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Employee Benefit Plans Conference 2018

EBP1864 - Benefits for Expats and Inpats

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Standard: $49.00


Considerations with respect to the taxation and reporting of employee pension plans for cross-border employees. By the end of the session, the participant should be able to
• Identify and describe US tax implications of participation in non-U.S. pension schemes
• Describe the difference between funded and unfunded plans
• Consider differences between defined contribution and defined benefit plans
• Identify the section 402(b) tax treatment for a US taxpayer
• Describe the special “grantor trust” rule for foreign plans subject to section 402(b)
• Identify and describe US information reporting requirements resulting from participation in non-U.S. pension schemes.


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