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403(b) Plan Remedial Amendment Period Announced
  • Vorys Sater Seymour and Pease LLP
  • USA
  • September 15 2017

After years of anticipation, sponsors of 403(b) plans have finally received guidance from the IRS regarding preapproved 403(b) prototype and volume

What's Happening in Pensions
  • Travers Smith LLP
  • United Kingdom
  • September 13 2017

IBM has succeeded in its appeal against the High Court decisions that it breached duties to employees and pension scheme members when seeking to make

Hot Topics in Pensions Autumn 2017
  • Squire Patton Boggs
  • United Kingdom
  • September 12 2017

Roll up, roll up, to see the greatest pensions publication on Earth! Employers and trustees have a lot of pensions issues to juggle, and the Lion's

Settlement considerations following the Rangers decision
  • RPC
  • United Kingdom
  • September 8 2017

Following the Supreme Court’s recent judgment in the Rangers case, many employers who had established employee benefit trusts (EBTs) are facing

Oco Limited and others v HMRC: lessons for trustees exercising discretionary powers
  • Burges Salmon LLP
  • United Kingdom
  • September 6 2017

This recent judgment provides guidance as to what a trustee must consider when exercising a discretionary power of appointment and commentary on the

TaxTalk Monthly, September 2017, Employment Taxes Update
  • PwC Australia
  • Australia
  • September 1 2017

In Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd 2017 NSWCA 184, the Supreme Court of New South Wales - Court of Appeal

Funds Talk: September 2017
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • September 1 2017

By many measures, mergers and acquisitions (M&A) activity in the investment management space for 2017 is on track to meet or exceed the brisk pace of

Talking Tax - Issue 91
  • Hall & Wilcox
  • Australia
  • August 24 2017

Chevron withdraws its High Court appeal Chevron has recently withdrawn its application for special leave to appeal to the

Talking Tax - Issue 90
  • Hall & Wilcox
  • Australia, OECD
  • August 18 2017

The Supreme Court of New South Wales in DCT v Arora 2017 NSWSC 1016 has upheld director penalty notices issued by the Deputy Commissioner of

Project Waltz - the last (and only) waltz for Reasonable Expectations?
  • Charles Russell Speechlys
  • United Kingdom
  • August 18 2017

Reasonable Expectations are no more. In IBM and Dalgleish the Court of Appeal overturned the High Court decision which established the principle of