I believe there is no way to 'transfer' the IRA. You can take a
distribution, pay the taxes owned plus the penalty and then move the
cash to Australia.

Your ability to move the funds into the Australian fund are likely to
be restricted or denied. Check to see if you can even transfer in funds
from a non-Australian approved fund or pension vehicle.

John B. Corey Jr.
Chelsea Private Equity, LLC
+1 (503) 906 7840 x1108
+1 (503) 210 0227 (efax)
john.corey[at]ChelseaPrivateEquity.com

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Could anyone point me to some good information sources explaining the
tax treatment (from a US point of view) of transferring money from an
American IRA to a foreign IRA-like retirement account? (Specifically,
an Australian superannuation fund).

The IRA member has permanently left the USA and is a permanent resident
of Australia.

Thanks