In this lesson, we have a look at the reporting group data element, which identifies a sponsored entity or trustee of a trustee documented trust that is acting on behalf of a sponsored Foreign Financial Institution (FFI), sponsored direct reporting nonfinancial foreign entity (NFFE), or trustee documented trust that maintains the account that is being reported. Specifically, we look at the data fields required for each. This lesson also completes the walk through of IGA reporting and the electronic format requirements.