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Results: 1-10 of 534

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


Workplace Policy Institute Insider Report October 2016
  • Littler Mendelson PC
  • Canada, USA
  • October 6 2016

With little more than a month left until Election Day, Congress passed a stopgap funding bill after resolving fights over Zika funding and aid for


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


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


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


CRA confirms views on LTD payments to US resident
  • Thorsteinssons LLP
  • Canada, USA
  • November 3 2014

In 2014-0531441E5, the CRA confirmed that payments to a US resident under an unfunded long-term disability (LTD) plan by a Canadian employer would be


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


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