About this Guide

Use these notes to find out FATCA status if you’re U.S. reportable accounts.

When to use this guide

A “U.S. Reportable Account” is defined in the IGA to mean a financial account:

• maintained by a Reporting NZFI; and
• held by one or more Specified U.S. persons; or
• held by a Non-U.S. entity with one or more controlling persons that is a Specified U.S. person

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