Foreign government entity as sponsor?

Does anyone have information on whether a foreign government entity can sponsor a retirement plan (e.g., SEP-IRA or 401(k)) in the U.S.?  I have not found any direct information on this point.

You might try the search feature.  See upper right on this page.

Thanks @david rigby - I searched but only found two posts with no answers.  I did not find anything in the ERISA Outline book or on EBIA, or in the IRS guidance on these topics.

The question asked about a "foreign government entity".  It seems clear that a "foreign entity" (e.g., corporation, business, commercial activity, individual...) can sponsor a plan.  It seems probable that a "foreign government" can sponsor a plan where the sponsoring entity is an organization operating as part of the foreign government (e.g., embassy and consulate staff, trade representatives...) 

There are discussions that indicate both qualified plans and non-qualified plans (403(b), 401(a), 457, 409A...) may be available.  The common denominator is individuals who can benefit from these arrangements must have income that is taxable in the US.  If the question ultimately is about a plan for US-based employees with income taxable in the US, then it seems likely they can be covered under a plan.

Looking for information on this topic felt like trying to see if Sasquatch, Big Foot or a Yeti can participate in a plan.  Hopefully, one of BenefitsLink colleagues with the very special expertise can enlighten us all.

To my knowledge, the only caveat that a foreign entity has to overcome is the placement of a "United States Person" (United States citizens (including minor children); United States residents; entities, including but not limited to, corporations, partnerships, or limited liability companies created or organized in the United States or under the laws of the United States; and trusts or estates formed under the laws of the United States.) as the Trustee.  Otherwise, the foreign government may be better suited setting up a US corporation to run this sector of their operations.  Think along the lines of a state-sponsored university setting up a corporation to manage their campus food and custodial operations.  Even then it remains a governmental plan and can enjoy certain freedoms from ERISA.