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Member Articles


Court Holds That Plan Sponsor’s SEC Filings Were Incorporated By Reference Into Retirement Plan’s Summary Plan Description and Constituted Part of the Plan Fiduciary’s Communications to Plan Participants

Contact: Mark S. Thomas & Robert W. Shaw; Williams Mullen (North Carolina & Virginia, USA) The U.S. Court of Appeals for the Ninth Circuit has held that an ERISA-regulated employee stock-ownership retirement plan ...

Warning: Non-notification May Become Expensive

Contact: Dieter Hauck & Esther Sowka-Hold; Preslmayr Rechtsanwälte (Austria) A group of companies with an Austrian subsidiary held 25.1% in a Hungarian entity. The Hungarian entity had a turnover of ...

Canada and the European Union Conclude Negotiations on Trade Deal

Contact: Henry J. Chang; Blaney McMurtry LLP (Ontario, Canada) Introduction On October 18, 2013, Canada and the European Union ("EU") reached an agreement, in principle, on a Comprehensive Economic and Trade ...

CFPB Issues Interim Final Rules on Dodd-Frank Mortgage Loan Servicing Requirements

Contact: Edmund D. Harllee; Williams Mullen (North Carolina & Virginia, USA) On Wednesday, October 23, the Consumer Financial Protection Bureau (the "Bureau") published interim final rules (and a request for public ...

Compulsory Online VAT Filing is Illegal!

Contact: Burgis & Bullock (Warwickshire, England) Three VAT registered businesses have won their appeals against HMRC's requirement that they file their VAT returns online. All of the appellants ran their own small bus ...

Growing Small Businesses: The SBA 504 Loan Program

Authors: Michael L. Ostrowsky, Lindsay A. Van Houten; Bressler, Amery & Ross, P.C. (New Jersey, USA) The Small Business Administration (SBA) 504 Loan Program provides an alternative to conventional financing for smal ...

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