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The technology explosion, the dot-com boom and its subsequent demise, and the continuing expansion of the North American economy – the constant thread through the last two decades has been the ever-increasing reliance by almost all businesses and industries on licensing intellectual property, technology and other forms of intangibles for one purpose or another. This is so even though reliance on technology licensing is not new – as early as 1996, North American corporations earned over $66 billi

The increasing cost of pension plan administration has more employers asking whether pension plan expenses may be paid from the pension fund.