Retirement Plan Issues for Internationally Mobile Employees Connected to France

This Practice Note provides an overview of the retirement plan (also known as pension scheme) issues of internationally mobile employees that have a retirement plan connection with France. It considers key tax points, retirement plan-related social security and labour law provisions and other relevant considerations including the treatment of retirement plan benefits on the insolvency or winding-up of a sponsoring employer and applicable fiduciary duty laws that apply to plan administrators.

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