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Results: 1-10 of 199

Pensions hot topics - summerAutumn 2015
  • Squire Patton Boggs
  • United Kingdom
  • August 26 2015

The Lifetime Allowance (LTA) will reduce from £1.25 million to £1 million from 6 April 2016 (before beginning to rise in line with inflation from


Squeezing PIPs until they squeak!
  • Squire Patton Boggs
  • United Kingdom
  • July 29 2015

Whilst many IFAs and scheme administrators may be glad that pension input periods ("PIPs") are being aligned with the tax year - the proposed


The IRS restricts a U.S. pension plan de-risking strategy
  • Squire Patton Boggs
  • USA
  • July 15 2015

Recently released IRS Notice 2015-49 will prohibit U.S. pension plan sponsors from offering lump sum payments to existing pensioners. Thus, for


Tax-writers likely to debate highway funding, vote on inversions-related amendment
  • Squire Patton Boggs
  • USA
  • July 13 2015

Last week, on Tuesday, July 8, the Senate Finance Committee released the long-awaited reports from its five bipartisan Tax Reform Working Groups


Summer budget pension tax changes
  • Squire Patton Boggs
  • United Kingdom
  • July 8 2015

As widely trailed, the UK government has confirmed in the Summer Budget on 8 July that pensions tax relief for those earning more than £150,000 will


Tax-writers to take up medical device tax repeal, moving forward on international tax reform
  • Squire Patton Boggs
  • USA
  • June 8 2015

House Majority Leader Kevin McCarthy (R-CA) announced last week that the House plans to take up legislation to eliminate the excise tax on medical


Granting of Restricted Stock Units is compensation for future work performance
  • Squire Patton Boggs
  • Germany
  • May 18 2015

The Fiscal Court of Cologne has ruled that, for German tax purposes, Restricted Stock Units (“RSU's”) should be regarded as compensation which is


Defined benefit pension plans - VAT cost saving opportunities
  • Squire Patton Boggs
  • United Kingdom
  • May 18 2015

In response to a decision of the Court of Justice of the European Union, HM Revenue & Customs (HMRC) has changed its position regarding an employer's


Let’s all get rich together’ say new Australian share scheme rules
  • Squire Patton Boggs
  • Australia
  • April 22 2015

Groups of formerly disengaged and uncommitted employees will soon be queueing at HR’s door to ask for copies of your company’s new employee share


New online filing requirements for employee share plans deadline 6 July 2015
  • Squire Patton Boggs
  • United Kingdom
  • April 15 2015

New rules came into effect last year governing the way that employee share plans and similar arrangements must be reported to HM Revenue & Customs