Putting Your IRA or Pension Plan into International Investments U.S. law requires that assets in pension plans be physically held by a trustee in the United States. For two products -- foreign currency certificates of deposit and Swiss annuities -- a service is available that will let you place these products in your U.S. IRA or pension account. International Financial Consultants of Rockville, Maryland, using the services of the venerable Delaware Charter Guarantee and Trust Company, can provide the required custody and accounting services. Delaware Charter was founded in 1899 and now manages over US$8.5 billion in trust assets, the largest of any non-deposit U.S. trust company. However, they will not offer their services directly, but only through intermediaries. Michael Checkan and Glen Kirsch of International Financial Consultants provide a service in which IFC handles all the year-end currency conversion accounting required by IRS rules, and Delaware Charter compiles the annual reports to the IRS. They are well known in the financial newsletter industry and at one time or another have been recognized as a "recommended vendor" by many of the writers in the newsletter industry. The principals, Michael Checkan and Glen Kirsch have been in the foreign exchange business for a combined total of 50 years. For further information write to International Financial Consultants Inc., Suite 400A, 1700 Rockville Pike, Rockville MD 20852 and ask for information on the offshore retirement account service.