Jurisdiction

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Jurisdiction

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Increasing pensions: CPI/RPI revisited

This article examines the issue of the inflationary measure used for increasing pensions in payment and revaluing deferred benefits in final salary occupational pension schemes.

Law Firm: Womble Bond Dickinson | Published: 08 January 2018 | Practice Area: Pensions

US Tax Reform: Opportunities and challenges for leveraged finance

The new tax rules are expected to have an immediate impact on leveraged companies and leveraged finance transactions, as this briefing explains.

Law Firm: Latham & Watkins | Published: 08 January 2018 | Practice Area: Taxation

Rating: 2 people found this useful

Proposed rule expands opportunity for association health plans

Coverage available through association health plans (AHPs) may avoid “essential health benefit” and other Affordable Care Act requirements applicable to smaller group and individual market plans.

Law Firm: Reed Smith | Published: 08 January 2018 | Practice Area: Central Government

Occupational Pension Schemes (Master Trusts) Regulations 2018

The DWP has issued a consultation document on Regulations introducing an authorisation and a supervisory regime in relation to Master Trusts. This article takes a closer look.

Law Firm: Shoosmiths | Published: 08 January 2018 | Practice Area: Central Government

Intellectual Property and Technology News (North America), Issue 36, Q4 2017

This report from DLA Piper covers IP, data protection and text messages, as well as introducing a key new team member.

Law Firm: DLA Piper | Published: 08 January 2018 | Practice Area: Intellectual Property

Crunch time on Brexit and climate policy

The UK and the EU27 have said they want a close partnership post-Brexit but this year could test their co-operation on environmental protection in three ways, outlined in this article.

Law Firm: Herbert Smith Freehills | Published: 08 January 2018 | Practice Area: Central Government

Rating: 1 person found this useful

Invoice Finance 2018: Where next for bans on assignment?

Invoice finance provides crucial lifeblood to the financing of UK PLC. This article provides an overview of what to expect in 2018.

Law Firm: Gowling WLG | Published: 08 January 2018 | Practice Area: Banking and Finance

Rating: 2 people found this useful

Tax Cuts and Jobs Act could have significant impact on structuring of US and foreign investments

The Tax Cuts and Jobs Act, signed into law in late December by President Donald Trump, makes major permanent and temporary changes to the US federal tax system. This article examines the new legislation in detail.

Law Firm: DLA Piper | Published: 05 January 2018 | Practice Area: Taxation

Rating: 3 people found this useful

Guide to Financial Statement Requirements in US Securities Offerings by US Issuers 2018

Latham & Watkins' guide for US issuers to the financial statements required for US securities offerings is updated and available for download now.

Law Firm: Latham & Watkins | Published: 05 January 2018 | Practice Area: Capital Markets and Debt Securities

Businesses face unlimited fines for failure to prevent facilitation of tax evasion

Andrew Barber, partner at Womble Bond Dickinson, highlights the key elements of a new criminal offence in the UK designed to help to address the problem of tax evasion.

Law Firm: Womble Bond Dickinson | Published: 05 January 2018 | Practice Area: Taxation

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