Treaty-Qualified Retirement Fund. A fund established in India, provided that the fund is entitled to benefits under an income tax treaty between India and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of India that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. A fund established in Estonia, provided that the fund is entitled to benefits under an income tax treaty between Estonia and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Estonia that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. A fund established in Belgium and described in Subparagraph 1(k) of Article 3 of the Convention between the Government of the United States of America and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes On Income (the “Income Tax Treaty”), done at Brussels on November 27, 2006, provided that the fund is entitled to benefits under the Income Tax Treaty on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income).
Treaty-Qualified Retirement Fund. A fund established in Finland, provided that the fund is entitled to benefits under an income tax treaty between Finland and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Finland that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. A fund established in the Slovak Republic, provided that the fund is entitled to benefits under the Convention that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of the Slovak Republic that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. A fund established in Hungary, provided that the fund is entitled to benefits under an income tax treaty between Hungary and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Hungary that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. A fund established in Slovenia, provided that the fund is entitled to benefits under an income tax treaty between Slovenia and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Slovenia that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. Any pension fund established in New Zealand and described in Article 3(1)(l) (General Definitions) of the Convention, provided that the pension fund is entitled to benefits under the Convention on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of New Zealand that satisfies any applicable limitation on benefits requirement.
Treaty-Qualified Retirement Fund. A fund established in Poland, provided that the fund is entitled to benefits under an income tax treaty between Poland and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Poland that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
Treaty-Qualified Retirement Fund. A fund established in Latvia, provided that the fund is entitled to benefits under an income tax treaty between Latvia and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Latvia that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.
