Post by Sapphire Capital on May 5, 2014 6:05:06 GMT 4
the details are here as a User file explanation for financial institutions:http://www.irs.gov/pub/irs-utl/Pub5124UserGuide.pdf
General information only, this is no legal or financial advice or legal opinion and no solicitation or offering of services. Use of posted information should be contingent on your counsel advise on a case by case basis.