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Structuring Inpat and Expat Pension, Health and Welfare Plans: Challenges for Multinational Employers

Navigating Legal and Tax Implications When Designing Benefits Plans, Preparing for New ACA Rules on Expatriate Health Plans, and More

Recording of a 90-minute premium CLE webinar with Q&A

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Conducted on Thursday, November 17, 2016

Recorded event now available

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This CLE course will offer guidance to employee benefits counsel on the complex legal and tax challenges of designing pension, health and welfare plans for inpatriates and expatriates working for multinational companies. The program will include a discussion of the new regulations on excepted health benefits and lifetime and annual dollar limits for expatriates under the Affordable Care Act (ACA).


Multinational employers are increasingly transferring employees to cross-border locations as business operations continue to become more global. Multinational employers and their counsel must be versed in the legal requirements and implications of cross-border assignments on employee pension, health and welfare benefits in order to avoid costly missteps.

Key considerations for multinational employers include determining which corporate entity of the multinational company should fund the benefits plan and/or tender benefits to inpats and expats, taking into account reporting and tax requirements, social security rules, securities laws, joint-employer liability and other legal issues. In addition, multinational employers must ensure that benefits are clearly and explicitly documented in a written employment agreement to avoid confusion and disputes.

Counsel for U.S. multinational employers also need to understand recently issued proposed regulations from the U.S. Department of Labor’s Employee Benefits Security Administration, the U.S. Department of Treasury, and the U.S. Department of Health and Human Services, which will assist employers in determining if health coverage provided to U.S. employees sent abroad or to foreign nationals posted in the U.S. meet the legal standards to be exempt from the ACA’s market reforms and to be considered minimum essential coverage. The new regulations take effect in 2017.

Listen as our authoritative panel discusses legal considerations and best practices for employee benefits counsel designing pension, health and welfare plans for inpatriates and expatriates on behalf of multinational companies, including the details of the proposed regulations under the ACA on expat health benefits and lifetime and annual dollar limits.



  1. Trends and developments impacting employee benefits for inpats and expats
  2. Legal and tax considerations and best practices for multinational employers designing employee benefits plans
  3. Overview of proposed regulations on excepted benefits, and lifetime and annual dollar limits for expats under the ACA


The panel will review these and other key issues:

  • What types of employee benefits do multinational employers typically offer inpats and expats?
  • What legal and tax considerations should counsel for multinational employers take into account when determining which benefits to offer and how to structure plans?
  • What is the anticipated impact of the newly proposed regulations on health benefits for expats under the ACA?


Pam Enright, GPHR
Pam Enright, GPHR

Sr. Vice President, Director of Global Benefits
Lockton Companies

Ms. Enright leads a team of consultants who assist multinational clients in developing, implementing and managing...  |  Read More

Klein, James
James P. Klein

Senior Counsel
Pillsbury Winthrop Shaw Pittman

Mr. Klein focuses his practice in the areas of executive compensation and benefits, and tax. He has broad experience...  |  Read More

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