On February 20, 2020, the PR Treasury issued Internal Revenue Circular Letter No. 20-08 granting employers temporary income tax exemptions over payments and certain benefits made to employees and contractors related to the recent earthquakes.
The Puerto Rico Treasury Department has issued guidance providing special rules and procedures applicable to distributions from qualified retirement plans and individual retirement accounts following the recent earthquakes.
The Second Circuit recently considered for the first time whether the equitable remedy of reformation was available under ERISA absent an allegation of fraud, mistake, or inequitable conduct.
On December 28, 2019, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 19-17 announcing the applicable limits for Puerto Rico qualified retirement plans for 2020.
The Supreme Court of Canada will issue a decision in 2020 that is expected to have profound impact on the relationship between employers and employees.
A U.S. District Court in Connecticut recently issued an order that highlights the importance of understanding exactly what the term “medically necessary” means in an ERISA health plan.
The Ontario Divisional court recently held that an employer is not discriminating against an accommodated employee who can only work part-time because of a disability when it fails to provide the employee the benefits that a full-time employee receives.
