NEW U.S.-FRENCH TREATY PROTOCOLS

Carolyn DeVore of Pullman & Comley, LLC, in Westport, Conn., reports: The United States and France ratified significant protocols to their income tax and estate tax treaties on Dec. 21, 2006. The income tax protocol allows a U.S. citizen working in France to continue to contribute to his U.S. pension, individual retirement account (IRA) or other retirement plan, then deduct those contributions for