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Basis

a blog about tax law

About

Steve Kobes writes and speaks about tax law in the US and Canada (among other activities).

Welcome. This blog isn’t legal advice. It contains my personal views and doesn’t represent my employer.

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Month: January 2021

Update: IRS doesn’t like lump-sum after all?

In a previous post on the rollover of a US retirement plan to an RRSP, I argued that the IRS viewed “periodic” as non-restrictive in treaty pension provisions.

Continue reading Update: IRS doesn’t like lump-sum after all?
Posted on 2021-01-222021-01-23Categories Uncategorized2 Comments on Update: IRS doesn’t like lump-sum after all?
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