Pension Fund of an Exempt Beneficial Owner. A fund established in Bermuda 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 3 contracts
Samples: International Tax Compliance Agreement, International Tax Compliance Agreement, Cooperation Agreement
Pension Fund of an Exempt Beneficial Owner. A fund established in Bermuda The Bahamas 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 3 contracts
Samples: Foreign Account Tax Compliance Agreement, Agreement to Implement Fatca, Foreign Account Tax Compliance Agreement