PODCAST: Williams Mullen's Benefits Companion - New IRS Guidance on SECURE 2.0 Act Student Loan Employer Contributions
PODCAST: Williams Mullen's Benefits Companion - ERISA Forfeiture Litigation
La Reforma Pensional en Colombia
PODCAST: Williams Mullen's Benefits Companion - Understanding Lifetime Income Products
Multiemployer Pension Plans in Mergers and Acquisitions — Troutman Pepper Podcast
PODCAST: Williams Mullen's Benefits Companion - Trends in Recordkeeper Consolidation and Due Diligence
Long-Term Part-Time Employee Eligibility Rules Now in Effect — Troutman Pepper Podcast
PODCAST: Williams Mullen's Benefits Companion - What the J&J Case Means for Plan Administrators
#WorkforceWednesday: SECURE 2.0 Act - Navigating New Retirement Plan Provisions in 2024 - Employment Law This Week®
PODCAST: Williams Mullen's Benefits Companion - SECURE 2.0: Leveraging Opportunities Employees Want Most
What Can A Tax Attorney Do For You? A Podcast With Janathan Allen
PODCAST: Williams Mullen's Benefits Companion - Understanding Fees in Retirement Planning
PODCAST: Williams Mullen's Benefits Companion - ESG Investing by Retirement Plans
PODCAST: Williams Mullen's Benefits Companion - New Federal Rule Aims to Hold Investment Advisors to a Higher Standard
Employee Benefits and Executive Compensation: Getting Ready for 2024 - Health and Welfare Plan Developments — Special Edition Podcast
Employee Benefits and Executive Compensation: Getting Ready for 2024 - Qualified Plans — Special Edition Podcast
PODCAST: Williams Mullen's Benefits Companion - Auto-Portability: A New Way to Keep Retirement Savings Growing
PODCAST: Williams Mullen's Benefits Companion - IRS 2024 Health Plan Affordability Threshold May Put Some at Risk
PODCAST: Williams Mullen's Benefits Companion - Partial Plan Terminations
PODCAST: Williams Mullen's Benefits Companion - Virginia Launches New Retirement Savings Program
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
When engaging employees (or acquiring a business that engages employees) in the Canadian province of Québec, employers and prospective employers should note two unique pension and benefit law requirements, which are absent in...more
Canadian pension law went through numerous changes in 2023. Below is an overview of certain significant developments from the previous year as we look ahead to what may be coming next....more
All Canadian employers other than those in Quebec are required to: Deduct Canada Pension Plan (CPP) contributions from their employees’ pensionable earnings if the employee meets certain conditions; Contribute an...more
On November 30, 2023, the federal government introduced Bill C-59, Fall Economic Statement Implementation Act, 2023 (Bill C-59), which included proposed amendments to the Income Tax Act (Canada) (ITA) to implement changes...more
On June 22, 2023, Bill C-47 received royal assent, implementing a variety of amendments to the Income Tax Act (Canada) (ITA) and its regulations (ITA Regulations) tabled as part of the 2023 Federal Budget. As we previously...more
This is an update of our original blog dated April 24, 2023. Bill C-228, An Act to amend the Bankruptcy and Insolvency Act, the Companies’ Creditors Arrangement Act and the Pension Benefits Standards Act, 1985 received Royal...more
Retirement compensation arrangements (RCAs) are, in appropriate circumstances, a useful tool for employers to provide supplemental pension benefits to employees, but such arrangements come at a cost of refundable tax under...more
Le 28 mars 2023, le gouvernement fédéral a déposé son budget de 2023 (le « Budget 2023 »), lequel comporte un certain nombre de mesures concernant les régimes de retraite, les avantages sociaux et la rémunération des hauts...more
In Rayonier v. Unifor, Locals 256 and 89 (the “Decision”) the long-term disability (“LTD”) coverage provided by Rayonier (the “Employer”) under the parties’ collective agreement was challenged by Unifor, Locals 256 and 89...more
In Rayonier v Unifor, Locals 256 and 89 arbitrator Paula Knopf dismissed a union policy grievance which alleged that an age 65 cut-off for long-term disability (LTD) benefits coverage under the parties' collective bargaining...more
Le 9 août 2022, le ministère des Finances du Canada a publié un avant-projet de loi (l’« avant-projet de loi d’août 2022 ») proposant de modifier la Loi de l’impôt sur le revenu (Canada) (la « LIR ») et le Règlement de...more
On August 9, 2022, the Department of Finance Canada released draft legislation (August 2022 Draft Legislation) that would amend the Income Tax Act (Canada) (ITA) and the Income Tax Regulations (Regulations) with respect to...more
Under the Unclaimed Property Act (Act), pension plan administrators are required to remit to Revenu Québec the value of the benefits of members and/or beneficiaries that remain unclaimed at the end of a three-year period...more
En vertu de la Loi sur les biens non réclamés (la « Loi »), les administrateurs de régimes de retraite ont l’obligation de remettre à Revenu Québec la valeur des droits des participants et/ou des bénéficiaires qui sont non...more
On June 9, 2022, the Canadian Association of Pension Supervisory Authorities (CAPSA) published consultation drafts of pension plan guidelines covering environmental, social and governance (ESG) considerations, as well as...more
Le 9 juin 2022, l’Association canadienne des organismes de contrôle des régimes de retraite (l’« ACOR ») a publié les projets de ligne directrice suivants : Le cyberrisque pour les régimes de retraite, Considérations...more
What You Need to Know About Draft Amendments to the Federal Income Tax Act and Regulations - On February 4, 2022, the Canadian federal government released draft legislation to implement a variety of proposed tax measures,...more
Voici le 31e numéro de l’Infolettre sur les régimes de retraite de Blakes. La présente infolettre donne un aperçu des faits récents en jurisprudence qui ont une incidence sur les régimes de retraite. Veuillez noter cependant...more
Welcome to the 31st issue of the Blakes Pensions Newsletter. This newsletter provides a summary of recent jurisprudential developments that affect pensions and is not intended to be legal advice....more
Le 20 mai 2021, le ministère des Finances du Canada a annoncé une prolongation d’un an du projet de règlement, publié pour la première fois le 2 juillet 2020 (le « projet de règlement de 2020 »), visant à prêter main-forte...more
On May 20, 2021, the Department of Finance Canada announced a one-year extension of draft regulations, initially released on July 2, 2020 (2020 Draft Regulations), that are intended to assist sponsors of registered pension...more
Welcome to the 29th issue of the Blakes Pensions, Benefits & Executive Compensation Newsletter. This newsletter provides a summary of recent jurisprudential developments that affect pensions, benefits and executive...more
On December 11, 2020, Quebec’s National Assembly adopted Bill 68, with certain amendments made to its original text, thereby enacting An Act mainly to allow the establishment of target benefit pension plans (Act). The...more
On October 7, 2020, Bill 68, An Act mainly to allow the establishment of target benefit pension plans (Bill 68), was tabled at Quebec’s National Assembly by the province’s Minister of Finance, Éric Girard. Bill 68’s main...more