Elizabeth A. McMorrowNov 29, 2022FATCA Registration of Sponsored Closely-Held Investment VehiclesIn October 2022, the Internal Revenue Service (IRS) issued a notice regarding the removal of Sponsored Entities from the IRS Foreign...
Elizabeth A. McMorrowSep 8, 2017FATCA: Foreign Grantor Trust Classification StrategyIn the FATCA world, some trusts are Foreign Financial Institutions (FFIs) and some are Non-Financial Foreign Entities (NFFEs). For those...