What is a Foreign Trust?

Is a Stiftung a Foreign Trust? Form 3520 Penalties?

How Do I Know if I Have an IRS Form 3520/3520-A Filing Obligation?

Failure to Report Foreign Trust

The IRS Issues Significant Guidance on Foreign Trusts: Forms 3520 and Form 3520-A

IRS Form 3520 – Reporting Transactions with Foreign Trusts and the Receipt of Foreign Gifts