Plan written in U.S. for employees in Norway and ERISA plan?

[Guest akwallace]

A life/disability plan written out of the U.S. to specifically cover local nationals in Norway.

Is this plan governed by ERISA if it does not cover U.S. citizens? We are not sure whether an SPD needs to be written, distributed, and a 5500 filed.

[mbozek]

Section 4(B) of ERISA excludes plans established only for non resident aliens with no US source income. See the instructions to the 5500 form.