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Cross-Border Pension Contributions

M Grace Fleeman, Senior Technical Reviewer, IRS Office of Associate Chief Counsel (International), provides a US perspective on cross-border pension contributions

 
M Grace Fleeman Senior Technical Reviewer IRS Office of Associate Chief Counsel (International) provides a US perspective on cross-border pension contributions
 
In today's world it is not unusual for employees to work in more than one country during the course of their careers. Such employees often continue to contribute to pension plans in their home countries. Consider for example an employee from a multinational company headquartered in the UK who is seconded to an affiliate in the US for a limited period of time. While the employee is working in the US he or she may continue to participate in the parent company's pension scheme in the UK. The employee may...

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