Complete guides to off-shore banking, and more, are available from LOW PROFILE newsletter POBox 84910 Phoenizx, Arizona 85701 Tel 1-800-528-0559 Fax 602-943-2363 I subscribe to this newsletter and find the information well-researched and worthwhile. If a banking institution has a bad reputation, they publish the information. Lots of other information on asset ptrotection at home and abroad. declan@delphi.com