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The U.S. Foreign Account Tax Compliance Act (FATCA) became effective on July 1, 2014. The law is enforced by the U.S. Internal Revenue Service (IRS).
Under the provisions of FATCA, insurers, co-brokers, and reinsurers may need to obtain withholding certificates (IRS Forms W-8 or W-9) from their trading partners. Typically, a W-8 is provided by non-U.S. entities and a W-9 is provided by U.S. entities. Trading partners conducting business with Guy Carpenter & Company may obtain copies of various forms through the Marsh McLennan Companies FATCA Documentation Portal. All Guy Carpenter forms are available at this site. If you have any questions, please contact FATCAinformation@mmc.com.
Additionally, copies of blank IRS forms (W-8 and W-9) and further information can be found on the IRS website.
If you have questions regarding FATCA, please contact us at compliance@guycarp.com.