The U.S. Foreign Account Tax Compliance Act (FATCA) requires that Foreign Financial Institutions (FFIs) establish a compliance program consistent with the U.S. Internal Revenue Service’s (IRS) goal of

A popular form of U.S. trust for non-U.S. Persons is the Foreign Grantor Trust (FGT). However, if the professional trustee does not take on FATCA tasks through the role of Sponsoring Entity, the trust