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ARTICLE · 02 JULY 2014

FATCA And Cayman Funds – A Timely Reminder

Maples Group
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This update follows on closely from our prior Due Diligence update and should be read in conjunction with it.

Cayman IslandsFinance and Banking
Martin Livingston
Martin Livingston
Jon Fowler
Jon Fowler
Tim Frawley
Tim Frawley
Christopher Capewell
Christopher Capewell
Alasdair Robertson
Alasdair Robertson
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In our three previous FATCA updates, we examined the proposed requirements relating to: (i) entity classification under the US IGA for Cayman Islands based Investment Entities; (ii) GIIN registration for a Reporting Financial Institution ("FI"); and (iii) due diligence obligations on Cayman Islands investment funds that are Reporting FIs.

Each of these updates can be viewed through the following links:

US FATCA and Cayman Funds: Entity Classification

US FATCA and Cayman Funds: GIIN Registration

US FATCA and Cayman Funds: Due Diligence

This update follows on closely from our prior Due Diligence update and should be read in conjunction with such alert. In addition, capitalised terms not otherwise defined herein have the same meaning given to them in our prior Due Diligence update.

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