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Results: 1-10 of 28

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


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


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


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


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


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


The myth of the "hands off" prototype plan
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • March 10 2010

True or false?