skip to sub menu skip to main content
canada-english homeour firmbusiness issuesservicesideas and researchnews
Home > Canada-English > Research > Newsletters, Periodicals and Articles > Memoranda > Back Issues > August 2002

August 2002
Vol. 16, No. 3


SECTIONS
Current Issue
Back Issues
Subscribe
Other Publications


PTO Plans: A Duty Free Export?
In spite of legislative and cultural barriers, organizations with employees in several countries often want to adopt uniform benefits and compensation programs in all jurisdictions. A U.S. PTO bank bundles separate paid time-off programs into one comprehensive plan. Our analysis reveals that PTO plans are a prime example of a U.S. export that does not easily fit the Canadian mold.

Double Jeopardy: Taxation Of Canada/U.S. Stock Options
Stock options are generally more tax effective in Canada for employees than they are in the U.S. This article discusses why the more generous Canadian tax treatment may not be applicable to U.S. taxpayers who are employed in Canada in cases where the stock options are issued by a U.S. company.

Echoes From Enron
As a result of the Enron bankruptcy, U.S. legislators have proposed a number of 401(k) plan reform bills. The Joint Forum of Financial Regulators in Canada have also issued the Discussion Paper Proposed Regulatory Principles For Capital Accumulation Plans and they are currently reviewing industry submissions. We consider why the pension assets of Enron employees and pensioners lost significant value and whether or not these fundamental problems can be resolved by further pension regulatory changes north or south of the border.

Looking at Global Leadership
Organizations around the world face fundamental challenges in attracting, developing and retaining the leaders that are important to their success. Watson Wyatt undertook a study to examine corporate leadership globally. According to the results, the more companies do to develop their leaders, the greater their financial success. A process for developing successful leaders is included.