AICPA Comments to IRS on Forms 3520 and 3520-A …

Jun 17, 2003 · If an RRSP does not rise to the level of a “trust,” it may merely be a custodial, nominee, or agency relationship – similar to an IRA – and Forms 3520 and 3520-A would not be required, regardless of whether the elections described above are made. ................
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