File your Form 5500 series with ease. Access resources and official guidance for plan reporting and compliance.ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans. Filing tips, notices, updates of filing requirements, and other helpful material to assist you in preparing your Form 5500 (Form 5500-EZ). US courts will generally dismiss any collective action against the foreign member, and the foreign member will likely avoid ERISA pension liability. A foreign pension enjoys favorable tax treatment within the country, but does not generally qualify as a qualified retirement plan under the IRS tax code. Your foreign pension is taxable on your 1040 and IT201.