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Retirement › Pension Funds

Groom Law Group, Chartered

Recent IRS Guidance Focuses on Rules for Qualified Foreign Pension Funds

Groom Law Group, Chartered on

At the end of 2022, the Department of the Treasury and the Internal Revenue Service (together, the “IRS”) issued two sets of guidance – a final rule and a proposed rule – addressing the application of certain provisions of...more

Hogan Lovells

Keine Pfändung von Entgeltumwandlungen

Hogan Lovells on

Beiträge in Direktversicherungen können im Regelfall nicht gepfändet werden. Aber auch in anderen Durchführungswegen unterliegen Einzahlungen im Wege der Entgeltumwandlung nicht der Pfändung....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reporting to Russian Pension Fund Goes Online

Ogletree, Deakins, Nash, Smoak & Stewart,... on

Historically, employers have been required to log employees’ work experience and years of service in a distinct human resources (HR) document called a “labor book.” New legislation requires employers to now start logging this...more

Littler

Littler Global Guide - Portugal - Q3 2019

Littler on

The Decree-law no. 108/2019, of August 13, published in Diário da República, introduced amendments to the Retirement Statute and created the new early retirement scheme. This decree-law reviews the early retirement scheme of...more

White & Case LLP

Mexican House of Representatives Approves Reforms to the Retirement Savings Systems Law

White & Case LLP on

As previously informed in our Client Alert from January 25, the Mexican Federal Executive branch submitted a bill that was published in the House of Representatives Parliamentary Gazette on January 23, 2019, with the purpose...more

Hogan Lovells

Employee's objection period only two weeks against an industry-wide pension fund exemption decision

Hogan Lovells on

Dutch labor law provides (in Article 7: 686a of the Dutch Civil Code) for relatively short (expiry) periods for submitting a petition by an employee. ...more

Goodwin

New Freedom of Information Law in Kentucky

Goodwin on

Freedom of information legislation has been an issue that private fund managers have had to deal with for some time. Public pension funds invest a significant amount of capital into private funds and most, as public bodies,...more

Farrell Fritz, P.C.

Are Employers Required to Make Contributions to Union Pension Fund for “Bonus” Payments?

Farrell Fritz, P.C. on

Hammering Nails Construction has a CBA (collective bargaining agreement) with Local 1 of the United Brotherhood of Widgetmakers (“Union”). After a pension fund audit, Hammering Nails received a letter claiming it owed...more

Blake, Cassels & Graydon LLP

2015 Ontario Economic Outlook and Fiscal Review Provisions Affecting the Retirement Income System

Blake, Cassels & Graydon LLP on

The Ontario government has confirmed that it continues to move forward to implement the ORPP in 2017, while allowing for potential integration of the ORPP with a Canada Pension Plan (CPP) enhancement in the future. For more...more

Franczek P.C.

IRS to Prohibit Lump-Sum Cashout Windows for Pension Plan Retirees

Franczek P.C. on

As described in a prior alert, the IRS issued Notice 2015-49, which abruptly announces the IRS’s intention to prohibit lump-sum cashout windows for pension plan retirees already in pay status. The IRS intends to prohibit...more

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