\pjnwill00 .` B  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm#,##0" "vs@"................................................................................................................"~{\ \ \ \ @"................................................................................................................" \ \ \ \ @#,##0" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -!C C  C  C  C  C C C C C C C C C C C  C & C $ C % C # C  C "C "C !C "C "C !C "C  !C "C ""C !C !C !C !8C "0C "C !8C "8C "!<C ""<C " "<C "8C !<C !<C 8C #<C #<C #<C #<C #<C #<C !<C 8C 8C 8C 8C 8C 8C " C " C " <U} (} } }  } $ } } $  .,l@,,t,G,A@ ,($,Q$,a$,= ,7 ,_@ ,[@ ,Y@ ,X@,Y@,h@,X@,`@,^@,Z@,]@,X@,_@,X@,S@,]@,g@,`@,u,^@, @,,@Foreign Trust f^Table 1.--Forms 3520 with Gratuitous Transfers: Number and Total and Average Transfer Values,91by Selected Country Where Trust Was Created, 20023!+[Money amounts are in thousands of dollars]""##%* Number of5Transfer value [1]6 -Country or area& returns with 7Total9Average-& transfers8: ' ((1) ((2) )(3) + All countries~ .z@~ . 1i@ D D   , Australia~ /"@~ /@ 2UUUUUm@ D D   ,Bahamas~ /8@~ /@ 2@ D D   ,Belize~ / @~ /ְ@ 2ր@ D D   ,Bermuda~ /C@~ /pzA 2@ D D  ,British Virgin Islands~ /$@~ /@2̊@ DD,Canada~ />@~ /@2"""""d@ DD,Cayman Islands~ /8@~ /t'A2UUUUM@ DD, Cook Islands~ /M@~ /@2FXiH@ DD,Guernsey~ /@~ /@;@2@ DD, Isle of Man~ /1@~ /X A2@ DD,Jersey~ /5@~ /-2$Id@ DD, Liechtenstein~ /6@~ /U@2F]tl@ DD,Mexico~ /@~ / o@2T@ DD, New Zealand~ /*@~ /5@2ى؉@ DD, Puerto Rico~ /3@~ /@2 5@ DD,St. Christopher/Nevis~ /G@~ / q@27M-@ DD ,Turks and Caicos Islands~ /@~ /+@2@ DD+,#United Kingdom and Northern Ireland~ /$@~ />@233333@ DD4Not specified or other~ 0P@~ 0@3@ DD;[1] Fair market value.@<8NOTE: Detail may not add to totals because of rounding. ,@!,e", #,$,%,&,',(,),*,+,,,-,a =YSource: IRS Statistics of Income Bulletin, Summer 2005, Publication 1136 (Rev. 09-2005.) !;= X\+> "