https://www.taxtmi.com/acts?id=51377 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. en-us Wed, 21 May 2025 16:32:21 +0530 Wed, 21 May 2025 16:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51377 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. Act-Rules DTAA Wed, 21 May 2025 16:32:21 +0530 https://www.taxtmi.com/acts?id=51377