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New FATCA Regulations Solve Some Issues for Pension Plans, But Other Problems Remain (PDF)
Pillsbury Link to more items from this source
[Guidance Overview]
Mar. 23, 2012
"For multinational companies, it is increasingly common to move key employees in and out of different countries -- a practice that can trigger a variety of issues. New regulations proposed in February offer some relief for companies with an international workforce, as they indicate that most non-U.S. pension plans will be treated by the U.S. as 'deemed compliant' with Foreign Account Tax Compliance Act (FATCA). But multinational employers still have reasons to look closely at pension-based U.S. tax liabilities affecting mobile employees."

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