I worked in California for a number of years, and moved back to Australia 10 years ago. I am now 51 and want to move my TSA and Plan B into my retirement plan here in Australia. What is the quickest, most effective way to do this? The employee is huge so should be well-versed with this, but I have constantly been surprised with international transactions, and sometimes feel that I have to re-invent the wheel everytime! I have tax advice here, and still choose to move it now. Thanks.

You got it just perfect, reinventing the wheel is just about the thing to do every time we deal with stuff like that...

I think the amount will be subject to 30% withholding by the retirement plan at the time of payment, unless there's a tax treaty between the US and Australia that provides for a lower withholding rate. You might want to start with this -- tab down to Payments Outside the United States:

http://www.unclefed.com/IRS-Forms/2001/HTML/p15a11.html

Tax treaties on the IRS website:
http://www.irs.gov/businesses/internationa...d=96739,00.html