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Retirement planning strategies under the scrutiny of the Federal fisc
  • Baker & Hostetler LLP
  • USA
  • August 26 2015

President Obama’s proposed budget for 2016 shows that some retirement planning strategies have drawn the attention of the Federal government and may

Podcast: episode 17 - the view from Mayer Brown
  • Mayer Brown LLP
  • United Kingdom
  • August 25 2015

Richard Goldstein talks about the issue of transfers including the April 2015 changes to statutory transfer rights and the Government’s recently

VAT and pension funds
  • William Fry
  • European Union
  • August 13 2015

The Irish Revenue Commissioners has recently updated their guidance on the VAT treatment of management services supplied to pension funds and the VAT

Bridge Trustees (PO-763)
  • Taylor Wessing
  • United Kingdom
  • August 7 2015

The Deputy Pensions Ombudsman ("DPO") held that two former pension scheme trustees who authorised the return of £193,000 to the employer company

Tax Court: stock-based compensation costs need not be included in international costsharing arrangements- the stunning Altera case
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • August 6 2015

Employee stock options are an important part of compensationboth as income to the executives and as a deduction for the employer. But when stock

ACA compliance remains “business as usual” for employers following King v. Burwell
  • Trucker Huss APC
  • USA
  • August 5 2015

In its much-anticipated June 25, 2015 decision in King v. Burwell, the United States Supreme Court upheld nationwide federal health care subsidies

The timing of income in connection with participation in employee incentive programs organized by an overseas company
  • Dentons
  • Poland
  • July 29 2015

The Voivodship Administrative Court in Warsaw, in a judgment dated June 12, 2015 (case file no. III SAWa 304314) ruled that income on account of

Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement

Supreme Court’s same-sex marriage ruling in Obergefell: effect on benefit plans
  • Bryan Cave LLP
  • USA
  • July 13 2015

Two years after recognizing same-sex marriages for purposes of federal law, the U.S. Supreme Court has gone a step further, requiring that all states

Tax Court holds purported welfare benefit plan to be split-dollar life insurance arrangement
  • Steptoe & Johnson LLP
  • USA
  • July 13 2015

Today, in Our Country Home Enterprises, Inc. v. Commissioner, the US Tax Court held that a closely-held corporate employer was not entitled to deduct