Current Year Applications

Common Trust Fund, Simple Trust and Grantor Trust for Current Year Applicants, in addition to the requirements listed above, must include:

A penalties of perjury statement (POP) from the trustee indicating that the trust is a U.S. trust and will continue to be throughout the current tax year, and

A penalties of perjury statement from every participant/owner/beneficiary or authorized representative (POA) requesting certification, that they are a resident of the United States of America for purposes of U.S. taxation and will remain so throughout the current tax year.