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G Ford
Having permanently emigrated to the US, I wish to cancel my UK government pension(will not otherwise commence benefit payments until 2013) and place the accrued already funds in a Roth or ordinary IRA, while i continue to be employed by US State Government. Is this possible.
P A Weick
Unlikely that you can do either.

To rollover funds into a traditional IRA, the moneys must come from another IRA or a qualified plan. Both require the funds to be held in a domestic trust which the Internal Revenue Code defines as a trust organized under the laws of one of the 50 states and the District of Columbia. Thus, your pension probably would not qulify.

As to a Roth rollover, those can only be done from a traditional IRA.

You may have one other source to look to. If the US/UK tax treaty allows rollovers, then you could. I am not familiar with any provision that allows such to occur.

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