A Canadian registered retirement savings plan (RRSP) or a Canadian registered retirement income fund (RRIF) is relieved of
any obligation to file
Form 3520-A with respect to a U.S. citizen or resident alien interest holder who is subject to the simplified information
reporting requirements of
Notice 2003-75, 2003-50 I.R.B. 1204, with respect to the RRSP or RRIF. It is anticipated that most, if not all, such U.S.
citizens or resident aliens
will be subject to the simplified reporting rules described in Notice 2003-75.
How To Access the Internal Revenue Bulletin (I.R.B.)
You can access the I.R.B. on the internet at www.irs.gov (post-1995 Bulletins only). Under contents, select Businesses. Under
topics, select More Topics. Then select Internal Revenue Bulletins.
