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Territory FI


A territory financial institution is a financial institution (FI) that is incorporated or organised under the laws of any US territory. An investment entity that is not also a depository institution, custodial institution, or specified insurance company is not a territory FI. A territory FI acting as an intermediary or that is a flow-through entity may agree to be treated as a US person. Treas. Reg. §1.1471-1(b)(130) See Page 6