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Dina Kapur Sanna co-authored an overview of FATCA and non-U.S. Trusts for the May 2013 issue of Trusts & Estates magazine. Dina and her co-author, Loeb & Loeb LLP attorney Rachel J. Harris, write that, "FATCA represents a dramatic change in the relationship between foreign entities, including foreign trusts, and the IRS. The rules are complex, and trustees of foreign trusts may be surprised to learn that not only they, but each of the trusts they serve, will have to comply with FATCA to avoid withholding."
