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Results: 1-10 of 402

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


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


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


Latest Developments for Equity Compensation Plans
  • Baker & McKenzie
  • Australia, Belgium, Canada, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam, France, Greece, Ireland, Italy, Japan, Philippines
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter


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


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 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


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


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