Wealthtrans/Fairbrook Technical Tax Guide

For Expats, IRAs Have U.S. & Foreign Taxes.

All U.S. persons who are resident tax payers overseas require our solution to their 401k/Individual Retirement Account (IRA) problem because: When the employer is no longer contributing to a 401k the employee takes it out of the employer plan and puts it into an IRA without U.S. Tax consequence…however; ● For a foreign resident U.S. person when he moves his 401k to an IRA it has moved from recognized international occupational pension law to domestic tax law. ● Overseas government regulated and registered international pension law is not subject to tax law.

Meaning that for a U.S. Person in the USA there would not be a tax difference between the two laws. ● For overseas residents an IRA is subject to foreign income tax on gains and withdrawals.

Here is the foreign tax consequence of rolling a 401k to an IRA:

● The government regulator is The Employee Retirement Income Security Act of 1974 (ERISA). ● Recognized in FATCA, DTA, TIEA and GATCA (93 jurisdictions beginning in 2017). ● Exempt from foreign country reporting on gains and accumulations. ● Withdrawals are subject to tax consequence specified by Double Taxation Agreements (DTA) or U.S. Treasury foreign country corresponding retirement plan agreements.

● Registered in U.S. tax aw (this is not International pension law) ● Not recognized internationally as tax deferred. ● Subject to foreign country reporting and tax on accumulations. ● Withdrawals are subject to tax in the U.S.A. and subject to tax in the clients resident foreign country. ● For a U.S. Person with a non U.S. Spouse, estate tax of 35% is charged on all U.S. assets above USD $60,000.00.

Your Individual Retirement Account is registered in a foreign government regulated, registered and recognized occupational retirement plan.

● Registered in internationally recognized pension law ● Registered in the Foreign Account Tax Compliance Act, Double Taxation Agreements, the Tax Information Exchange agreements and the IRS on Form W-8BEN-E box 29e. ● Recognized in Common, Civil and Sharia law internationally. ● Exempt from reporting gains and accumulations internationally. ● U.S. IRA Trustee reporting and tax compliance. ● Withdrawals are subject to tax consequence specified by the DTA or U.S. Treasury foreign country corresponding retirement plan agreements. Withdrawals can be free from tax.

Our Solution is Not a Choice but a Requirement for Tax Preferred Withdrawals Outcome: of a USA qualified retirement plan 'rollover'' to a non-US foreign investment account, registered in a foreign government regulated in occupational pension law, registered in FATCA and recognized by the IRS, without a current tax consequence in the USA or foreign country of residence provides: ● IRS recognized tax deferred on gains and accumulations from outside the USA. ● Asset Protection in governmental agreements globally. ● Exempt from foreign government reporting of an overseas financial account ● Legally excluded from foreign country assets reporting. ● Exempt from foreign country income tax, wealth tax or estate tax exposure. ● Registered foreign financial account as a deemed professional investor, foreign resident and non U.S. person.

● Access investments worldwide without US Person blockages ● Access investments that are outside S.E.C. trading barriers. ● Access investments without some of the restrictions of qualified plans (eg UBIT) ● Access to institutional purchasing power ● Access can include hedge funds, private equity and leveraged investments ● Access to investments from a tax free environment. ● Diversify across different markets, currencies, and legal systems.

● Foreign regulated retirement plan Trustee recognized by the US. Treasury, Internal Revenue Service, OECD, Double Taxation Agreement and Tax Information Exchange agreements. ● Geo-diversification of investments, custodians and securities markets ● Statutory legal protection avoids claims, counter claims, discovery, summons, new parties joined, dispositions, interrogatories, court judgment, and claims of a divorce court or bankruptcy court. ● Tax law free, estate tax law free, securities law free and monetary control law free. ● Retirement plan law recognized in Common, Civil and Sharia law countries. ● Secret and Private by the IRS, FATCA, Statute Law and Governance. ● ''Triangle of Security'' safety and security segregates custody from ownership. ● U.S. IRS regulated, registered and recognized trustee. ● Registered exempt from reporting on IRS W8BEN-E box 29e. ● No W-9 filing required on overseas investment account. ● No IRS Form 8938 filing. ● No U.S. Treasury FinCEN 114 filing. ● No IRS Form 3520 or 3520a filing.

When you invest from inside different international markets, you segregate across different markets, currencies, and legal systems.

This U.S. court recognized private and secret legal framework is a great way to gain protection from the U.S. lawsuit industry. by means of integrating double taxation agreements.

The attacks of September 11, 2001, demonstrated the vulnerability of the U.S. financial infrastructure. U.S. securities markets closed for four days after the attack. During this time, U.S. investors with only U.S. brokerage accounts were locked out. But U.S. investors with foreign accounts could trade foreign securities on foreign exchanges.

The optimal safety is to totally eliminate your dependence on any one country.

A) Jurisdiction of the legal framework, B) Jurisdiction of the custodian and, C) Jurisdiction of the investment account.

Wealthtrans IRA/401k Rollovers,

Fairbrook Alliance,

3F New Times Plaza,

Suite 6803, 68th Floor, The Centre

1, Taizi Road, Shekou,

99, Queens Road, Central,

Shenzhen, 518067,

Hong Kong.

PR China.

www.fairbrookalliance.com

www.wealthtrans.com

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info@wealthtrans.com

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