What this topic covers
U.S. retirement accounts are governed by U.S. plan rules and U.S. custodian policy, and by the tax and reporting rules of the country where the account owner lives. Those two systems are written independently of each other, and the questions that matter usually sit where they meet.
This hub organizes educational material on account custody, distributions, contributions, beneficiary designations, and reporting. It does not state what any individual should do, and it does not summarize outcomes under any particular treaty.
Questions worth reviewing
A move abroad does not automatically close a U.S. retirement account, but custodians set their own policies about non-U.S. addresses, and those policies vary. Confirming what a custodian will and will not support is generally the first item on the list.
Distributions, rollovers, and Roth conversions are events that both countries may look at. Whether they look at them the same way, in the same year, is a question for qualified professionals in both jurisdictions.
Questions worth reviewing with a qualified professional
- Who can continue to hold the account after a move abroad?
- What happens to contributions once earned income changes?
- How are distributions reported in two countries?
- How do beneficiary designations interact with local inheritance rules?