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Results: 1-10 of 37

Court rejects U.S. pension claim in Canadian CCAA proceeding
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • May 2 2017

In a precedent-setting decision, Justice Fitzpatrick of the British Columbia Supreme Court held that a U.S. multi-employer pension plan's claim for


Canadian equity compensation 101
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • March 14 2012

As US multinational companies (and their related cross-border activities) continue to grow and expand, US lawyers and human resources professionals may be asked to consider issues related to equity compensation for their Canadian-based employees more and more


The inadvertent fiduciary: Mass Mutual crosses the line
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • June 16 2014

Plan fiduciaries are held to the highest performance standards and can be personally liable for breaches of fiduciary responsibility. Because of this


IRS simplifies rules for participants in Canadian plans or does it?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • October 23 2014

Under the US-Canada Income Tax Treaty, U.S. taxpayers who participate in Canadian registered retirement savings plans (RRSPs) and registered


Canadian (and U.S.) investment funds face new risk of pension liability what’s keeping fund sponsors up at night
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 13 2013

A recent U.S. court case has significant implications for private equity (PE) funds that make investments in U.S. portfolio companies, and by


U.S. Department of Labour Fiduciary Rule Survives First Legal Challenge
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • November 11 2016

On November 5, 2016, the United States Department of Labour (the “DOL”)’s Fiduciary Rule for retirement accounts survived the first of a series of


The mistaken fiduciary: can you correct overpayments to U.S. retirees?
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • July 7 2014

Even the best run pension plans occasionally pay retirees the wrong amount due to errors in employee classification, or calculating participant


More 401(k) plan fee disclosures: what to do by August 30
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • August 13 2012

For many years, critics of the current 401(k) fee system have claimed that high fees were hidden and not clearly disclosed by vendors


Don't rely on SPD disclaimers: the US Supreme Court to rule on remedies for deficient employee communications
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • December 3 2010

Readers of our Canadian posts know that allegedly deficient participant communications have generated lawsuits in Canada


DOMA's demise has broad impact on U.S. benefit plans: prepare for new claims and practices
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • June 27 2013

When you heard about the invalidation of the part of the Defense of Marriage Act (DOMA) that defined marriage as between a man and a woman by the