I am working with an individual who is retiring and moving to France. She has an IRA as well as an Employer Sponsored 403(b) Plan. Can this individual keep these retirement plans with a US custodian and register the account with the foreign address? Are there any custodians here in the US that are known for allowing investors to maintain accounts with foreign addresses? She will be taking distributions from the IRA and retirement plan and we are also curious about the taxation of the income that she pulls out (all of her accounts are pre-tax dollars).