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 412

A round-up of pensions developments: March 2015

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 2 2015

The Chancellor’s Budget 2015, delivered on 18 March, was light on pensions. Here are the key measures announced by the Chancellor: Lifetime allowance

Tax avoidance scheme succeeds before the Upper Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • April 1 2015

In Tower Radio Limited and another v HMRC, the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the Income

Self managed superannuation fund tax landscape

  • 13 Wentworth Selborne Chambers
  • -
  • Australia
  • -
  • March 30 2015

From 1 July 2007, contributions for which a deduction is allowed are referred to as a ‘concessional contributions’. Concessional contributions

Davidson v. Henkel: a rather taxing decision

  • Spencer Fane Britt & Browne LLP
  • -
  • USA
  • -
  • March 23 2015

A recent decision by a Michigan federal trial court serves as a warning to employers that their failure to shield participants in nonqualified

Superannuation alert - 13.03.15

  • Lander & Rogers
  • -
  • Australia
  • -
  • March 13 2015

The Lander & Rogers Superannuation Alert is a brief overview of new developments in the superannuation industry. On 27 February 2015 the Federal

Stripping the ACA of both the carrot and the stick: sticking it to consumers on and off the federal exchange

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • March 13 2015

Even as we write and you read, the Supreme Court in King v. Burwell is considering whether qualifying (often low income) individuals and families who

Improper administration of FICA’s special timing rule as applied to deferred compensation arrangements could lead to employer liability

  • Nutter McClennen & Fish LLP
  • -
  • USA
  • -
  • March 13 2015

In a recent federal district court case, Davidson v. Henkel Corp., No. 12-cv-14103, 2015 WL 74257 (E.D. Mich. Jan. 6, 2015), the court granted

Tribunal remands case on whether SUNY professor’s distribution from his rollover IRA qualified for state pension exclusion

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • March 11 2015

The Tax Appeals Tribunal has remanded to the Administrative Law Judge a case in which the ALJ held that a retired SUNY professor's distribution from

The Supreme Court appears closely divided on the fate of tax credits under the Affordable Care Act

  • GrayRobinson, P.A.
  • -
  • USA
  • -
  • March 6 2015

The US Supreme Court heard oral arguments on Wednesday, March 4, 2015 in King v. Burwell to determine the interpretation of a six-word phrase in the

Monthly benefits update - February 2015

  • Franczek Radelet PC
  • -
  • USA
  • -
  • March 6 2015

On January 29, 2015, Anthem Inc., one of the largest managed health care companies in the country, disclosed that the sensitive personal data of