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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

CRA confirms views on LTD payments to US resident

  • Thorsteinssons LLP
  • -
  • Canada, USA
  • -
  • November 3 2014

In 2014-0531441E5, the CRA confirmed that payments to a US resident under an unfunded long-term disability (LTD) plan by a Canadian employer would be

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

US pension and endowment funds

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada, USA
  • -
  • March 26 2010

Canada is an appealing investment destination for US pension and endowment funds

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

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

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

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

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

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