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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 219

Great Expectations - the draft DC code of practice
  • Squire Patton Boggs
  • United Kingdom
  • April 1 2016

“Code of Practice no. 13: Governance and administration of occupational defined contribution trust-based schemes” may not be the most imaginative of


Testing the waters with L-ISA?
  • Squire Patton Boggs
  • United Kingdom
  • March 18 2016

In his eighth Budget as UK Chancellor, George Osborne resisted his radical impulses, apparently in the face of backbench opposition, to overturn


In or out: a dog’s Brexit for UK pensions?
  • Squire Patton Boggs
  • United Kingdom
  • March 18 2016

What would be the effect of a Brexit on the UK pensions sector? The short answer is nobody really knows. Nobody can know, in fact, until the two-year


Hot Topics in Pensions - Spring 2016
  • Squire Patton Boggs
  • United Kingdom
  • March 8 2016

Draft legislation applying from 6 April 2016 will prevent bulk transfers of contracted-out rights without member consent unless this is to a pension


IRS complicates health plan waivers of coverage
  • Squire Patton Boggs
  • USA
  • February 1 2016

Many employers provide a cash payment to an employee who waives employee medical plan coverage. Contrary to popular belief, this practice is not


Capital gains from a management participation plan may not be wages
  • Squire Patton Boggs
  • Germany
  • January 22 2016

The tax consequences in Germany of a management participation plan are not clear. An employee holding an interest in their employer company may


Workie’s Festive Mission Pensions Quiz 2015
  • Squire Patton Boggs
  • USA
  • December 10 2015

Workie was feeling sad. He had accomplished his special mission on the instructions of Baroness Ros _ _ _ _ _ _ _ (1) to deliver gifts of


Just when you thought it was safe to back into the water
  • Squire Patton Boggs
  • United Kingdom
  • October 26 2015

You may remember that HMRC said they would issue further guidance on the VAT treatment of DB pension fund administration costs over the summer. Well


Pensions lessons for trustees - Autumn 2015
  • Squire Patton Boggs
  • United Kingdom
  • October 8 2015

Our educationally themed trustee update is designed to help our readers to get back on track with issues that may need a place on forthcoming trustee


International tax reform may still be a possibility; Treasury focused on FATCA, PTPs
  • Squire Patton Boggs
  • USA
  • September 28 2015

Last week, following the sudden announcement by House Speaker John Boehner (R-OH) that he would be stepping down from Congress at the end of October