Uk defined contribution plan taxable in US?

I have a UK defined contribution pension plan which my emplyer contributes to. Is the US UK double tax relief unlimited (so no US taxes payable) or is there a limit to how much my employer can put in, after which I am taxed in the US for any amounts exceeding that limit?

I am a U.K. Resident and US citizen.

Under Internal Revenue Code section 402(b) the vested accrued benefit is taxable to you currently. The value may be reportable on Form 8938.

Generally, I don't believe that you can contribute more to a UK plan than you would be able to contribute to a U.S. plan without being taxed. In the UK it is often better to not claim the treaty, and instead be taxed on the employer pension contributions in the U.S. and then to claim foreign tax credits to avoid U.S. tax.

If you don't claim treaty benefits, the employer contributions are taxable to you in the year of the contributions, and in certain circumstances the earnings within the plan are also taxable to you (these two combined, contributions plus earnings, are known as the vested accrued benefit).

In addition to reporting the pension on Form 8938, it is usually advisable to include it on your FBAR as well.

I have a UK defined contribution pension plan which my emplyer contributes to. Is the US UK double tax relief unlimited (so no US taxes payable) or is there a limit to how much my employer can put in, after which I am taxed in the US for any amounts exceeding that limit?

I am a U.K. Resident and US citizen.

If you are using the treaty to exclude UK pension contributions from your current taxable income fro US tax purposes you can only exclude an amount equal to the IRS limits on a similar US qualified plan. Now what that plan would be is the question......you are probably ok going with the 401k annual limits.