As more employers operate globally, employees participate in US and non-US plans. This session will focus on: -The compliance issues that arise with respect to US qualified plan participation (401(k) and pension plans) when US employees go on a foreign assignment or foreign employees come to the US, including eligibility, controlled group issues, nondiscrimination testing, distribution, etc. -Income recognition and deduction issues with non-US plans, including Sections 402(b), 409A, 457A, and 404A -New Puerto Rico requirements for Puerto Rico 401(k) and pension plans.
JD, LLM Taxation,
Principal, Washington National Tax,
National Director, Compensation and Benefits,
Cherry Bekaert LLP
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