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Employee Benefit Plans 2013

International Plan Issues

May 16, 2013 8:45am ‐ May 16, 2013 10:00am


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.


  • Veena K. Murthy, JD, LLM Taxation, Principal, Washington National Tax, Crowe LLP
  • Deb Walker, CPA, MBA, National Director, Compensation and Benefits, Cherry Bekaert LLP

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