Nonresident aliens

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

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

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

Canadian participants are covered.

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.

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