Pension Fund of an Exempt Beneficial Owner. A fund established in the Isle of Man by an exempt beneficial owner to provide retirement, disability, or death benefits to beneficiaries or participants that are current or former employees of the exempt beneficial owner (or persons designated by such employees), or that are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the exempt beneficial owner.
Appears in 5 contracts
Samples: International Tax Compliance Agreement, Annex Ii, Agreement Between the Government of the United States of America and the Government of the Isle of Man to Improve International Tax Compliance and to Implement Fatca
