"Does any one work on pension plans that cover both U.S. locations (U..S Citizens only) and Canada locations (with Canadian citizens/employees only)? I know it is allowed and possible, and that there would typically need to be provisions that may apply to ONLY the Canada employees, and ONLY U.S. employees. There is an employer that sponsors a traditional DB plan, it is PBGC covered, and they are interested in expending the pension benefits to include their Canadian employees. Does anyone have some technical reading they can recommend? or if you do this kind of work do you have suggestions? TPAs I can suggest they look at that do this kind of niche work? Other thoughts?"