Common use of Treaty-Qualified Retirement Fund Clause in Contracts

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 FinlandEstonia, provided that the fund is entitled to benefits under an income tax treaty between Finland 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 Finland Estonia that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits.