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Results: 1-10 of 37

Canada and US pension and employee benefits: important differences

  • Norton Rose Fulbright Canada LLP
  • -
  • Canada, USA
  • -
  • August 8 2008

The Canadian and U.S. marketplaces share many similarities, which has led to the creation of vibrant, rapidly-growing cross-border companies

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

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • 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

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

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

Clarification on the protocol to Canada-US Income Tax Convention

  • Borden Ladner Gervais LLP
  • -
  • Canada, USA
  • -
  • September 9 2008

Readers will be aware that the September 21, 2007 protocol (the "Protocol") to the Canada-U.S. Income Tax Convention (the "Treaty") results in numerous changes to the Treaty

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

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

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