[nfzOndjy]

I am confused as well. Maybe you could share a reference? I am trying to understand how this would affect 401K/IRAs for people leaving the US.

[super256]

The comment above should clarify a few things.

Unfortunately, I don't have a reference, as I was told this by an advisor from PWC a few years ago. I guess you could contact any good tax consultant, tell him the details, and let him look into it. I have no idea about how 401K works in the US.

[super256]

I found some resource here:

https://uskanzlei.com/pages/usa-oecd-crs-facta-aia