Additional U.S. Account Reporting Requirement for a Trustee of a Trustee-Documented Trust. In addition to the accounts required to be reported under section 6.02(A)(1) of this agreement, a participating FFI that is the trustee of a trustee- documented trust (as defined in an applicable Model 2 IGA) must report each U.S. account maintained by the trust as if the participating FFI maintained the account.
Appears in 2 contracts
Sources: Ffi Agreement, Ffi Agreement