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Pension and Health Plans: 2015 Year-End Review
  • Schulte Roth & Zabel LLP
  • USA
  • February 9 2016

Over the past year, the U.S. Departments of Labor (the "DOL"),Treasury, and Health and Human Services ("HHS") (collectively, the "Departments"), as

Israeli Tax Nightmare?
  • Baker & McKenzie
  • Israel, USA
  • February 5 2016

In December 2015, the Tel Aviv District Court issued a ruling (the "Kontera decision") that could have significant implications for companies that

The Retro-Effect: Outstanding Issues in Qualified Plan Recognition of Same-Sex Marriage as Highlighted by Schuett v. FedEx
  • Trucker Huss APC
  • USA
  • February 3 2016

On January 4, 2016, an order issued by U.S. District Judge Phyllis J. Hamilton in Schuett v. FedEx Corp., (No. 15-CV-0189-PJH, 2016 WL 104267 (N.D

Pensions: the employer had a duty to inform a member about the impact of re-employment on the protected pension age status
  • DAC Beachcroft LLP
  • United Kingdom
  • February 1 2016

In this case, the Pensions Ombudsman determined that a Police and Crime Commissioner had a duty of care as an employer to provide a police officer

Employment tax update - February 2016
  • PwC Australia
  • Australia
  • February 1 2016

The Australian Taxation Office (ATO) has issued a Decision Impact Statement in relation to the John Holland Group Pty Ltd & Anor v Commissioner of

Corporate tax update - February 2016
  • PwC Australia
  • Australia
  • February 1 2016

On 14 December 2015 the Full Federal Court in Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee) 2015 FCAFC 178 allowed the Commissioner's

Taxpayer’s Attempt at Pleading “Sham” Fails
  • Thorsteinssons LLP
  • Canada
  • January 29 2016

In a rather bold move, the taxpayer in Coast Capital Savings Credit Union v. Canada (2015 TCC 195) claimed that it was the victim of a "sham" and

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage
  • McDermott Will & Emery
  • USA
  • January 25 2016

The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers

Capital gains from a management participation plan may not be wages
  • Squire Patton Boggs
  • Germany
  • January 22 2016

The tax consequences in Germany of a management participation plan are not clear. An employee holding an interest in their employer company may

Review of Assumptions for DC Projections
  • William Fry
  • Ireland
  • January 21 2016

The Society of Actuaries has confirmed that the assumptions used to calculate DC projections (known as Statements of Reasonable Projections or SORPs