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11 GCA § 160312

Confidentiality Treatment of Trust Information

Guam Code AnnotatedTitle 11 — Finance and Taxation
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All information pertaining to Guam-based trusts shall be deemed proprietorial and confidential unless:

(a)the Commissioner deems it in the public interest to make such information available for public inspection; or

(b)the Grantor/Trust authorizes the Commissioner to make available such information for public inspection. ---------ARTICLE 4 EXAMINATION AND REGULATION

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.