October 6, 1992
TO: TAX COMMITTEE NO. 37-92
ACCOUNTING/TREASURERS COMMITTEE NO. 39-92
INTERNATIONAL COMMITTEE NO. 19-92
RE: FOURTH INSTITUTE PFIC SURVEY
__________________________________________________________
As you know, the Institute has undertaken to collect and
disseminate information from its members that may be useful in
identifying passive foreign investment companies ("PFICs"). As
part of that effort, the Institute periodically surveys its
members and updates the list of PFICs which the members have
provided. Attached is a copy of the last PFIC survey update,
dated December 4, 1991. Please review the update and make any
deletions, additions or corrections to the PFIC listing that you
feel necessary, either by marking up the PFIC update or in a
short memorandum. Please return the results to the undersigned
by mail or by fax ((202) 659-1519) no later than October 23,
1992. The Institute then will send out a new listing.
* * * *
Thank you very much for your cooperation in this important
survey. If you have any questions, please call the undersigned
at (202) 955-3521.
David J. Mangefrida Jr.
Assistant Counsel - Tax
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