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Results: 1-10 of 33

Oversight or fiduciary managers

  • McCarthy Tétrault LLP
  • -
  • Canada, USA
  • -
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most

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

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

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, USA
  • -
  • 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

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

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

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

Your 401(k) plan and the shape of the earth

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 4 2014

I used to work with a very smart lawyer who said that he could give a legal opinion that the world was flat if his qualifying language was not limited

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

  • Dentons
  • -
  • Canada, USA
  • -
  • 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”

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

Canadian equity compensation 101

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