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Results: 1-10 of 37

Have you assumed pension termination liability? Long arm of the U.S. PBGC reaches non-U.S. parent
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • April 20 2012

One of the most difficult rules for our non-U.S. based clients to accept is controlled group liability for plan termination under Title IV of the Employee Retirement Income Security Act of 1974, as amended (ERISA


The inadvertent fiduciary: Mass Mutual crosses the line
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • June 16 2014

Plan fiduciaries are held to the highest performance standards and can be personally liable for breaches of fiduciary responsibility. Because of this


Canadian equity compensation 101
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • March 14 2012

As US multinational companies (and their related cross-border activities) continue to grow and expand, US lawyers and human resources professionals may be asked to consider issues related to equity compensation for their Canadian-based employees more and more


De-risking your U.S. pension: choices and challenges
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • December 11 2012

Defined benefit plan sponsors have become very focused on ways to control their asset volatility and to remove pension liabilities from their balance sheets


IRS simplifies rules for participants in Canadian plans or does it?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • October 23 2014

Under the US-Canada Income Tax Treaty, U.S. taxpayers who participate in Canadian registered retirement savings plans (RRSPs) and registered


U.S. Department of Labour Fiduciary Rule Survives First Legal Challenge
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • November 11 2016

On November 5, 2016, the United States Department of Labour (the “DOL”)’s Fiduciary Rule for retirement accounts survived the first of a series of


Canadian (and U.S.) investment funds face new risk of pension liability what’s keeping fund sponsors up at night
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 13 2013

A recent U.S. court case has significant implications for private equity (PE) funds that make investments in U.S. portfolio companies, and by


The mistaken fiduciary: can you correct overpayments to U.S. retirees?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • July 7 2014

Even the best run pension plans occasionally pay retirees the wrong amount due to errors in employee classification, or calculating participant


Canadian (and U.S.) investment funds face new risk of pension liability what’s keeping fund sponsors up at night
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 9 2013

Commonly controlled trades or businesses are jointly and severally liable for pension liabilities under the U.S. Employee Retirement


Your 401(k) plan and the shape of the earth
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • March 4 2014

I used to work with a very smart lawyer who said that he could give a legal opinion that the world was flat if his qualifying language was not limited