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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
