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Recent employee benefit developments

  • Thompson Coburn LLP
  • -
  • USA
  • -
  • October 28 2014

On September 18, 2014, the Internal Revenue Service issued Notice 2014-55, which establishes two new change in status events for cafeteria plans. The

Deductibility of stock option related costs denied by Brussels Court of Appeals

  • Baker & McKenzie
  • -
  • Belgium
  • -
  • October 25 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court holding that stock option costs charged by a foreign

Superannuation alert - 23.10.14

  • Lander & Rogers
  • -
  • Australia
  • -
  • October 23 2014

On 13 October, the Australian Tax Office (ATO) updated the webpage Changes to superannuation excess contribution cap notifying super funds that they

Applications for leave to appeal dismissed - 16 October 2014

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • October 16 2014

On appeal from the judgment of the Court of Appeal for Ontario pronounced January 15, 2014. The applicant was a Crown employee and a member of the

Inside M&A - Fall 2014

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 14 2014

Buyers can acquire unintended and potentially very damaging liabilities together with target business or assets. Analyzing the financial situation of

Inherited IRAs are not protected

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 10 2014

The U.S. Supreme Court recently held in the case of Clark v. Rameker that inherited IRAs are not exempt from such IRA beneficiary’s creditors because

Compromise agreements: hoping for a brucie bonus!

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 6 2014

I believe the taxpayer was in fact called Graeme but nonetheless he was certainly trying his luck! In the recent UK case of Forsythe v HMRC the

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Protect your estate from beneficiary bankruptcy: lessons from Clark v. Rameker

  • Ryley Carlock & Applewhite
  • -
  • USA
  • -
  • September 16 2014

In the preparation of a comprehensive estate plan for a client, an attorney must consider the size of the estate, the manner in which assets are

Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and