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Situation: Foreign company wants to set up a 401k in the US. Who can be the trustee? The people at the parent level obviously want that role, but they live in South America. TAG says no, because to be a domestic trust, the decisions must be made by US corporations, citizens OR residents, etc.

Any thoughts? Has this been written up/addressed by anyone else?

Austin Powers, CPA, QPA, ERPA

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