т.е. FIRST MIDDLE LAST - это тот кто захватил девочку.
(10) A middleman is any TIH (trust interest holder), other than a qualified intermediary as defined in § 1.1031(k)-1(g), who, at any time during the calendar year, holds an interest in a WHFIT on behalf of, or for the account of, another TIH, or who otherwise acts in a capacity as an intermediary for the account of another person. A middleman includes, but is not limited to -
(i) A custodian of a person's account (Attorney General/Ген.Прокурор), such as a bank, financial institution (Суды, СНИЛС или СС Асминистрации), or brokerage firm acting as custodian of an account;
(ii) A nominee;
(iii) A joint owner of an account or instrument other than -
(A) A joint owner who is the spouse of the other owner; and
(B) A joint owner who is the beneficial owner and whose name appears on the Form 1099 filed with respect to the trust interest under paragraph (d) of this section; and
(iv) A broker (as defined in section 6045(c)(1) and § 1.6045-1(a)(1)), holding an interest for a customer in street name.
- ИМЯ - это посредник.