Mondaq All Regions: Employment and HR > Retirement, Superannuation & Pensions
Holman Webb
Directors may be personally liable for the company's failure to pay superannuation for an independent contractor.
Colin Biggers & Paisley
Employers may avoid liability for superannuation guarantee charge in respect of annual leave loading under safe harbour.
Veirano e Advogados Associados
President Bolsonaro has proposed a legislative bill to the Brazilian Congress to reform the social security system (the ‘INSS').
Veirano e Advogados Associados
President Bolsonaro has proposed a legislative bill to the Brazilian Congress to reform the social security system (the ‘INSS').
O'Sullivan Estate Lawyers LLP
Life insurance and registered savings, such as RRSPs, RRIFs, private pensions and TFSAs can form an income tax efficient part of an estate plan and can be structured to allow for estate administration tax and ...
Ogier
Two recent cases in the Guernsey Royal Court – one relating to the variation of a settlement and one relating to the winding up of a trust - demonstrate the complex trusts cases
Mayer Brown
Defined benefit (DB) pension schemes promise their members a pension for life.
Mayer Brown
Regulations will come into force on 6 April 2019 that name the single financial guidance body (SFGB) "the Money and Pensions Service".
Mayer Brown
Many occupational pension schemes use the services of investment consultants and / or fiduciary managers.
Mayer Brown
You may have seen recent – sensationalist – media headlines like:
Mayer Brown
The Pensions Regulator has published its 2019 annual DB funding statement. The statement will be relevant to all DB pension schemes, but is targeted at schemes undergoing a valuation
Mayer Brown
The new single public financial guidance body (SFGB) has been officially launched and named
Mintz
Formally organized retirement plan committees have become the norm in recent years. Retirement plans, particularly 401(k) plans, have increasingly adopted consultant-advised governance
Proskauer Rose LLP
On May 1, 2019, the IRS released Revenue Procedure 2019-20 which provides for a limited-scope expansion of its determination letter program for individually designed plans.
Reinhart Boerner Van Deuren s.c.
Congress and the Securities and Exchange Commission (SEC) are once again focusing on corporate pushback against proxy
McDermott Will & Emery
Due to an Internal Revenue Service (IRS) change in course published in Notice 2019-18, plan sponsors may now offer retirees lump-sum windows as another pension "de-risking" option.
Seyfarth Shaw LLP
On April 19, 2019, the IRS issued Rev. Proc. 2019-19, updating its Employee Plans Compliance Resolution System ("EPCRS")
Smith Gambrell & Russell LLP
On May 1, 2019, the IRS announced that it is expanding its determination letter program in two important regards. Since 2017, the determination letter program has been available only
Sheppard Mullin Richter & Hampton
Amid the confusion and tensions of the WGA-ATA dispute over packaging fees and agency ties to affiliated production entities, more than 7,000 termination letters have been sent out to non-franchised agents...
Smith Gambrell & Russell LLP
New Jersey passed the New Jersey Secure Choice Savings Program Act (the "Act") on March 28, 2019, creating the Secure Choice Savings Program (the "Program").
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STA Law Firm
The basis of Saudi Arabia's employment legislation framework is fashioned on two pillars.
Lewis Brisbois Bisgaard & Smith LLP
The 2018 California legislative session was another busy year with numerous employment-related bill signed into law.
Dhir & Dhir Associates
The payment of Gratuity Act, came into existence on 21st August, 1972. The Act applied to only certain establishments prior to its amendment.
Trilegal
On 1 April 2019, the Supreme Court in The Employees' Provident Fund Organization and Anr. v Sunil Kumar B & Ors. (SC Ruling) upheld the 2018 Kerala High Court decision
Mayer Brown
Investment consultancy and fiduciary management new requirements for UK pension scheme trustees and service providers
McDermott Will & Emery
The US District Court for the District of Colorado granted partial summary judgment to 401(k) fiduciaries.
Stikeman Elliott LLP
Le 8 avril 2019, le projet de loi C-97, Loi portant exécution de certaines dispositions du budget déposé au Parlement le 19 mars 2019 et mettant en œuvre d'autres mesures, a été déposé à la Chambre
Clyde & Co
HMRC has published a policy paper and consultation document on extending the off-payroll working rules to the private sector from 6 April 2020.
Mayer Brown
Many occupational pension schemes use the services of investment consultants and / or fiduciary managers.
Mayer Brown
The new single public financial guidance body (SFGB) has been officially launched and named
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