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The Financial Report, Vol. 6, No. 17
  • DLA Piper
  • Australia, Canada, USA
  • September 15 2017

Earlier this week, an article appearing in The Wall Street Journal stated that state legislatures are moving to bolster investor protections due to

Canada and US pension and employee benefits: important differences
  • Norton Rose Fulbright Canada LLP
  • Canada, USA
  • August 8 2008

The Canadian and U.S. marketplaces share many similarities, which has led to the creation of vibrant, rapidly-growing cross-border companies

Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.
  • Gowling WLG
  • Canada, USA
  • May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature

Latest Developments for Equity Compensation Plans
  • Baker McKenzie
  • Australia, Belgium, Canada, France, Sweden, Switzerland, United Kingdom, USA, Vietnam, Greece, Ireland, Italy, Japan, Philippines, Serbia
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

Have you assumed pension termination liability? Long arm of the U.S. PBGC reaches non-U.S. parent
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • April 20 2012

One of the most difficult rules for our non-U.S. based clients to accept is controlled group liability for plan termination under Title IV of the Employee Retirement Income Security Act of 1974, as amended (ERISA

Private equity fund deemed trade or business
  • Hodgson Russ LLP
  • Canada, USA
  • October 31 2013

In my previous post on this blog, I discussed the possibility of a Canadian company being called upon to pay for an affiliated U.S. company's pension

U.S. employee benefit plans must comply with Supreme Court’s DOMA decision: what to do now and what is still undecided
  • Osler Hoskin & Harcourt LLP
  • Canada, USA
  • July 8 2013

When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man

Clarification on the protocol to Canada-US Income Tax Convention
  • Borden Ladner Gervais LLP
  • Canada, USA
  • September 9 2008

Readers will be aware that the September 21, 2007 protocol (the "Protocol") to the Canada-U.S. Income Tax Convention (the "Treaty") results in numerous changes to the Treaty

US pension and endowment funds
  • Fasken Martineau DuMoulin LLP
  • Canada, USA
  • March 26 2010

Canada is an appealing investment destination for US pension and endowment funds

Checkmate: Third Circuit holds automatic stay bars participation in U.K. pension proceedings
  • Bracewell LLP
  • Canada, United Kingdom, USA
  • January 19 2012

A recent decision by the Third Circuit in the Nortel Group bankruptcy reinforces the worldwide reach of the automatic stay and the narrow scope of the police power exception under section 362(b)(4) of the Bankruptcy Code