Elizabeth McMorrowMar 12, 2020FATCA: Who Must Report by March 31?The deadline for a Participating Foreign Financial Institution (PFFI), including a Reporting FI under a Model 2 IGA to complete its FATCA...
Elizabeth A. McMorrowOct 24, 2019Foreign Trusts: South Dakota Regulators’ TipsThe South Dakota Trust Association hosted its third annual Fall Forum on October 17 & October 18, 2019. We were fortunate to have Scott...
Elizabeth A. McMorrowOct 10, 2019Foreign Trusts: Head to Sioux Falls October 17 & 18The South Dakota Trust Association is hosting its third annual Fall Forum on October 17 & October 18, 2019 at Sioux Falls Convention...
Elizabeth A. McMorrowJun 12, 2018FATCA: USFIs & Foreign Grantor / Non-Grantor Trusts' Mandatory IRS CertsThe first round of IRS compliance certifications begins this summer. The current deadline is likely October 2018: 90 days after the IRS...