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Results: 1-10 of 575

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


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


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


Pensions Newsletter - December 2016
  • Blake Cassels & Graydon LLP
  • Canada, USA
  • December 14 2016

In 2005, a former branch manager of TD Bank (Plaintiff), after being terminated, elected to invest the commuted value of his pension in a retirement


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


Private equity fund deemed trade or business
  • Hodgson Russ LLP
  • Canada, USA
  • October 31 2013

In my previous post on this blog, I discussed the possibility of a Canadian company being called upon to pay for an affiliated U.S. company's pension


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 financial report May 1, 2014 - news from the Americas
  • DLA Piper LLP
  • Canada, USA
  • May 1 2014

According to CFO.com, two new internet applications have been introduced that may assist companies interested in effectively employing the US Jump


Canadian clawbacks: increasing but still voluntary
  • Blake Cassels & Graydon LLP
  • Canada, USA
  • January 16 2014

"Clawbacks" are arrangements under which an employee forfeits previously awarded compensation, usually either as a result of a misstatement of the


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