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Former ACA Director Jackie Bugnion and Paula Singer of counsel at Vacovec, Mayette & Singer LLP, have published a proposal for the fair US tax treatment of foreign pensions.  The non-recognition of foreign pensions as US-qualified is one of the biggest concerns for Americans living and working overseas.  See Ms. Bugnion and Ms. Singer’s recommendations are here (Copyright 2016 Tax Analysts; reprinted with permission)