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Results: 1-10 of 87

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
  • USA, Venezuela, Belgium, China, New Zealand, Saudi Arabia, United Kingdom
  • 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


Expansion of employee share plan exemption under the EU Prospectus Directive further delayed to 2015
  • Baker & McKenzie
  • European Union, USA
  • October 3 2013

The European Commission (the “Commission”) will not make a final determination on the equivalency of non-EU regulated exchanges for purposes of


New IRS guidance sheds light on the impact of same-sex marriage decision on employee benefits
  • Baker & McKenzie
  • USA
  • September 16 2013

Following the United States Supreme Court decision in United States v. Windsor, the Internal Revenue Service (IRS) has issued guidance on how that


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter