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Results: 1-10 of 401

Applications for leave to appeal dismissed - 26 February 2015

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • February 27 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced July 17, 2014. In 2013, the Fédération des producteurs acéricoles du Québec

Recent developments relating to top hat plans

  • Ice Miller LLP
  • -
  • USA
  • -
  • February 25 2015

The term "top hat plan" generally refers to an unfunded plan maintained by an employer for the primary purpose of providing deferred compensation for

Employers: properly administer nonqualified deferred compensation plans, or you may be held liable to participants for adverse tax consequences

  • McCarter & English LLP
  • -
  • USA
  • -
  • February 20 2015

In the recent case of Davidson v. Henkel Corp., a federal district court found an employer, Henkel Corporation (“Henkel”), liable to nonqualified

Pensions - February 2015

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • February 19 2015

As we go to press, a lot of practical detail about Flexi-access to DC has yet to be published even In draft. Meanwhile, the Pension Schemes Bill

HMRC announces revised guidance in respect of VAT and funded pension schemes

  • Hill Dickinson LLP
  • -
  • United Kingdom
  • -
  • February 16 2015

HMRC has published two pieces of guidance in connection with VAT and funded pension schemes, following two recently heard cases in the Court of

Monthly benefits update - January 2015

  • Franczek Radelet PC
  • -
  • USA
  • -
  • February 3 2015

The U.S. Supreme Court ruled in M&G Polymers USA, LLC v. Tackett, 574 U.S. ____ (2015) that ordinary principles of contract law should govern the

VAT claim by any other name

  • RPC
  • -
  • United Kingdom
  • -
  • January 29 2015

In Rio Tinto London Limited, the FTT concluded that there was no evidence that services had been overcharged and, consequently, that a credit note

Unfortunate court decision holding employer liable for legal, but not optimal, tax withholding

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • January 29 2015

Now the federal district court in the Eastern District of Michigan has ruled against the company in a published decision that may set a bad precedent

Saving for the future: changes to VAT on pension fund management

  • RPC
  • -
  • United Kingdom
  • -
  • January 29 2015

Business Briefs 432014 and 442014 concern the VAT treatment of various costs linked to pensions funds. They follow two judgments of the Court of

Avoid self-inflicted liability: extraneous plan provisions

  • Paul Hastings LLP
  • -
  • USA
  • -
  • January 29 2015

Retirement plan sponsors are constantly reminded of the many potential liabilities imposed on them by the labyrinthine ERISA statutory scheme, from