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QEF Election for PFIC

The process and implications of making a QEF election for Passive Foreign Investment Companies (PFIC) by U.S. shareholders, including the requirement for the PFIC Annual Information Statement and the filing of IRS Form 8621.

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Jan 29, 2026
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Which ETFs or listed bullion trusts allow a QEF election and how does Form 8621 change tax outcomes?

A small number of listed bullion trusts explicitly support a shareholder making a — are a confirmed example that provides the PFIC annual statements needed to elect . Making a QEF election requires fi...