Summary: This is an example of Form 3520 regarding multiple owners, as described in the text. Line 5 appears under Part I: Transfers by U.S. Persons to a Foreign Trust During the Current Tax Year (see instructions):Line 5a, Name of Trust Creator -- field contains SAME which the taxpayer wrote {Edited next to the word SAME is the name Marten Moose in red}Line 5b, Address -- blank field. {Edited in red is 27B Fox St. Toronto, ON M5A2L4}Line 5c, Identification Number (if any) -- 000-00-0903 {A TIN Type Indicator 0 is edited in red to the right of the SSN}Line 6Line 6a, Country code of country where trust was created -- field contains CA. Then edited in red is //$, before and after CA which appears as /CA/$.Line 6b, Country code of country whose laws govern the trust -- field contains CA. Then edited in red is //$, before and after CA which appears as /CA/$.Line 6c, Date trust was created -- field contains 09/27/2011Line 7Line 7a, Will any person (other than the U.S. transferor or the foreign trust) be treated as the owner of the transferred assets after the transfer?the taxpayer checked checkbox Yes{row 1} b. (i) Name of other foreign trust owners, if any -- field contains Elk Inc.{row 1} b. (ii) Address -- field contains 0927 Palm Ln Toronto, ON. Canada {Canada is circled out in red.}{row 1} b. (iii) Country of residence -- field blank, {edited in red is the country code /CA/$}{row 1} b. (iv) Identification number, if any -- field contains 00-9580929a 1 is edited in red in the outside right margin of this row to the right{row 1} b. (v) Relevant code section -- blank field{row 2} b. (i) Name of other foreign trust owners, if any -- field contains Ferret Wolf{row 2} b. (ii) Address -- field contains 0209 Deer Row{row 2} b. (iii) Country of residence -- field contains UK{row 2} b. (iv) Identification number, if any -- field contains 00-7844119{row 2} b. (v) Relevant code section -- blank field