Megbent

Thank you. Is TIAA traditional recognised as a QNUPS? University employer tax-deferred contributions were paid in until I returned to the UK in 1992. I receive required minimum distributions and as a UK citizen pay UK tax on them.

Does a USA Traditional IRA meet the conditions for a QNUP and thus exemption from UK IHT? I am a UK tax payer but receive distributions from the IRA which contains the pension funds built up while I worked in the USA.