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Employee Benefit Plans 2015

International Employee Benefit Plans

May 19, 2015 8:45am ‐ May 19, 2015 10:00am

Standard: $49.00


As more employers operate globally, employees on international assignments may continue to participate in their home country pension plans or join a host-country plan. Through the use of case studies, this session will address:
• U.S. qualified plan compliance issues [401(k) and pension plans] when U.S. employees go on a foreign assignment or foreign employees come to the United States, including eligibility, controlled group issues, nondiscrimination testing, distribution, etc.
• U.S. taxation of participants in non-U.S. plans [Sections 402(b) and 409(A)], and the impact of treaties and/or totalization agreements


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