""the "Nonresident Resident Trust Exception""

EFTA00983485Set 9

2014-02-123p1,134w

trust if it is a "Resident Trust" that does not fall within the "Nonresident Resident Trust Exception" (the "Exception"). Because Leon's irrevocable Trusts (including Trust #2) were created while

https://www.justice.gov/epstein/files/DataSet%209/EFTA00983485.pdf

EFTA01104587Set 9

42p20,799w

second irrevocable trust that is a U.S. trust and gives the trustees of the U.S. trust the unrestricted right to withdraw assets from the foreign trust. This right of withdrawal ... trust the owner of the foreign trust assets under §678, but only after Hal's death. A trust will be treated as the owner of another trust to the extent ... trust, rather than a foreign trust, is now deemed to own the trust assets. Following Hal's death, if the trustees of the U.S. trust are directed to sell

https://www.justice.gov/epstein/files/DataSet%209/EFTA01104587.pdf

EFTA00812591Set 9

44p16,338w

removal, or replacement of co-trustee, trust advisor, or trust protector. Neither the transferor nor any other natural person who is a nonresident of the Virgin Islands nor an entity ... more co-trustees, trust advisors, or trust protectors, regardless of whether or not such trust advisor or trust protector is a fiduciary. § 1575. Service as investment trust advisor. Any individual ... transferor's service as trust advisor pursuant to § 1575. The transferor has only such powers and rights as are conferred by the trust instrument. Except as permitted

https://www.justice.gov/epstein/files/DataSet%209/EFTA00812591.pdf

EFTA01097356Set 9

68p35,148w

Trusts with a Twist 1 A. General Tax Principles Applicable to Installment Sales to Grantor Trusts 1 I. Does Either or Both of I.R.0 1 2. Are the Trust Assets ... Promissory Note Has New Obligor 17 5. Significant Modification Exception -- Substantially Transferring All Assets 18 6. Significant Modification Exception -- State Law 19 7. Analogous Argument For No Gain Realization Based ... Testamentary Credit Shelter Trusts. 36 B. Making the Credit Shelter Trust a Grantor Trust 37 1. Using 678 37 2. Using a Lifetime QTIP Trust for the Spouse Dying First

https://www.justice.gov/epstein/files/DataSet%209/EFTA01097356.pdf

EFTA01127919Set 9

2017-09-1650p17,032w

2012 TAX RETURN FILING INSTRUCTIONS U.S. RETURN OF PARTNERSHIP INCOME FOR THE YEAR ENDING DECEMBER

https://www.justice.gov/epstein/files/DataSet%209/EFTA01127919.pdf

EFTA00299834Set 9

16p8,579w

plural references in this certi cation not in full compliance with the Trust. The the Trust that Fidelity may require. shall be deemed singular. The Trustees Trustees agree to inform ... instructions that they make on behalf of the • If induded, the pages of the Trust Trust account with Fidelity. The Trustees document are true copies of the valid legal ... Primary Trusted Contact The trusted contact First Name Middle Name Last Name should be someone other than the individ- ual listed in Section I. Dna l Phone atellSiC41 ❑ Check here

https://www.justice.gov/epstein/files/DataSet%209/EFTA00299834.pdf

EFTA00803557Set 9

2017-07-0571p34,778w

trust, a completed copy of Exhibit E listing the current beneficiaries of the trust that have, directly or indirectly, 25% or more of any interest in the trust, the senior ... other than a grantor trust). the U.S. trust (other than a ol a grantor trust dies. grantor trust) and not the beneficiaries of the trust. Penalties Foreign person ... Nonresident Aliens and Foreign Entitles). reasonable cause and not to willful neglect. Nonresident alien who becomes a resident alien. Generally. only a nonresident Civil penalty for false Information with reaped

https://www.justice.gov/epstein/files/DataSet%209/EFTA00803557.pdf

EFTA00604465Set 9

2017-07-0571p34,740w

trust, a completed copy of Exhibit E listing the current beneficiaries of the trust that have, directly or indirectly, 25% or more of any interest in the trust, the senior ... other than a grantor trust). the U.S. trust (other than a ol a grantor trust dies. grantor trust) and not the beneficiaries of the trust. Penalties Foreign person ... Nonresident Aliens and Foreign Entitles). reasonable cause and not to willful neglect. Nonresident alien who becomes a resident alien. Generally. only a nonresident Civil penalty for false Information with reaped

https://www.justice.gov/epstein/files/DataSet%209/EFTA00604465.pdf

EFTA01280333Set 10

18p6,786w

FUND AND SHOULD BE CONSIDERED WHEN PREPARING FORM 4952. PLEASE NOTE THAT EXCEPT FOR LINES 1, 2 AND 10, NONE OF THE DISTRIBUTIVE SHARE ITEMS REPORTED ON SCHEDULE ... Loss sharing •__p_.43 9 0 ea I Is this partner a resident of California? •CYes •IZNo (Nmership ot capital __11,22.1/1).% J Analysis ofcrinera capital acoount Check ... Partner's State of Residence or Commercial 0tankile c1 FL (d) Indiana Tax YVIthheici for Nonresident Partner (on W14-113) (e) Partner's Federal Pro Rate Percentage 0, 0//581

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01280333.pdf

EFTA01440978Set 10

16p5,857w

Withholding of Tax on Nonresident Aliens and Foreign Entities). EFTA01440981 Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms ... resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim ... common trust fund as defined in section 584(a) 3—A bank as defined in section 581 K—A broker L—A trust exempt from tax under section

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01440978.pdf

EFTA00986953Set 9

2014-03-275p1,564w

Pass-through entities must pay the withholding tax for all nonresident owners, with the following exceptions: Exception 1: Individuals who are exempt from paying federal income taxes by reason ... Action Required Rich, why exempt? I would find out how much the VA non-resident income is projected to be. if immaterial..doesn't matter.. It says that ... election include: 1) A pass-through entity. 2) A Real Estate Investment Trust (REIT), except Captive REITs. 3) An Individual who is exempt from paying Federal income taxes or Virginia

https://www.justice.gov/epstein/files/DataSet%209/EFTA00986953.pdf

EFTA01451491Set 10

1p1,736w

trust (other than a grantor trust) and not the beneficiaries of the trust. Penalties Foreign person. If you area foreign person or the U.S. branch of a foreign bank Failure ... Nonresident Miens and Foreign Entitles), Civil penalty for false information with respect to withholding. If you make a Nonresident alien who becomes a resident alien. Generally. only a nonresident false ... income. However. most tax treaties contain a provision known as a "saving clause? Exceptions specified in the saving clause may permit an Criminal penalty for falsifying Information. Willfully falsifying certifications

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01451491.pdf

EFTA00807279Set 9

4p5,572w

Nonresident Aliens and Foreign Entities). false ttatOnient with no reaconabln basis that cosies In no brim) withholding, Nonresident alien who becomes a resident seen. Generally. My a nonresident ... subject to civil and criminal penalties. if you are a US. resident alien who is relying on an exception contained n the Sewing &see of a tax treaty to clam ... student becomes a resident alien of the United States. A Chinese student or 'doing business as* (DEIA) name on fine 2. who quases for this exception (wider paragraph

https://www.justice.gov/epstein/files/DataSet%209/EFTA00807279.pdf

EFTA00616595Set 9

2007-04-1131p8,896w

NARKS AND NUMBERS PART II TO BE COMPLETED BY ALL PERSONS EXCEPT V.S. PERSONNEL AND EVACUEES x 9. RESIDENCY P approPriate Dm) I 5r- rilatty/4-4 otv.i* A NAME OF COUNTRY ... Place of residence staved ▪ El CI wet - 7 It Mo. C. RESIDENCY STATUS UPON MY/OUR ARRIVAL or One) is (1) Returning resident el tho U.S. (2) Nonroddent ❑ n. WOMEN ... applicable Nem% end submit paddeg IItQ nplICab le to RESIDENT AND NONRESIDENT C. Applicable to NONRESIDENT ONLY L house cad enacts minuted abroad for which free entry is sought were

https://www.justice.gov/epstein/files/DataSet%209/EFTA00616595.pdf

EFTA01459480Set 10

1p1,778w

trust (other than a Penalties grantor trust) and not the beneficiaries of the trust. Failure to furnish TN. If you fail to furnish your correct TIN to a requester ... Nonresident Aliens and Foreign Entities). false statement with no reasonable basis that results in no backup withholding. Nonresident alien who becomes a resident alien. Generally. only a nonresident ... affirmations may subject you to criminal penalties including fines and/or a `savng clause." Exceptions specified in the saving clause may permit an imprisonment. exemption horn tax to continue for certain

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01459480.pdf

EFTA01374176Set 10

1p1,777w

trust (other than a Penalties grantor trust) and not the beneficiaries of the trust. Failure to furnish TN. If you fail to furnish your correct TIN to a requester ... Nonresident Aliens and Foreign Entities). false statement with no reasonable basis that results in no backup withholding. Nonresident alien who becomes a resident alien. Generally. only a nonresident ... affirmations may subject you to criminal penalties including fines and/or a `savng clause." Exceptions specified in the saving clause may permit an imprisonment. exemption horn tax to continue for certain

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01374176.pdf

EFTA01386258Set 10

1p1,778w

trust (other than a Penalties grantor trust) and not the beneficiaries of the trust. Failure to furnish TN. If you fail to furnish your correct TIN to a requester ... Nonresident Aliens and Foreign Entities). false statement with no reasonable basis that results in no backup withholding. Nonresident alien who becomes a resident alien. Generally. only a nonresident ... affirmations may subject you to criminal penalties including fines and/or a `savng clause." Exceptions specified in the saving clause may permit an imprisonment. exemption horn tax to continue for certain

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01386258.pdf

EFTA01368939Set 10

1p1,778w

trust (other than a Penalties grantor trust) and not the beneficiaries of the trust. Failure to furnish TN. If you fail to furnish your correct TIN to a requester ... Nonresident Aliens and Foreign Entities). false statement with no reasonable basis that results in no backup withholding. Nonresident alien who becomes a resident alien. Generally. only a nonresident ... affirmations may subject you to criminal penalties including fines and/or a `savng clause." Exceptions specified in the saving clause may permit an imprisonment. exemption horn tax to continue for certain

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01368939.pdf

EFTA01354056Set 10

1p1,403w

Requester of Form Nonresident alien who becomes a resident alien. Generally, only a W-9 for more information. nonresident alien individual may use the terms of a tax treaty ... resident alien for tax purposes. person. For example. you may need to provide updated information if If you are a U.S. resident alien who is relying on an exception ... five items. grantor trust dies. 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. Penalties

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01354056.pdf

EFTA01377830Set 10

1p1,403w

Requester of Form Nonresident alien who becomes a resident alien. Generally, only a W-9 for more information. nonresident alien individual may use the terms of a tax treaty ... resident alien for tax purposes. person. For example. you may need to provide updated information if If you are a U.S. resident alien who is relying on an exception ... five items. grantor trust dies. 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. Penalties

https://www.justice.gov/epstein/files/DataSet%2010/EFTA01377830.pdf