Compass Retirement Consulting Group, Inc. |
Retirement Plan Administrator (TPA) Retirement Plan Consultants |
Nova 401(k) Associates |
United 401(k) Plans, Inc. |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Trucker Huss, A Professional Corporation |
Retirement, LLC |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Retirement Plan Documents Specialist Loren D. Stark Company |
Central Pension Fund of the IUOE |
Nicholas Pension Consultants |
Bates & Company |
Carpenter Morse Group |
Pentegra |
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Tax-Qualified Retirement Plans: Special Rules Apply to Withholding on Distributions to Non-Resident Aliens Morgan Lewis ![]() Sept. 15, 2015 "[If] the individual is [a non-resident alien (NRA)] at the time of distribution, the NRA withholding rules apply, even if the individual spent all or part of his/her related service working in the United States. Assuming the NRA withholding regime applies, a flat 30% withholding rate generally is imposed on the portion of the distribution that is attributable to (i) all earnings that accrued on the participant's benefit, and (ii) contributions made with respect to the participant's period of service in the United States. Any contributions made with respect to the NRA's period of service outside of the United States are not subject to US income tax withholding. The IRS has provided special guidance on applying this concept to defined benefit plans." |
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