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FORM 3UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549OMB APPROVAL OMB Number:INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the
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{"response": "Simister Andrew is a type of tax form used to report foreign financial accounts held by US taxpayers."}
{"response": "US taxpayers who have foreign financial accounts exceeding certain thresholds are required to file Simister Andrew."}
{"response": "Simister Andrew can be filled out electronically using the FinCEN Form 114 on the BSA E-Filing System."}
{"response": "The purpose of Simister Andrew is to help prevent tax evasion by providing information about foreign financial accounts held by US taxpayers."}
{"response": "On Simister Andrew, taxpayers need to report details about their foreign financial accounts, including the maximum value during the reporting period."}
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