Butterfield Trust (Cayman) Limited is, ultimately, a wholly owned subsidiary of The Bank of N.T. Butterfield & Son Limited. Butterfield Trust (Cayman) Limited is registered to conduct Trust Business by the Cayman Islands Monetary Authority. http://www.ky.butterfieldgroup.com/Wealth_Management/Trust/Pages/default.aspx https://www.lataxattorney.com/files/irsfinallydoestherightthing.pdf https://www.lexology.com/library/detail.aspx?g=9192c00a-7b5b-488f-94a3-921fa1920db1 Voluntary Disclosures Lead to John Doe Summonses for Information about U.S. Accounts at Zurcher Kantonalbank and Bank of Butterfield https://www.jdsupra.com/legalnews/voluntary-disclosures-lead-to-john-doe-s-26610/ If You Have an Unreported Foreign Account, You Really Should Be Thinking about Tax Compliance 11/21/2013 https://www.gdblaw.com/unreported-foreign-account-really-thinking-tax-compliance