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    Yes, it seems foreign citizens can have 401(k)...

    Yes, it seems foreign citizens can have 401(k) accounts... however, they can't really touch them until retirement, because it appears there's no foreign retirement account they can roll it into...
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    Yes, this seems like an IRS case study in how not...

    Yes, this seems like an IRS case study in how not to have a "contractor".
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