The document discusses tax implications for foreign persons and entities under U.S. law, including backup withholding and the Foreign Account Tax Compliance Act (FATCA). It also outlines the underwriting agreement for a stock offering, naming Goldman Sachs, Morgan Stanley, and J.P. Morgan as underwriters.
doj/DataSet10/EFTA01377774.pdf
{"key_people":["Goldman Sachs","Morgan Stanley","J.P. Morgan"],"document_type":"legal","key_locations":["United States"],"document_subtype":"S-1/A Filing","key_organizations":["Internal Revenue Service"],"reference_numbers":["DB-SDNY-0074926","SDNY_GM_00221110","EFTA01377774"]}