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Hall Benefits Law | USA | 4 Oct 2019

Are Cash Balance Plans Making a Comeback?

States are looking at legislation that will allow cash balance plans for state worker retirements. While many are in favor of this type of retirement…
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K&L Gates LLP | USA | 29 Nov 2018

SEC Proposes Summary Prospectus Rule for Variable Annuity and Variable Life Insurance Contracts

In a significant step toward improving variable insurance product (“VIP”) disclosure, the U.S. Securities and Exchange Commission…
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Vedder Price PC | USA | 10 Nov 2018

The SEC’s Variable Contract Summary Prospectus and Disclosure Enhancement Proposals—Synopsis and Areas for Industry Comment

In a long-awaited development, the Securities and Exchange Commission (SEC or Commission), on October 30, 2018, issued a proposal consisting of new…
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Bressler, Amery & Ross PC | USA | 6 Nov 2018

SEC Proposes New Rule to Aid Purchaser of Variable Annuity and Life Insurance Contracts

Variable annuities and variable life insurance contracts combine both traditional investment and insurance features, provide a menu of different…
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Proskauer Rose LLP | USA | 15 Mar 2018

Tenth Circuit Upholds DOL’s Authority to Impose New Conditions for PTEs and Leaves Door Open for Changes to Fiduciary Rule

The Tenth Circuit recently affirmed the Department of Labor’s authority to impose new conditions for exemption from prohibited transaction rules with…
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K&L Gates LLP | USA | 8 Feb 2018

Past, Present and Future of the DOL Fiduciary Rule

The Department of Labor’s (“DOL”) fiduciary rule (“DOL Fiduciary Rule”) became applicable June 9, 2017, after an intense multiyear regulatory saga…
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Maddocks | Australia | 6 Jun 2017

Transition to Retirement Income Streams

From 1 July 2017, the tax exemption for transition to retirement income streams (TRIS) will end. That change was effected by the superannuation…
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AnJie Law Firm | China | 30 May 2017

Comparative insight into China Risk-Oriented Solvency System

At present, the recently adopted China Risk-Oriented Solvency System (C-ROSS) is the only regime which regulates mainland insurers' capital adequacy. By appropriating the most useful features of existing global regimes, C-ROSS has formulated a risk-based supervision regime that is on a par with global standards, yet remains tailored to the specifics of the Chinese insurance market.
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Lee and Li Attorneys at Law | Taiwan | 24 Apr 2017

Should system of deferred publication for design patent applications be introduced?

In 2015 the Taiwan Intellectual Property Office (TIPO) held a public hearing regarding whether and how to extend the term of design patents and introduce a system of deferred publication for design patent applications. TIPO plans to extend the term of a design patent to 15 years from the date of filing. It also plans to study whether the term extension should cover new design patent......
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Burns & Levinson LLP | USA | 12 Apr 2017

DOL’s Fiduciary Rule: On the Road to More Change?

The latest chapter in the 6-1/2 year history of the Department of Labor (DOL) final Fiduciary Rule is a 60-day delay of part of the final regulations…
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