A GIIN is a 19 character identifier assigned to Foreign Financial Institutions (FFI) and sponsoring entities by the U.S. Internal Revenue Service. Its purpose is to identify the institution's registration with the IRS under FATCA. FFIs include, but are not limited to: depository institutions (e.g., banks), custodial institutions (e.g., mutual funds), investment entities (e.g., hedge funds or private equity funds) and certain insurance companies.
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