Pension fund definition clarifies qualifying retirement arrangements and group trust conditions under the DTAA protocol between parties. The protocol defines pension fund for the United States to include specific Code based retirement arrangements-401(a) qualified plans (including 401(k)), profit sharing/stock bonus plans, 403(a) annuity plans, 403(b) plans, IRAs under section 408 (including Roth and SIMPLE forms), 408(k) SEP trusts, 457(g) trusts for 457(b) plans, and the Thrift Savings Fund; a group trust meets the definition only if operated exclusively or almost exclusively to earn income for the benefit of pension funds that qualify as Convention residents.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pension fund definition clarifies qualifying retirement arrangements and group trust conditions under the DTAA protocol between parties.
The protocol defines pension fund for the United States to include specific Code based retirement arrangements-401(a) qualified plans (including 401(k)), profit sharing/stock bonus plans, 403(a) annuity plans, 403(b) plans, IRAs under section 408 (including Roth and SIMPLE forms), 408(k) SEP trusts, 457(g) trusts for 457(b) plans, and the Thrift Savings Fund; a group trust meets the definition only if operated exclusively or almost exclusively to earn income for the benefit of pension funds that qualify as Convention residents.
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