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http://citizenshipsolutions.ca/2019/09/20/because-banks-and-people-are-not-the-same-repmaloney-fatca-amendments-require-foreign-banks-but-not-individuals-to-report-custodial-accounts/
Part 2: Because banks and people are not the same: @RepMaloney #FATCA amendments require foreign banks but NOT individuals to report custodial accounts