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From:
International Tax Attorney | IRS Offshore Voluntary Disclosure
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The Foreign Pension Plan Reporting Rules, Are You Compliant?
https://www.goldinglawyers.com/reporting-foreign-pension-plans-fbar-lawyers-international-tax/
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FBAR Pension Plans: Reporting Foreign Retirement to IRS. IRS & FinCEN requirements for FBAR & FATCA Pension Plans & Retirement Reporting.
