Mobility and the U.S. Employer: Designing Retirement, Health and Incentive Benefits for Expatriates, Inpatriates, and Other Cross-Border Employees (On-Demand)

Course Description

U.S.-based companies increasingly deploy a globally mobile workforce — yet the benefits and compensation frameworks designed for domestic employees often fail to account for the unique legal, tax, and regulatory complexities that arise when employees cross borders. This 90-minute program provides a comprehensive overview of the U.S. laws and regulations governing the taxation and benefits treatment of individuals working in various cross-border capacities, including traditional expatriates, inpatriates, third-country nationals, short-term business travelers, and remote workers performing services from foreign jurisdictions.

The program examines the critical design considerations employers must address when structuring retirement plans, health and welfare benefits, and incentive compensation arrangements for these special employee populations. Topics include the application of ERISA’s coverage and participation rules to mobile employees, qualified plan issues arising from foreign service (including the interplay of IRC Sections 401(a) and 409A), totalization agreements and their effect on Social Security and other obligations, the tax equalization process and its impact on equity-based compensation, and the health plan compliance challenges created by employees who move between U.S. and non-U.S. jurisdictions.

Attorneys will gain practical insight into the employer’s decision-making framework, including when to maintain U.S. plan participation versus transitioning employees to local-country arrangements, how to structure gross-up and tax equalization policies, the implications of dual-status residency for benefits eligibility, and the emerging compliance risks associated with remote work across state and international borders. The presentation is designed for attorneys seeking to understand the intersection of employee benefits, executive compensation, and tax as applied to a globally mobile workforce, regardless of whether their primary practice focuses on one or more of these disciplines.

Syllabus

1. Overview of governing tax laws
2. Retirement plan considerations for the mobile workforce
3. Health and welfare benefits for cross-border employees
4. Incentive compensation and equity awards
5. Emerging issues: remote work and non-traditional arrangements
6. Case studies
7. Practical takeaways