Registered Deemed-Compliant FFI (RDCFFI)


(1) an FFI that is registering to confirm that it meets the requirements to be treated as a local FFI, nonreporting Member FI of a PFFI group, qualified collective investment vehicle, restricted fund, qualified credit card issuer, or sponsored investment entity or controlled foreign corporation (see Treas. Reg. §1.1471-5(f)(1)(i) for more information about these categories), (2) a Reporting FI under a Model 1 IGA that is registering to obtain a GIIN, or (3) an FFI that is treated as a Nonreporting Fl under a Model 1 or 2 IGA and that is registering pursuant to the applicable Model 1 or 2 IGA.

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