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Fun topic for a Friday afternoon....

We have a client that wants to include employees working in Guam in their US retirement plan. Is this permitted? Their outside counsel seems to say yes, but they would need a separate trustee for distriubtions (similar to PR plans).

Assuming it is permitted, how are they handled for non-discrimination testing? Are they included in the US plan? Do they need separate testing?

Related Question: If a US employer has employees in Guam or other US territories (besides PR) and they are "excluded" from the US plan, do they need to be considered for coverage? Would they be non-benefiting, non-excludable?

Any thoughts would be greatly appreciated...

  • 3 years later...

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