La Reforma Pensional en Colombia
Multiemployer Pension Plans in Mergers and Acquisitions — Troutman Pepper Podcast
ESG Essentials: What You Need To Know Now - Episode 16 - ESG Backlash
The Form 5500: What All Employers and Plan Administrators Need to Know and How to Avoid Costly Fines
#WorkforceWednesday: SCOTUS in Review, Biden Acts to Limit Non-Competes, NY HERO Act Model Safety Plans - Employment Law This Week®
TAKE A CHANCE ON ME! Tax Planning During the Biden Administration
PODCAST: Williams Mullen's Benefits Companion - Missing Plan Participants
PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0
HIPPER THAN HIP
NOWOTNY KNOWS SQUAT! Part IV Using Post-Retirement Medical Plans to Raise AUM and Sell Life Insurance
NOWOTNY ON DEATH AND TAXES EPISODE 35 USING POST-RETIREMENT MEDICAL PLANS TO RAISE AUM
NOWOTNY KNOWS SQUAT! Part 3 Using Malta Pension Plans to Raise AUM and Sell More Life Insurance
KNOCK YOURSELF OUT - RESUSCITATING TAXPAYERS WITH BUYER'S REMORSE!
INTRODUCING MALTA SPLIT DOLLAR
WHERE EAGLES DARE-INTRODUCING MALTA SPLIT DOLLAR
IT NEVER RAINS IN SOUTHERN CALIFORNIA - INTRODUCING THE MALTA FREEZE
In the decision of WestJet Encore v ALPA, dated March 31, 2025, Arbitrator Kaplan held that a Canada Labour Code (the “Code”) provision which requires that pension (as well as health and disability) benefits continue to be...more
Plusieurs tendances notables se dessinent pour 2025 dans le secteur des avantages sociaux et des régimes de retraite. Voici quelques-unes de ces tendances clés...more
Looking ahead to 2025 in the area of pensions and employee benefits, several notable trends stand out. The following is a summary of the key trends for 2025...more
Le Règlement modifiant le Règlement de l’impôt sur le revenu (modifications techniques) (le « Règlement ») a été publié dans la Gazette du Canada, Partie II, le 4 décembre 2024. Des ébauches du Règlement avaient été publiées...more
Les modifications réglementaires récentes ainsi que les tendances émergentes dans la jurisprudence et les pratiques exemplaires transforment le secteur des régimes de retraite et des avantages sociaux. Les derniers...more
Canada’s federal government announced it intends to remove the “30 percent rule” for investments by domestic pension funds in Canadian entities. The change is part of the Fall Economic Statement that was released on December...more
Le 16 décembre 2024, le ministère fédéral des Finances a publié l’Énoncé économique de l’automne de 2024 (l’« ÉÉA de 2024 »), lequel fait suite aux mesures annoncées précédemment par le gouvernement fédéral dans l’Énoncé...more
On December 16, 2024, the Department of Finance published the 2024 Fall Economic Statement (FES). The FES builds on the federal government’s earlier announcements in the 2023 Fall Economic Statement, as discussed in our...more
Recent regulatory changes, case law precedents and best practices are reshaping the pensions and benefits sector. These changes emphasize the need for robust compliance, governance and strategic planning to effectively...more
Regulations Amending the Income Tax Regulations (Technical Amendments) (Regulations) were published in the Canada Gazette, Part II on December 4, 2024. Draft versions of the Regulations had previously been released on August...more
Le 2 novembre 2024, le ministère des Finances du Canada (le « ministère ») a publié des modifications proposées au Règlement de 1985 sur les normes de prestation de pension (les « modifications proposées ») à des fins de...more
On November 2, 2024, the Department of Finance published proposed amendments to the Pension Benefits Standards Regulations, 1985 (Proposed Amendments) for consultation. The Proposed Amendments would prescribe the types of...more
Le 16 octobre 2024, le gouvernement de l’Ontario a présenté divers règlements en vertu de la Loi sur les régimes de retraite afin de mettre en œuvre un cadre permanent applicable aux régimes de retraite à prestations cibles...more
On October 16, 2024, the Ontario government filed various regulations under the Pension Benefits Act to implement a permanent target benefit pension plan (Target Benefit Plan) framework. Target Benefit Plans seek to...more
KEY FACTS OF BANKRUPTCY, INSOLVENCY & REHABILITATION PROCEEDINGS UNDER CANADIAN LAW - 1. Canada's Political and Legal System - Canada has a federal system of government, subject to its Constitution, which was...more
Le 9 septembre 2024, l’Association canadienne des organismes de contrôle des régimes de retraite (l’« ACOR ») a publié la ligne directrice no 3 – Ligne directrice pour les régimes de capitalisation (la « ligne directrice pour...more
On September 9, 2024, the Canadian Association of Pension Supervisory Authorities (CAPSA) released Guideline No. 3 – Guideline for Capital Accumulation Plans (CAP Guideline), replacing the 2004 Guidelines For Capital...more
De nouveaux développements sur le plan réglementaire, technologique et culturel viennent façonner l’évolution du secteur des régimes de retraite et des avantages sociaux au Canada en 2024....more
New regulatory, technological and cultural developments are shaping the evolution of Canada’s pensions and benefits sector in 2024. Below are five factors impacting how pension plans and funds operate...more
L’Autorité ontarienne de réglementation des services financiers (l’« ARSF ») a publié la version finale de sa Ligne directrice relative aux modifications d’un régime de retraite, laquelle est entrée en vigueur le 4 juin 2024...more
The Financial Services Regulatory Authority of Ontario (FSRA) has published its final Guidance on Pension Plan Amendments effective June 4, 2024 (Amendment Guidance). The Amendment Guidance describes FSRA’s approach to the...more
Le 16 avril 2024, le gouvernement fédéral a déposé son budget de 2024 (le « Budget 2024 »), lequel renferme un certain nombre de dispositions concernant les régimes de retraite, les avantages sociaux et la rémunération des...more
On April 16, 2024, the federal government tabled its 2024 budget (2024 Budget), which included a number of provisions related to pensions, benefits and executive compensation. Here is an overview of such key provisions in...more
On March 26, 2024, the Ontario government published their 2024 Budget, in which it was announced that draft regulations to Ontario’s Pension Benefits Act (PBA) would be introduced for review in the summer of 2024, with the...more
Le 26 mars 2024, le gouvernement de l’Ontario a déposé son budget 2024 (le « Budget ») et a présenté le projet de loi 180, Loi de 2024 visant à bâtir un Ontario meilleur (mesures budgétaires) (le « projet de loi 180 »). Le...more