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Results: 1-10 of 27

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


More 401(k) plan fee disclosures: what to do by August 30
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 13 2012

For many years, critics of the current 401(k) fee system have claimed that high fees were hidden and not clearly disclosed by vendors


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


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


DOMA's demise has broad impact on U.S. benefit plans: prepare for new claims and practices
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • June 27 2013

When you heard about the invalidation of the part of the Defense of Marriage Act (DOMA) that defined marriage as between a man and a woman by the


U.S. employee benefit plans must comply with Supreme Court’s DOMA decision: what to do now and what is still undecided
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • July 8 2013

When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man


Don't rely on SPD disclaimers: the US Supreme Court to rule on remedies for deficient employee communications
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • December 3 2010

Readers of our Canadian posts know that allegedly deficient participant communications have generated lawsuits in Canada