What Happens to Your Foreign Retirement Account Account When You Die
Quick Facts
Type
Foreign retirement account
Tax
Treaty provisions may apply
Process
Varies by country
Step-by-Step Guide
Identify all foreign retirement accounts
Inventory foreign pension plans, retirement savings accounts, and government pensions. Examples include UK workplace pensions, Canadian RRSPs, Australian super, and EU pillar pensions.
Check beneficiary designations
Foreign retirement accounts often have their own beneficiary designations that override the will. Contact each plan administrator to determine who is designated.
Review tax treaty provisions
The US has tax treaties with many countries that affect how foreign retirement distributions are taxed. A cross-border tax advisor can determine optimal treatment.
File required US disclosures
Foreign retirement accounts may need to be reported on FBAR, Form 8938 (FATCA), and/or Form 3520 depending on the account type and value. Consult a tax professional.
Document Now Checklist
- Retirement plan names and countries
- Account or member numbers
- Beneficiary designations
- Approximate balances
Last verified: June 2026. Platform policies may change. Verify current procedures directly with Foreign Retirement Account. This guide is for informational purposes only and does not constitute legal advice.
Related Guides
Social Security
Social Security must be notified of death immediately. Benefits paid after death must be returned. Survivor benefits may be available.
IRS / Tax Returns
A final individual tax return must be filed for the year of death. Estates over $13.61M may owe federal estate tax.
Veterans Affairs (VA)
Veterans are entitled to burial benefits, a headstone or marker, a burial flag, and Presidential Memorial Certificate — all at no cost.
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