Form 3520-A, Page 5Foreign Grantor Trust Beneficiary StatementSummary: This is an example of a current year Form 3520-A, Page 5 showing the placement of the edited characters which will be transcribed. A {T} identifies the position of the edited character.Line 6a - name of U.S. beneficiary {T}Line 6b - Identification number {T}Multiple Indicator {T}Line 7 - Cash amounts or FMV of property that during the current year was: (1) distributed, or treated as distributed, directly or indirectly to the U.S. person who is beneficiary of the trust or a U.S. person related to that U.S. person during the tax year or (2) used by the U.S. person who is beneficiary of the trust or a U.S. person related to that U.S. person without compensating the trust for the FMV of the use of the property within a reasonable period of time. (See the instructions for Part III of Form 3520 for U.S. tax treatment of these amounts.) Row 1, Column a Date of Distribution: field contains {T}Row 1, Column b Description of Property Distributed: field contains {T}.Row 1, Column c FMV of Property Distributed (determined on date of distribution){T}Row 1, Column d Description of Property Transferred {T}Row 1, Column e FMV of property transferred Row 1, Column f Excess of column (c) over column (e) {T}Column 7f is a total which needs to be computed if there are entries on line 7 {T}Multiple Indicator {T}Line 9 - Owner of foreign trust (check one):Individual {T}Partnership {T}Corporation {T}Multiple Indicator {T}