US Withholding Tax by Ross McGill

Author:Ross McGill
Language: eng
Format: epub
ISBN: 9783030230852
Publisher: Springer International Publishing

2.Contributions to the plan must:(a)Be limited by reference to earned income and be sourced only from one or more of—the employer, employee or government

(b)Be excluded from ‘income’ of the beneficiary and/or taxation of the attributable income must be deferred

(c)Be sourced at least 50% from employer or government

3.No single beneficiary can be entitled to more than 5% of the assets of the plan.

Non-profits

Another class of C-DCFFI are non-profits. To be eligible for this status, the FFI must:1.Be established and maintained in its country of residence

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