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Member Articles


Additional Action Required by Late Filers of Form 5500 (Even Those That Have Already Filed)

Contact: Lawrrence Jenab; Spencer Fane Britt & Browne LLP (Missouri, USA) Plan administrators who fail to timely file Form 5500 annual reports for their retirement plans may be subject to penalties under both ERISA ...

FATCA - What do trustees need to do? and Mini FATCAs

Contact: Boodle Hatfield (London, England)   FATCA - What do trustees need to do?   The UK and US governments have reached an agreement to implement a US law, the Foreign Account Tax Compliance Act (FATCA ...

Australia's 2014/2015 Federal Budget

Contact: ESV Chartered Accountants (Sydney, Australia) Joe Hockey handed down his first Federal budget in what is clearly a testing time for the Government. The 2014-2015 Federal Budget contained few announcemen ...

FATCA UPDATE – Bahamas Agreement “In Effect”

Contact: Delaney Partners (Bahamas) On 18 April 2014 The Bahamas Government announced that it had approved in principle the Model 1 Agreement with the US Government to implement the Foreign Account Tax Compliance Act ( ...

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