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In the event a plan participant files bankruptcy—typically chapter 7 or 13—a number of issues can arise for a pension plan. Since the modern Bankruptcy Code of 1978 was enacted, many courts...

While it's possible this couple was truthful, insurance claims frequently suffer from exaggerated injuries and malingering.

Once the smoke and dust clears from the latest enormous data breach, the focus seems to turn to the lack of any comprehensive national data breach law.

In today's News of Note, we examine how quantum computers are aiding scientific research and forcing governments to upgrade their cybersecurity defense programs, new AI tools and the continued debate...

While the use of warranty and indemnity insurance has become relatively commonplace in the U.S. and European M&A markets over the last decade or so, it has struggled to gain a meaningful foothold in ASEAN during the same period.

Have a social media policy in place to enable you to take appropriate action if an employee misbehaves on social media.

Both failure to innovate and innovation itself are projected to be recognised as major risks within the next few years.

Of particular benefit to a new manager is that incubator or approved funds are not required to prepare an offering memorandum.

As previously noted, businesses are keen to shine their spotlights on the surge of disruptive technology, particularly with the opportunities it stands to introduce, the existing standards it proposes to displace, and the upside it promises for bottom lines.

As much as Q1 is tax season, it's also the time when we all try to jump back into fitness. Finding the right fit that will get results and keep you motivated are key.

Shareholders are placing increased value on non-financial factors when making investment decisions

E&Y has reported that the media and entertainment (M&E) industry will experience a record high number of M&A deals in the coming year.

With Canadian prime and US federal interest rates maintaining an all-time low since the 1980s, the current market is well-positioned for leveraged acquisitions.

Uncertainty has been a theme in 2016: on the heels of Brexit, Donald Trump has been named the President-elect of the United States.

The BOC and OSFI and a small group of volunteer financial institutions will conduct a pilot project to evaluate the possible effects of climate change and the transition to a low-carbon economy on Canada's financial system and institutions.

The Canada Revenue Agency (CRA) has recently revised its administrative guidance on the application of third-party penalties under section 163.2 of the Income Tax Act (Canada) (ITA), broadening the circumstances in which the CRA may apply penalties.

The fund finance market has continued to evolve over the last 12 months, with existing trends persisting and, in some cases, accelerating...