American Co that has Canadian satalite office

[doombuggy]

A co-worker just came to me with this strange question/scenario. Potential client is an American co that apparently has a satalite office that is in Canada. The office is staffed by Canadians and paid in their country's money. The potential client is thinking of setting up a 401(k) plan.

Can they set up a plan that excludes this office?

[QDROphile]

IRC 410(b)(3)©