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Carl A. Fornaris

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Carl A. Fornaris

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    2. Shareholder, Greenberg Traurig Carl A. Fornaris

    3. FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA)

    17. Important Definitions Cont. (iii) the United States or any wholly owned agency or instrumentality thereof, and any State, the District of Columbia, any possession of the United States, any political subdivision of any of the foregoing, or any wholly owned agency or instrumentality of any one or more of the foregoing; (iv) any bank, any REIT, any RIC, any tax exempt trust, among others. - Withholding agent means all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment.

    26. Questions and Answers

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