William D. Lipkind (Partner-New Jersey) and Adam Buchwalter (Of Counsel-New Jersey) reported on "Benefits for U.S. Retirement Plan Participants in the Malta-U.S. Tax Treaty," in their October 26, 2020, article in the Commentary & Analysis section of Tax Notes International. They point out that a Maltese private pension plan is a welcome alternative to U.S. plans that are tax-advantaged income based on the individual's accustomed standard of living, but "attempts at abusive use can and should be thwarted by the IRS and the courts." However, "since the treaty is a bilateral agreement between the United States and a foreign nation, it would not be appropriate for the IRS or a court to unilaterally change the plain language and meaning of the treaty based on its presumptions regarding congressional intent."

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