Stephenson Harwood LLP | European Union, United Kingdom | 22 Sep 2023
Scheme amendment power prevents employer from making changes to active members' future benefits In BBC v BBC Pension Trust Ltd & Anor, the court held…
Baker McKenzie | Australia | 22 Sep 2023
On 19 September 2023, the Treasury and Revenue Legislation Amendment Bill 2023 ("Bill") was tabled for debate in the Legislative Assembly…
Irwin Mitchell LLP | United Kingdom | 22 Sep 2023
Hot on the heels of Pension Awareness Week (11-15 September), new legislation abolishing the lower earnings limit for contributions and reducing the…
Proskauer Rose LLP | USA | 21 Sep 2023
A recent Ninth Circuit decision has generated considerable controversy amongst employee benefits practitioners by holding that plan fiduciaries…
Squire Patton Boggs | United Kingdom | 21 Sep 2023
Virtually all pension schemes use derivatives, whether they realise it or not. The involuntary stress-testing of liability driven investment (LDI)…
McDermott Will & Emery | USA | 21 Sep 2023
This post continues our investigation of proposed regulations under the Mental Health Parity and Addiction Equity Act (MHPAEA) issued by the US…
Ius Laboris | European Union | 21 Sep 2023
The main provisions of the EU's Sustainable Finance Disclosure Regulation have been in force since 2021, but compliance remains a challenge for many…
Dentons | USA | 21 Sep 2023
Businesses and taxpayers should be aware that the IRS has hit the pause button on its Employee Retention Credit (“ERC”) program and is increasing its…
Sidley Austin LLP | USA | 21 Sep 2023
On December 1, 2022, the U.S. Department of Labor (DOL) published a final rule (Final Rule) regarding investment duties of fiduciaries under the…