Other: International Issues


Legislative — proposals, bills and analysis from the 112th and 113th Congresses (2011-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Archive — All materials dated prior to 2011
Press Releases — Council statements and advisories to the news media
Links — relevant links to outside resources



(Items in italic are available only to Council members.)

International Benefits Committee Updates

Benefits Passport — Updates and Information on International Benefits

April 11, 2012

  • Form 8938 and FATCA — Considering Some of the Issues for 2011
  • New French Nondiscrimination Rules for Executive Supplementary Pensions and Welfare Benefits

March 6, 2012

  • Treasury Issues Proposed FATCA Regulations and Expands Foreign Retirement Plan Exemption
  • New European Commission White Paper on Pensions Published
  • France Exempts Certain Foreign Pension Trusts from New Wealth Tax
  • Update on the Status of Puerto Rico Plan Guidance

December 19, 2011

  • OECD and IOPS Adopt 'Good' Practices on Pension Funds' Use of Alternative Investments and Derivatives
  • Mandatory Auto-Enrolment Delayed in UK

IBIS Academy Information

Official Source Documents

November 19, 2013 – International Tax Reform Legislative Proposal (Baucus)

Council Materials
Official Source Documents

May 28, 2013 — Hacienda Circular Letter 2013-02, Extension of Deadlines to Adopt Amendments and File Plans for Puerto Rico Tax Qualification

January 28, 2013 — IRS Final Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities under the Foreign Account Tax Compliance Act (FATCA)

November 14, 2012 — IRS Model 2 Template for FATCA Implementation Agreements Between U.S. and Partners

October 24, 2012 — IRS Announcement 2012-42: Timelines for Due Diligence and Other Requirements under FATCA

September 14, 2012 — Hacienda Administrative Determination 12-13: Employers Claiming A Deduction for Contributions to Employee Exempt Trusts

February 13, 2012 — Hacienda Circular Letter 2012-02, Permitting Dual-Qualified Plans to File Form 5500 (Spanish)

February 14, 2012 — FinCEN Notice 2012-01: Extended Filing Date Related to Notices 2011-1 and 2011-2

February 9, 2012 — IRS Proposed Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities under FACTA

December 19, 2011 — IRS Notice 2012-06: Puerto Rico Plan Group Trust Transition Relief

June 17, 2011— FinCEN Notice 2011-02: FBAR Filing Requirement — Extended Filing Date

June 16, 2011 — IRS Notice 2011-54: FBAR Filing Requirements

May 31, 2011 — FinCEN Notice 2011-01: FBAR Filing Requirement — Extended Filing Date

Council Materials

April 1, 2014 — Summary of European Commission Revised Pension Directive (Courtesy of Groom Law Group)

March 26, 2014 — Benefits Passport Webinar Presentation Slides: International Pension Plan, International Savings Plan and Trends in Middle East (Michael Brough, Towers Watson)

February 19, 2014 — Benefits Briefing Webinar Presentation Slides: FATCA and Non-U.S. Long-Term Benefits Programs

November 14, 2013 — Benefits Passport Webinar Presentation Slides: Trends in Australia & Asia

September 12, 2013 — Benefits Passport Webinar Presentation Slides: Trends in Latin America

June 11, 2013 — Memo: Puerto Rico Treasury Department Grants Additional Extension to Adopt Amendments and File Plans for Puerto Rico Tax Qualification (Courtesy of Groom Law Group)

May 23, 2013 — Benefits Passport Webinar Presentation Slides: Mobile Employees

March 7, 2013 — Benefits Passport Webinar Presentation Slides: Benefits Pooling & Captives (Sabina Marotta, L-3 Communications/Kathleen Waslov, Willis Global Solutions)

February 7, 2013 — BENEFITS BLUEPRINT: Treasury/IRS Issue Final FATCA Regulations with Non-U.S. Pension Fund Exemptions (Prepared by David W. Powell, Groom Law Group, Chartered)

January 31, 2013 — BENEFITS BLUEPRINT: Report from the OECD-Working Party on Private Pensions Meeting (Prepared by David W. Powell, Groom Law Group, Chartered)

January 31, 2013 — BENEFITS BLUEPRINT: European Litigation on Taxes on Cross-Border Pension Investment: Should Your Plan Look for Refunds? (Prepared by David W. Powell, Groom Law Group, Chartered)

December 14, 2012 — Groom Law Group Letter to Treasury Regarding Puerto Rico Plans and Participation in Group Trusts

November 29, 2012 — Puerto Rico Treasury Department Announces Deadline Extension for PR Code Amendments and Filings (Courtesy of Groom Law Group)

September 28, 2012 — Global Pension Coalition Letter Regarding Margin Requirements for Uncleared Swaps

September 26, 2012 — Memo: Puerto Rico Treasury Department Provides Helpful Clarification of Deduction Limit for Contributions to Defined Benefit Plans (Courtesy of Groom Law Group)

July 13, 2012 — Memo: Due Date to File Annual Returns and Fee Disclosures For Puerto Rico Plans (Courtesy of Groom Law Group)

April 24, 2012 — Memo: Extension of Puerto Rico Tax Amnesty Program May Help Puerto Rico Retirement Plans Correct Prior Failures With 1994 Withholding and Reporting Requirements (Courtesy of Groom Law Group)

April 20, 2012 — Summary of UK Binding Say on Pay Proposal (Courtesy of Paul Hastings)

April 16, 2012 — Council Letter to IRS Regarding Notice 2012-06

February 21, 2012 — Memo: PR Treasury Allows Certain Puerto Rico Qualified Retirement Plans to File Copy of Form 5500 (Courtesy of Groom Law Group)

February 6, 2012 — Memo: Puerto Rico Treasury Issues Guidance for Puerto Rico Qualification of Retirement Plans, Relief for Retroactive Qualification (Courtesy of Groom Law Group)

December 19, 2011 — Summary of IRS Notice 2012-04: Puerto Rico Plan Group Trust Transition Relief (Courtesy of Groom Law Group)

July 28, 2011 — Council Letter to IRS Regarding Puerto Rico Plan Issues

July 25, 2011 — Group Letter to IRS Regarding Exemption for Foreign Retirement Plans under FACTA

April 11, 2011 — Council Comment Letter to IRS Regarding Puerto Rico Plans

Official Source Documents
Council Materials

International Benefits Committee (Members Only)

International Employee Benefits Association

European Federation for Retirement Provisions (EFRP)

Center for Strategic and International Studies (CSIS)

Organization for Economic Cooperation and Development (OECD)

United States Council on International Business (USCIB)