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Employee Benefit Plans 2014

International Employee Benefit Plans

May 14, 2014 12:45pm ‐ May 14, 2014 2:00pm

Standard: $49.00


This session will focus on two aspects of international employee benefit plans: (1) Puerto Rico tax-qualified plans, with a focus on Puerto Rico 401(k) requirements; and (2) U.S. tax-qualified plans with U.S. employees on assignment outside the United States or non-U.S. employees on assignment within the United States. Participants will:
• Understand Puerto Rico tax-qualification requirements, including determination letter requirement, dual-qualified vs. Puerto Rico-only plans, differences between Puerto Rico requirements and U.S. tax-qualification requirements
• Understand key issues that impact U.S. tax-qualified plans with employees on cross-border assignments, including eligibility, controlled group rules, non-discrimination testing, compensation, distributions
• Learn about income tax treaty provisions that address participation in U.S. and non-U.S. tax-qualified plans by employees on cross-border assignments


  • Karen M. Field, J.D., Senior Director, RSM US LLP
  • Veena K. Murthy, JD, LLM Taxation, Principal, Washington National Tax, Crowe LLP
  • Toby W. Ruda, CPA, Senior Director, Washington National Tax, Compensation & Benefits, RSM US LLP

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