Foreign Employer Sponsored 401(k) Plan - What address on forms?

[Guest tm3333]

When a foreign employer sponsors a 401(k) plan for U.S. based employees, what address and EIN are used when completing the "Employer" or "Sponsor" sections of the necessary paperwork (i.e. adoption agreement, custodial agreement, disclosure statement, SPD, W-9, etc.)? The foreign headquarters address? Or the U.S. branch address and EIN?

[ETA Consulting LLC]

When a foreign employer sponsors a 401(k) plan for U.S. based employees, what address and EIN are used when completing the "Employer" or "Sponsor" sections of the necessary paperwork (i.e. adoption agreement, custodial agreement, disclosure statement, SPD, W-9, etc.)? The foreign headquarters address? Or the U.S. branch address and EIN?

Either. I would use a local address if this is the address that will handle any correspondence from the IRS or DOL. If the home office overseas is merely going to forward the paperwork to the location in the US, then you can cut out a step. Also, it is likely the US EIN that will take the deductions on employer contributions.

You should take extra precaution to ensure the foreign employer doesn't own additional companys (e.g. be careful when you have two companys with nothing to do with each other being owned by the same foreign employer). That has little to do with the "adopting employer".

Good Luck!