Thank you so much for you help.

I appreciate your time .

 Other question so the person have to paid taxes here , if they all ready paid taxes in they country ? 

Need a lot more info to give you a good answer, but here is a starting point:

https://www.irs.gov/businesses/the-taxation-of-foreign-pension-and-annuity-distributions

After you read the info, and have any questions maybe @itonewbie will help you, as he is very knowledgeable on this subject