The record owner will be the trusts set up to pay retiree health care benefits, and those trusts will be controlled by the United Auto Workers.

FORBES: OutFront

In the script, he was a guy from the country who came to the city to make it as a musician but was held back by the trickery of a record-company owner.

WSJ: Jimmy Cliff: Anatomy of a Song��'The Harder They Come'

The U.S. Person is the owner of record or holder of legal title to the foreign financial account.

FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form