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Retirement, Superannuation & Pensions
Bermuda
Conyers
Following our alert of 30 December on recent amendments to the National Pension Scheme, there are two updates: the National Pension Scheme (Occupational Pensions) Amendment Act 2019 (No. 2)
Appleby
The new laws have attracted much interest during their passage through the legislative process.
Canada
Crowe Soberman LLP
If you paid salary, employment commissions or employee benefits from January 1 to December 31, 2019, you must complete and file.
Germany
Heuking Kuehn Lueer Wojtek PartGmbB
Labour and Employment Comparative Guide for the jurisdiction of Germany, check out our comparative guides section to compare across multiple countries
Ireland
Matheson
Looking back on 2019, we saw lots of interesting developments across many areas of employment law. Some of the major talking points and themes for employers over this period included the Supreme Court
Maples Group
In early January 2020, the Workplace Relations Commission (the "WRC") ordered the Irish State broadcaster, RTÉ, to pay €100,000 to a former employee following a finding ...
Matheson
Looking back on 2019, we saw lots of interesting developments across many areas of employment law. Some of the major talking...
Netherlands
Loyens & Loeff
Social Affairs Minister Wouter Koolmees has granted underfunded pension funds a one-year reprieve from implementing cuts of pension rights and benefits (article 142 Dutch Pensions Act).
Puerto Rico
Littler Mendelson
On December 28, 2019, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 19-17 (CL IR 19-17)
UK
Wrigleys Solicitors
Employment tribunal judge was 'overwhelmingly' satisfied that ethical veganism met the necessary tests
DAC Beachcroft LLP
Legislation: Pension Schemes Bill 2019-2020 will make no further progress. This Bill will be reintroduced by the new Parliament.
United Arab Emirates
Dentons
His Highness Sheikh Mohammed bin Rashid Al Maktoum, Vice President and Prime Minister of the United Arab Emirates and Ruler of Dubai
United States
Shearman & Sterling LLP
These cases pertain to various topics in Securities, Enforcement, and, as to one, arbitration.
Winston & Strawn LLP
In a Generic Legal Advice Memorandum (GLAM) dated December 13, 2019, the IRS provides guidance on whether the amount paid to an employee stock ownership plan (ESOP) participant...
Proskauer Rose LLP
Happy New Year. We wrap-up 2019 with an article that reflects on significant developments in ERISA litigation during 2019, and takes a look at what's on the horizon for 2020
Reinhart Boerner Van Deuren s.c.
On December 20, 2019, the President signed into law the Further Consolidated Appropriations Act, 2020 (the Act), which includes the Setting Every Community Up for Retirement Enhancement Act of 2019.
Seyfarth Shaw LLP
In Retirement Plans Committee of IBM v. Jander, the Supreme Court, in a unanimous opinion, clarified the its opinion in Fifth Third Bancorp v. Dudenhoeffer,...
Ogletree, Deakins, Nash, Smoak & Stewart
In late December, Congress passed and President Donald Trump signed into law the Setting Every Community Up for Retirement Enhancement (SECURE) Act...
Holland & Knight
The Setting Every Community Up for Retirement Enhancement Act (the SECURE Act) represents the first major retirement legislation since 2006.
Steptoe & Johnson LLP
With the year-end spending bill come significant retirement plan and IRA changes.
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