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 208

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


Life, liberty and the pursuit of conscious healthcare spending: the uncertain political future of the “Cadillac tax” as effective deadline nears
  • Squire Patton Boggs
  • USA
  • September 8 2015

In the months that have followed King v. Burwell, the spotlight on the ACA’s Cadillac tax has grown hotter for groups interested in the reform, and


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