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 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

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 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

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

Latest Developments for Equity Compensation Plans

  • Baker & McKenzie
  • -
  • Australia, Belgium, Canada, France, Greece, Ireland, Italy, Japan, Philippines, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam
  • -
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

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

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

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

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

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