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I have a variation on the foreign roll over question. I work oversees, in Japan, and am thinking of returning to the U.S. My retirement money is a lump sum that grows with every year of employment. The money is paid out when I retire or leave, a typical Japanese plan. It is clearly labelled pension money by Japanese law, but of course it is not in any IRA or 401 type account.

Is there any way this be rolled over into my U.S. IRA ?

Thanks in advance, Barry
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