My fading memory tells me there was a change in the law which required that at least one trustee of a plan must be a 'U.S. Person'. I remember having to add individual trustees to some of our plans where the trustee was a foreign national and not a U.S. citizen.
Trouble is, my adeptness at running search engines approaches the level of -0-.
Can anyone provide the cite? Code or Reg? Thank you.