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April 30 Deadline to Restate Pre-Approved Plans
  • Bradley Arant Boult Cummings LLP
  • USA
  • April 30 2016

Sponsors of pre-approved defined contribution retirement plans are generally required to sign new plan documents that incorporate changes required by

Every house has a story: does employer-provided accommodation always constitute a fringe benefit?
  • Cliffe Dekker Hofmeyr
  • South Africa
  • April 29 2016

On 14 April 2016, the South African Revenue Service (SARS) issued Binding Private Ruling 229 (Ruling), which dealt with provisions in the Seventh

Private Equity Funds Unexpectedly Liable for Pension Liabilities of Portfolio Company; Possible Impact on Fund Income Tax Positions
  • Dykema Gossett PLLC
  • USA
  • April 27 2016

A March 28, 2016, decision by the U.S. District Court for the District of Massachusetts in Sun Capital Partners III, LP v. New England Teamsters &

North Carolina 2016 Pre-Session Legislative Update
  • Nexsen Pruet
  • USA
  • April 21 2016

Lawmakers will return to Raleigh next week for the 2016 short session of the North Carolina General Assembly, which will gavel in at 7:00 PM on

Childcare vouchers provided under a salary sacrifice scheme amount to remuneration and may be discontinued during maternity leave
  • Taylor Wessing
  • United Kingdom
  • April 19 2016

Like many other employers, PBS operated a scheme which, in return for agreeing to a lower basic salary, employees received childcare vouchers to the

Kentucky Circuit Court Denies Hospital Provider Tax Refunds
  • Stoll Keenon Ogden PLLC
  • USA
  • April 15 2016

The Franklin Circuit Court recently held Saint Joseph Health System, Inc. ("Saint Joseph"), a Kentucky corporation operating several hospitals in the

Talking Tax - Issue 30
  • Hall & Wilcox
  • Australia
  • April 14 2016

The Queensland Supreme Court has granted the Deputy Commissioner’s application for summary judgment in Deputy Commissioner of Taxation v Rablin

IRA Owner’s Guaranty of a Loan to an IRA-Owned Company Results in Taxable Income to the Owner
  • McNair Attorneys
  • USA
  • April 13 2016

On March 29, 2016, the United States Tax Court released another case illustrating the hazards associated with investing individual retirement account

Pensions Round-Up - March 2016
  • DLA Piper LLP
  • United Kingdom
  • April 13 2016

On 16 March 2016 the Chancellor delivered the Budget 2016. In this section we provide an overview of the key announcements in relation to pensions

If a personal pension scheme is not a collective investment scheme, what is a personal pension scheme?
  • Cooley LLP
  • United Kingdom
  • April 12 2016

Article 3 of the Collective Investment Schemes Order (SI 20011062) (the Order) makes it clear that “A personal pension scheme is not a collective