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Results: 1-10 of 33

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


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


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


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 (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


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


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


Short term reprieve delays fee disclosure, but don't put compliance on the back burner
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • July 15 2011

The issue of whether plan fees are too high, which I write about regularly, will not go away


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