deferral of U.S. taxation on

Applications for leave to appeal dismissed - 16 October 2014

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • October 16 2014

On appeal from the judgment of the Court of Appeal for Ontario pronounced January 15, 2014. The applicant was a Crown employee and a member of the

DC decumulation strategies and plan administratorsponsor considerations (part III)

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • October 15 2014

In our last post in this series, we considered whether the development of decumulation strategies for defined contribution (DC) plans may be a matter

Decumulation increasing DC plan value and ensuring compliance with best practices (part II)

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • October 9 2014

In Part I of this series, we considered ways in which the "traditional" accumulation driven defined contribution (DC) plan design fails to maximize

The first step to maximizing DC plan value is to understand the problem (part I)

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • October 7 2014

These days when people who work in the pension industry talk about the various options available to develop an effective pension risk management

IRS simplifies reporting requirements related to interests in certain Canadian retirement plans

  • Steptoe & Johnson LLP
  • -
  • Canada, USA
  • -
  • October 7 2014

Today the IRS released Revenue Procedure 2014-55, which provides that eligible US citizens and residents with certain Canadian retirement plans will

Ottawa takes (another) swing at pension reform

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • October 2 2014

On Friday, September 19th, the Minister of Finance released proposed amendments to the general regulations under the Pension Benefits Standards Act

Pension innovation

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • September 30 2014

Pension reform is a hot button issue, with many Canadians aware of the challenges facing traditional pension plans today. Now is the time for both