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Toyota Tsusho : Corporate Governance Report-Toyota Tsusho Corporation (2021FY)


I. Basic Policies for Corporate Governance, Capital Structure, Corporate Attributes and other Basic Information
1. Basic Policy
In the Toyota Tsusho Group s Fundamental Philosophy, the Toyota Tsusho Group (the Group ) has set forth the corporate philosophy Living and prospering together with people, society, and the Earth, we aim to be a value-generating corporation that contributes to creation of a prosperous society. The Group has instituted the Behavioral Guidelines as a fundamental code of conduct for legally and appropriately realizing this philosophy as a good corporate citizen.
In keeping with this Fundamental Philosophy, the Company has instituted the Basic Policies on Establishing Internal Control Systems for the purpose of carrying on and deepening penetration of the Toyota Tsusho Group Way, which articulates the Group s unique values, beliefs, and daily principles of conduct, of promoting value creation from the cus ....

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The American Rescue Plan Act Of 2021 Includes A Full COBRA Health Insurance Subsidy - Employment and HR


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President Joe Biden signed the American Rescue Plan Act of 2021
(ARP) into law on March 11, 2021. Among many other provisions, the
ARP includes a temporary 100 percent COBRA subsidy for individuals
whose qualifying event was an involuntary termination of employment
or reduction in hours. The COBRA subsidy goes into effect on April
1, 2021, and will apply to employers that sponsor both fully
insured and self-insured coverage for their employees.
This 
Alert outlines the COBRA subsidy rules and
implementation steps for employers.
Eligibility
The subsidy is available to employees who lose (or have already ....

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John Coughlan Reoffering For Riverview Town Councillor


(Photo: submitted)
He has announced his intentions to reoffer in the upcoming municipal election.
Coughlan has spent most of his life as a Riverview resident, raising his two daughters with his wife Pam.
When he retired from CN and Via Rail in 2011, John began focusing more of his time and energy towards volunteering. He is a long-time member of the Knights of Columbus Riverview Council 9270, has served on many church committees in the Immaculate Heart of Mary Parish, and volunteers at the Albert County Food Bank and Christmas food and toy drive.
He has also served as Deputy Mayor, and is currently a liaison for the Codiac Regional Police Authority, as well is a member of the EMO Committee and Executive Compensation Committee for the town. ....

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Having an IPS Doesn't Necessarily Increase Plan Sponsor Liability


Having an IPS Doesn’t Necessarily Increase Plan Sponsor Liability
A properly drafted investment policy statement can offer guidelines and protection for plan sponsors if it is followed.
Reported by
Retirement plan sponsors aren’t required by the Employee Retirement Income Security Act (ERISA) to have an investment policy statement (IPS), but it is considered a prudent practice.
However, Bruce Ashton, a partner in the Faegre Drinker Biddle & Reath LLP Employee Benefits and Executive Compensation Practice Group, says he’s heard some plan sponsors say they don’t want an IPS because it will increase their liability. “I don’t think that’s true,” he says. “The issue is what’s in the IPS and whether plan fiduciaries are following it. For example, if the IPS has a policy in it that is not a prudent process and it gets followed, that could increase liability significantly. Likewise, if it prescribes an array of prudent processes and fiduciaries don’t f ....

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