We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 464

Canada and US pension and employee benefits: important differences
  • Norton Rose Fulbright Canada LLP
  • Canada, USA
  • August 8 2008

The Canadian and U.S. marketplaces share many similarities, which has led to the creation of vibrant, rapidly-growing cross-border companies


Global Equity Matrix - April 2016
  • Baker & McKenzie
  • Argentina, Vietnam, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, USA, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Poland, Portugal, Russia, Saudi Arabia, Singapore, Slovakia, Morocco, Netherlands, New Zealand, Norway, Peru, Philippines, Ireland, Israel, Italy, Japan, Malaysia, Mexico, France, Germany, Hong Kong, Hungary, India, Indonesia, China, Colombia, Czech Republic, Denmark, Egypt, Finland, Australia, Austria, Belgium, Brazil, Canada, Chile
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax


Workplace Policy Institute Insider Report August 2016
  • Littler Mendelson PC
  • Canada, USA
  • August 3 2016

The Republican and Democratic National Conventions were the center of political activity in July. Each party released its platform setting forth


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


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


Clients & Friends Newsletter - April 2016
  • Baker & McKenzie
  • USA, Vietnam, OECD, Romania, Russia, Spain, Sweden, United Kingdom, Belgium, Canada, China, Denmark, European Union, Israel, Argentina, Australia
  • April 30 2016

On December 17, 2015, the Argentine Central Bank issued Communication “A” 5850 which lifts several exchange control restrictions and allows


IRS simplifies procedures for electing tax deferral on Canadian retirement plan accrued income
  • Haynes and Boone LLP
  • Canada, USA
  • October 20 2014

The IRS recently issued Revenue Procedure 2014-55, which simplifies the reporting obligation and method to obtain the deferral of U.S. taxation on


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


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


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, Vietnam, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, China, France, India, Ireland, Israel, Japan
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide