"Questions: When a non-resident alien provides a 403(b)(9) non-electing church retirement plan with Form W-8BEN, indicating he/she is eligible for a reduction in federal withholding based on a treaty with the US (example: US -- Canada Treaty), can the plan: [1] Simply accept the form and its claim or is there a particular review the plan must first do and what is the plan's ultimate liability to ensure the information is true? [2] Require 30% withholding on any distribution to a non-resident alien as a plan policy?"