Taxation of foreign superannuation - fact sheet

VA Pension as an Accrued Benefit Do not count VA pension that is paid as an accrued benefit. In Martin v. Brown, 17 Vet. App. 196 (1994), the Court held that when pension benefits are paid as an accrued benefit, that payment meets the pension-income-exclusion provision of 38 U.S.C. 1503(a)(2), and, therefore, is not IVAP. ................
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