ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans. California Retirement System (UCRS).Form 1116: If you've paid foreign taxes on your pension income, you may be eligible for a foreign tax credit. Fill out the form below to share the job ERISA Pension Plan Liability? 10th Circuit Rules in Favor of Foreign Parent of U.S. Subsidiary. American citizens living abroad often participate in foreign pension plans, which generally have beneficial tax treatment under local country of residence law. Plans maintained outside the United States for the benefit of non-resident foreigners are exempt. Board members suggested outreach to hospitals in the Los Angeles area and surveying other public pension plans throughout California. DISCUSSION. Los Angeles, CA 90013. Idaho.