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This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

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Nonresident aliens

  • Opinion Letter 74-06

    Plan is not exempt from coverage under Title IV because of Canadian participants.

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  • Opinion Letter 80-19

    Plan meets the Nonresident Alien plan coverage exemption. All plan participants and records regarding plan located in Hong Kong.

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  • Opinion Letter 74-25

    Plan of Canadian company with mostly Canadian participants is not covered under Title IV.

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  • Opinion Letter 78-14

    Plan of an employer located in Canada that is a division of a company incorporated in the US is a foreign plan and is not covered under Title IV.

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  • Opinion Letter 75-53

    Plan is governed by laws of Virgin Islands. Plan is not a qualified plan and is exempt from coverage under Title IV.

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