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@shachar183 wrote:

I do pay attention to my clients' contributions to pension plans in general and employers' contributions to individuals specifically which is much more pervasive. I did meet one tax partner which works at the big4 and discussed about potential impact on employer's contributions on US citizens tax returns - section 402b.

Thanks for the heads up I do know that it is a matte that has been raise lately. 

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Yes, §402(b) is the operative section but the tax treatment also depends on whether it's a grantor or nongrantor nonexempt employees' trust.  Whether the foreign plan is discriminatory would also be part of the consideration.  If you spoke with a Big Four partner, these are the finer points that he/she should have discussed with you.