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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


Lessons from Nortel: what do the recent allocation decisions mean?
  • Macfarlanes LLP
  • Canada, United Kingdom, USA
  • May 28 2015

Around 33,000 UK-based pensioners of the Nortel group look set to receive a greater share of the group’s $7bn worldwide assets, following a joint


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


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


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


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


Oversight or fiduciary managers
  • McCarthy Tétrault LLP
  • Canada, USA
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most


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


IRS simplifies reporting requirements related to interests in certain Canadian retirement plans
  • Steptoe & Johnson LLP
  • Canada, USA
  • October 7 2014

Today the IRS released Revenue Procedure 2014-55, which provides that eligible US citizens and residents with certain Canadian retirement plans will


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