US Citizen non resident plan options

[matth100]

Hello,

I'm working with some US Citizens who are resident in Japan. They are business owners there that own a Japanese company. They typically do have income in excess of the FEIE level.

I was wondering if they would be eligible to open a plan in the US based on their Japanese company..from researching this it seemed like a Solo (k) might have worked if they weren't a partnership, but I can't find anything solid.

If anyone is aware of a plan that they could adopt, I would be glad to hear from you about it.

Thanks!