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Clients & Friends Newsletter- February 2016
  • Baker & McKenzie
  • Saudi Arabia, South Africa, Spain, USA, Belgium, China, European Union, India, Morocco, Romania
  • February 9 2016

Effective 1 January 2016, the Belgian government adopted new legislation that imposes a 33 capital gains tax (referenced locally as the "speculation


Israeli Tax Nightmare?
  • Baker & McKenzie
  • Israel, USA
  • February 5 2016

In December 2015, the Tel Aviv District Court issued a ruling (the "Kontera decision") that could have significant implications for companies that


(Leave of) Absence Makes the Heart Grow Fonder?
  • Baker & McKenzie
  • USA
  • December 28 2015

It is not uncommon for an equity plan or a leave of absence policy to provide that vesting of awards will be suspended during any unpaid leave of


Supreme Court update the day the ERISA presumption of prudence died
  • Baker & McKenzie
  • USA
  • December 26 2014

Unlike the song "American Pie," we doubt if anyone will pen a song lamenting the passing of ERISA's presumption of prudence. In a unanimous decision


Supreme Court update the ERISA plan sponsor can now control the game clock
  • Baker & McKenzie
  • USA
  • December 26 2014

Those of us who are sports fans know that timekeepers can control the outcome of any football game. On December 16, 2013, the U.S. Supreme Court


Cash dividend equivalents not deferred compensation for FICA tax purposes
  • Baker & McKenzie
  • USA
  • October 25 2014

In IRS Chief Counsel Advice (CCA) 201414018, the IRS concluded that dividend equivalents payable in cash that were granted as part of an award of


Clients & friends newsletter September 2014
  • Baker & McKenzie
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs


New mandatory Commuter Benefits Program for San Francisco Bay Area commuters
  • Baker & McKenzie
  • USA
  • June 25 2014

The Bay Area has been ahead of the national curve in promoting a number of social and environmental issues - including improving air quality. On


Requiem for ERISA class actions
  • Baker & McKenzie
  • USA
  • January 3 2014

Twenty years from now there will be no more Employee Retirement Income Security Act ("ERISA") class actions. The law, like the rest of life, is not


A sea change for ERISA litigation
  • Baker & McKenzie
  • USA
  • December 4 2013

Twenty years from now there may no longer be Employee Retirement Income Security Act (“ERISA”) class actions. While this may sound far-fetched, the