Provide the name of any specified U.S. owners of an owner documented FI, substantial US
owners or controlling U.S. persons of a passive NFFE.
• *Mandatory field only if the entity account holder is an owner documented FI or passive
NFFE with US owner(s).
• Leave blank if the entity is a nonparticipating FFI or a specified US person.
• Multiple specified US persons, substantial U.S. owners, controlling persons are allowed