In respect of Fides Trustees SA regulatory and tax compliance obligations please note the following: For Foreign Account Tax Compliance Act (FATCA) purposes, Fides Trustees SA is registered with the Internal Revenue Service (IRS) as a Reporting Financial Institution, has its own GIIN and would generally sponsor entities under its administration. For Common Reporting Standard (CRS) purposes, Fides Trustees SA is registered as Reporting Swiss Financial Institution. The list of Switzerland’s Partner Jurisdictions is detailed on the website of the State Secretariat for International Finance (SIF).