Testing ... testing ... testing ... qualified plans of a US controlled group for nondiscrimination

Article Abstract:

The Internal Revenue Service (IRS) regulation on nondiscrimination testing of retirement and pension plans is described. Particular emphasis is placed on the law's effect on international firms which are based outside the US and have subsidiaries in various states and industries. The IRS law aims to prevent discrimination in the drawing up of pension, profit sharing and stock bonus plans that may favor a particular employee group. The steps in the testing process are outlined and discussed at length.

Finance, taxation, & monetary policy, Laws, regulations and rules, Qualified benefit plans, United States. Internal Revenue Service

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Benefit provision for internationally mobile employees

Article Abstract:

A survey of company benefit plans for internationally mobile employees reveals that there still are complications when it comes to benefits management. The survey reveals that respondents generally preferred book reserves and special arrangement for medical benefits. The survey also reveals that companies generally have accrual rates of 1.75%, charge employees aged 60 to 69 the highest, have fixed rate contributions of between 6% and 10%, and have benefits from other company plans.

Employee Benefits & Services, Human resource management, Surveys, Employee benefits

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Moving between Australia and the UK: solving retirement benefit problems

Article Abstract:

Guidance on planning for the pension needs of mobile workers is presented. Typical employment transfers of personnel between Australia and the UK are described and their taxation and pension implications are examined.

Planning, Economic aspects, Employment abroad, Overseas employment, Pensions, Retirement

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