Send us:
(a) A signed statement setting forth:
(1) The beneficiary's citizenship;
(2) Your citizenship;
(3) The grantor's citizenship, if the trust is revocable; and
(4) That the acreage holdings of the beneficiary, the guardian or trustee, or the grantor, if the trust is revocable, cumulatively do not exceed the acreage limitations in § 3503.37 of this part; and
(b) A copy of the court order or other document authorizing or creating the trust or guardianship.