Other: International Issues
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
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
- Benefits Passport 2013-03: Council Discusses International Benefits at MetLife Symposium, IEBA Conference
- Benefits Passport 2013-02: Final FATCA Regulations, Pension Litigation Liability Concerns
- Benefits Passport 2013-01: OECD-WPPP Meeting, Cross-Border Pension Taxation
- Benefits Passport 2012-07: Extension to File Amendments to Puerto Rico Plans, Recent FATCA Developments
- Benefits Passport 2012-06: FATCA Implementation, EU Transactional Tax
- Benefits Passport 2012-05: Latest Developments on Margin Requirements for Uncleared Swap Trades
- Benefits Passport 2012-04: Latest Developments on FATCA, Puerto Rico Plans
- Benefits Passport 2012-03: Update on FATCA Issues
- Benefits Passport 2012-02: Summary of the International Benefits Committee Meeting
- Benefits Passport 2012-01: Summary of IBIS Academy and International Benefits Committee Activity
- Form 8938 and FATCA — Considering Some of the Issues for 2011
- New French Nondiscrimination Rules for Executive Supplementary Pensions and Welfare Benefits
- 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
- 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
Council Materials
October 7, 2010 — Summary of Puerto Rico Plan Issues (Courtesy of Groom Law Group)
June 30, 2010 — Talking Points: FBAR Relief for Benefit Plans is Urgently Needed
Official Source Documents
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
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
February 26, 2010 — Proposed Treasury Regulations Regarding Reports of Foreign Financial Accounts
February 26, 2010 — IRS Notice 2010-23: FBAR Filing Requirements, Administrative Relief
February 26, 2010 — IRS Notice 2010-23 regarding FBAR filing relief
February 26, 2010 — Treasury Proposed Rule regarding FinCEN's implementation of the Bank Secrecy Act and foreign financial account reporting
Council Materials
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 BRIEF: 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 BRIEF: Report from the OECD-Working Party on Private Pensions Meeting (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 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
November 22, 2010 — Council/CIEBA Letter to FinCEN Requesting FBAR Guidance
November 15, 2010 — Letter to IRS Regarding Puerto Rico Plan Issues
February 26, 2010 — Analysis of Proposed Treasury Regulations Regarding Reports of Foreign Financial Accounts (Courtesy of Groom Law Group, Chartered)
October 5, 2009 — Council Comment Letter to IRS on FBAR Issues
August 11, 2009 — Groom Law Group Memorandum on FBAR Extension
International Benefits Committee (Members Only)
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)
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
