Who can be a trustee

[rcline46]

My fading memory tells me there was a change in the law which required that at least one trustee of a plan must be a 'U.S. Person'. I remember having to add individual trustees to some of our plans where the trustee was a foreign national and not a U.S. citizen.

Trouble is, my adeptness at running search engines approaches the level of -0-.

Can anyone provide the cite? Code or Reg? Thank you.

[Guest Sieve]

Look at Treas. Reg. Section 301.7701-7.

[david rigby]

Convenient link for IRS regs.

http://ecfr.gpoaccess.gov/cgi/t/text/text-...26/26tab_02.tpl

[rcline46]

Got it! Thanks guys. I see that a resident is also considered, and the could be a resident alien, but not a non-resident alien even though they may live here 2 or 3 years.