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 18

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

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • 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

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

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

U.S. employee benefit plans must comply with Supreme Court’s DOMA decision: what to do now and what is still undecided

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • July 8 2013

When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man

The ABC’s of target benefit plans part II

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 17 2014

This is my second blog post in a series regarding target benefit plans (TBPs) (for Part I, which provides a general overview of TBPs, see my March 10

DOMA's demise has broad impact on U.S. benefit plans: prepare for new claims and practices

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • June 27 2013

When you heard about the invalidation of the part of the Defense of Marriage Act (DOMA) that defined marriage as between a man and a woman by the

U.S. pension funding relief passes at last, but imposes back-door executive compensation limits

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • July 12 2010

The Pension Protection Act of 2006 required faster funding of defined benefit plans, generally funding shortfalls over 7 years

The myth of the "hands off" prototype plan

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 10 2010

True or false?

Why are corporate formalities important?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 5 2010

Many compensation and pension actions require the approval of a company's board of directors, or a committee of the board, and for good reason

Don't rely on SPD disclaimers: the US Supreme Court to rule on remedies for deficient employee communications

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • December 3 2010

Readers of our Canadian posts know that allegedly deficient participant communications have generated lawsuits in Canada