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—	wiki:contents:us_tax:other [2019/11/23 22:24] (current) karen created

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	+	====== Foreign Pensions ======
	+	[[https://www.americanbar.org/content/dam/aba/administrative/taxation/policy/013118comments.pdf\|Foreign Pensions]]: This is a letter written in January 2018 by the American Bar Association explaining the US tax problems associated with non-US pensions. It includes analysis of section 402(b) and the current model US tax treaty.