In the News

8/2014

FATCA: Trustee-Documented Trusts are not Sponsored Entities

Jennie Cherry
Stephen K. Vetter
George N. Harris, Jr.

When the United States and the offshore jurisdictions negotiated intergovernmental agreements (IGAs) in order to implement the Foreign Account Tax Compliance Act (FATCA), they added a category of deemed-compliant foreign financial institution (FFI) that is not in the final FATCA regulations: the trustee-documented trust. August 7, 2014. Download

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