# Employer Contributions to Pension and Advanced Study Funds



## Df2 (Jun 15, 2013)

In Israel, we have employee and employer contributions to pension and advanced study funds. These are not recognized by the IRS. In addition, the funds accrue interest/gains on the monies deposited.

Are the employer contributions to these funds reported as income for the year they are deposited or are they considered deferred income and reported when the pension is received or the advanced study funds are withdrawn ?

When are the interest/gains on the funds reported ?

TIA


----------

