Nevis Multiform Foundations: The Professional’s Guide
1. The Nevis Multiform Foundation: A Bridge Between Civil and Common Law Traditions
The concept of the foundation has long been a pillar of civil law jurisdictions, used for centuries as a means of holding and managing assets for charitable, religious, or family succession purposes.
In many civil law jurisdictions, such as France, Germany, Italy, Spain, Russia, and most of Latin America, the traditional Anglo-American concept of a trust is either misunderstood or can be fraught with complex legal and tax implications. This creates significant obstacles for individuals with international interests seeking effective offshore structures for wealth structuring, succession planning, or asset protection.
Navigating the varied and often intricate laws and regulations surrounding trusts in these regions can lead to unintended consequences, such as invalidation, non-recognition or unexpected taxation of assets. This necessitates a solution that provides the benefits of a trust while being fully compatible with civil law principles.
Enter the Nevis Multiform Foundation (Multiform Foundation): A flexible, powerful, and legally sophisticated structure designed to offer civil law clients a compliant, future-proof alternative to traditional trusts. This innovative solution provides the advantages of a trust while being fully aligned with civil law principles.
With the introduction of the Multiform Foundations Ordinance (MFO) in Nevis in 2004, this traditionally civil law structure has been reimagined to also meet the needs of clients here in Nevis, a common law jurisdiction.
Nevis’ highly innovative legal entity—known as a Multiform Foundation—blends the structural stability of European foundations with the flexibility commonly associated with common law trusts and companies.
In this detailed article, we will tell you everything you need to know about the Nevis Multiform Foundation (and probably some things you don’t need to know, but they might be important because every case is different)
2. The Origin and Evolution of Foundations
Let’s start, however, with some historical context. The foundation traces its roots back to medieval Europe, where the Church often received donations from the faithful to support its spiritual mission. To preserve these endowments as separate from Church assets, legal theorists conceptualized the foundation as a self-owned legal entity—capable of managing assets independently. Put another way, the Foundation gives legal personality to assets, and appoints a management board. This way the foundation has no owners. We will explain this concept in more detail shortly.
Today, foundations serve a wide array of purposes. They can be found at the heart of major philanthropic institutions such as:
- The Alexander S. Onassis Foundation, supporting Greek cultural and educational programs.
- Stichting INGKA Foundation, owner of the IKEA retail empire, focused on design innovation.
- The Nobel Foundation, managing the legacy and funds behind the Nobel Prizes.
While some countries (e.g., France, Hungary, Sweden) still restrict foundations to public-interest or philanthropic purposes, others like Liechtenstein, Panama, and Serbia, permit Private Interest Foundations used for wealth structuring, inheritance planning, and asset protection.
3. Trusts vs. Foundations: A Legal Comparison
Though sometimes viewed as alternatives, foundations and trusts are structurally and legally distinct:
| Feature | Trust | Foundation |
|---|---|---|
| Legal Personality | Not a legal person; trustee acts on its behalf | A separate legal entity. Its Management Board acts on its behalf. |
| Control | Settlor usually loses control unless powers are reserved | Founder (subscriber) may retain control, often as a board member |
| Litigation | Lawsuits in trustee’s name | Foundation can sue or be sued in its own name |
| Duration | Limited (subject to Rule Against Perpetuities) | Can exist in perpetuity |
This makes the foundation particularly appealing for clients in civil law countries who may find the common law trust unfamiliar or unrecognizable under their legal systems.
4. Why Nevis?
Nevis, part of the Federation of Saint Kitts and Nevis, is an independent Caribbean jurisdiction with its own legislative authority. English-speaking, with a stable currency (pegged to the U.S. dollar), and a high literacy rate, Nevis offers a business-friendly and investor-oriented legal environment.
Since the 1990s, jurisdictions like Panama, The Bahamas, and Nevis have joined the foundation trend. But Nevis has differentiated itself through its Multiform Foundations Ordinance, which is uniquely designed to bridge legal traditions and offer structural transformation.
Thousands of international legal entities have been registered in Nevis due to its strong asset protection laws, privacy guarantees, and tax neutrality.
5. The Power of the “Multiform”
The defining innovation of the Nevis Multiform Foundation is that it allows a foundation to take—and change—its legal “form”. It is distinguished by having no shareholders or owners and by its remarkable “chameleon” ability to change its legal form at any time. This adaptability allows a single Multiform Foundation to evolve with a client’s changing needs without requiring dissolution or loss of legal continuity. This “shape-shifting feature” is particularly beneficial for individuals and families whose circumstances may change over time, such as through marriage, divorce, bankruptcy or the birth of children.
Whether for tax planning, regulatory compliance, or internal governance, the foundation can change form during its lifetime, choosing freely between the following forms:
- A trust foundation
- A company foundation
- An LLC foundation
- A partnership foundation
It gets even better! Existing entities—whether foreign foundations, trusts, or companies—can redomicile, merge, convert, or continue as multiform foundations under Nevis law.
For example, this provision might allow an existing corporation or foundation in Belgium to convert into a trust in Nevis without losing its legal personality.
This overriding makes the Nevis Multiform Foundation the most malleable and jurisdictionally portable structures available today in the toolbox of offshore planners.
6. Legal Design and Governance
Nevis Multiform Foundations are governed by their bylaws, which define the foundation’s purpose, governance model, and rules regarding control and succession. Unlike trusts, foundations can be established without beneficiaries, and they are not required to be charitable.
A management board oversees the foundation, and its founder—called the subscriber—can retain meaningful involvement. This level of flexibility makes the structure ideal for families and individuals seeking control without ownership.
7. Asset Protection and Legal Strength
One of the key reasons high-net-worth individuals and families use the Nevis Multiform Foundation is its strong asset protection framework, including:
- Recognition of the foundation as an independent legal person: Assets are legally separated from the founder.
- Exclusion of foreign judgments, especially in matters of forced heirship.
- Shielding from litigation: A creditor must file a new case in Nevis and meet strict evidentiary burdens.
- No forced heirship recognition: This is critical for families from France, Spain, and other civil law countries.
These features make the Nevis foundation a formidable estate and asset planning vehicle, even in a litigious or high-risk environment.
8. Bylaws and Legal Governance
The bylaws are the primary governing rules of a Multiform Foundation. They define:
- The foundation’s purpose
- The rights and responsibilities of management
- The rules regarding distributions, governance, and dissolution
Notably, the bylaws can also allow another legal system —other than Nevisian law—to govern parts of the foundation’s structure, enhancing international compatibility.
Importantly, a foundation does not require beneficiaries. It can be created for multiple purposes, so long as they are not illegal nor contrary to Nevisian public policy.
9. Creating a Multiform Foundation
To create a Multiform Foundation:
- A person known as a subscriber must irrevocably transfer assets to the foundation (called a “subscription”).
- There is no minimum capital requirement.
- Foundations can also be created via a Last Will and Testament, with the testator considered the subscriber.
10. Certificate of Establishment
A Multiform Foundation gains legal status only after:
- A Registered Agent, licensed in Nevis, files the required documents.
- A Certificate of Establishment is issued by the Nevis Registrar of Foundations, assigning a registration number.
- Key data—including the name, initial form, registered address, board and secretary names, and bylaws—must be submitted to the Registrar of Foundations.
These documents are kept confidential unless the Registrar is instructed otherwise (meaning that there is an option to make them public, if the Foundation so wishes).
11. Tax Residence & Optional Local Taxation
A foundation may elect to become tax-resident in Nevis subjecting itself to a flat maximum 1% tax rate on global income. Otherwise, it remains tax-neutral, paying no local taxes. This dual option gives clients significant flexibility in cross-border tax planning.
12. The Civil Law Challenge: Only One Type of Ownership
Civil law systems fundamentally differ from common law systems in their approach to ownership. They do not recognize the split of ownership between legal and beneficial ownership that underpins Anglo-American trust law.
This creates the risk that trusts may be disregarded by local courts, leading to disputes over asset ownership and control.
Asset protection strategies relying on trusts can be ineffective, leaving assets vulnerable to creditors and legal claims. Furthermore, trusts often trigger tax uncertainty under international reporting standards like CRS, DAC6, or FATCA, potentially resulting in tax liabilities and penalties. This creates significant compliance and enforceability issues for advisors, making it difficult to provide reliable guidance to clients. Back in the early 2000s, Nevis identified a clear need for a structure that mirrors the advantages of a trust but was fully compatible with civil law frameworks. The Multiform Foundation was designed to provide legal certainty, asset protection, and tax compliance in an easily understandable and manageable form, while at the same time allowing civil law clients to enjoy the benefits of trusts.
Additionally, Multiform Foundations serve as a neutral structuring tool, recognized and accepted across various legal systems, making them ideal for multinational families.
13. Predictability and Enforceability
In his article “Under the Cloak of Multiformity” (STEP Journal, May 2014), author Javier Enrique Ayuso emphasizes how Multiform Foundations bridge the gap between trust planning and civil law enforcement. As legal persons with statutory governance, Multiform Foundations offer predictability and enforceability in jurisdictions like France where trusts are often viewed as opaque or noncompliant. The journal notes that Multiform Foundations provide legal certainty and transparency, making them more appealing to civil law courts and regulators.
14. Practical Use Cases of Nevis Multiform Foundations
Based on real private client cases and guidance from sources around the web, several use cases illustrate the practicality of Multiform Foundations.
- A Geneva family office consolidated assets like wine, art, and real estate into a Multiform Foundation, transitioning from company to trust form to manage succession and avoid French forced heirship laws.
- A Belgian dentist who was changing his residence to Monaco on retirement, used a Multiform Foundation to create a legacy structure leaving assets to his grand-children. It mirrored local foundation governance, but avoided the negative perception that prevailed in his home country towards offshore trusts.
- A dual-resident fintech entrepreneur based between Lyon and Dubai used a Multiform Foundation to hold intellectual property, software and equity, ensuring international compliance and control over distributions.
- A Lebanese family structured all cross-border wealth under a Nevis Multiform Foundation, eliminating conflicting reporting, political turmoil in their home country, and unifying succession planning.
15. Comparison: Nevis Multiform Foundation vs. Panama, Liechtenstein & Serbia Foundations
Nevis Multiform Foundations are often compared to Panama, Liechtenstein and more recently to Serbian foundations as flexible and protective vehicles for international asset planning, privacy, and estate structuring. Below is a deeper comparative view:
| Feature | Nevis Multiform Foundation | Panama Foundation | Liechtenstein Foundation | Serbia Foundation / Zadužbina |
|---|---|---|---|---|
| Legal Form | Flexible – can switch between trust, company, LLC, partnership forms | Fixed | Fixed | Fixed |
| Legal Personality | Yes | Yes | Yes | Yes |
| Ownerless Structure | Yes – no shareholders, members, or owners | Yes | Yes | Yes |
| Flexibility of Form | Unique multiform ability – “chameleon” legal transformation | Not permitted | Not permitted | Not permitted |
| Asset Protection Laws | Strongest – includes short statute of limitations & firewall | Strong – recognized under civil law | Strong – recognized under civil law | Weak to Moderate – no modern asset protection provisions |
| Founder Privacy | Yes – identity not public | Yes – founder is public but nominees typically used | Partial – increasing transparency under EU pressure | Yes |
| Ongoing Maintenance | Low – simple annual filing | Low - no annual filing, only tax payment | Medium to High – subject to local governance | Medium – subject to public audits, specific governance |
| Cost to Maintain | Low to Moderate | Low | Moderate to High | Medium – local accountant required |
| Redomiciliation Allowed | Yes – both inbound and outbound | Yes - both inbound and outbound | Yes | No – foundations are territorial in nature |
| Use in Private Wealth | Yes – asset protection, estate planning, privacy | Yes – family holding, planning, nominee use | Yes – well recognized in Europe for family & succession | Yes |
| Commercial Activities | Permitted through subsidiaries | Permitted through subsidiaries | Permitted through subsidiaries | Permitted through subsidiaries |
| Governing Law Tradition | Common & Civil law compatible | Civil law | Civil law | Civil law |
| Recognition & Enforcement | Broad – based on international trust law compatibility | Widely recognized | Highly recognized in EU and beyond | Widely recognized as a legal entity on public register with tax number |
| Purpose Versatility | High – charitable, private, commercial, asset-holding, hybrid | Medium – mainly private or charitable | High – family, charitable, holding, inheritance | Medium – mainly philanthropic, cultural, social but law allows for private foundations |
16. How does Multiformity Work in Practice?
Let us examine the NMFO more closely. If the Nevis multiform foundation (NMF) ‘is stated to be a trust and the multiform foundation is a trust foundation, the by-laws shall be treated as the trust deed or settlement for the purposes of the trust foundation and in the event that the constitution shall fail to specify any other proper law as governing the by-laws, the provisions of the Trust Ordinance shall, subject to s13(2), apply, mutatis mutandis, as if references therein to the “trust” shall refer to the trust foundation; the “trustees”, the management board; the “settlor”, the subscriber; and the “protector” the supervisory board, provided that it shall not be a requirement to have a protector for a trust foundation for the purposes of s8 of the said Ordinance which has no beneficiary and the sole purpose is non-charitable’.[fn]NMFO, s10(9)(a)[/fn]
Likewise, if it ‘is stated to be a company and the multiform foundation is a company foundation, in the event that the constitution shall fail to specify any other proper law as governing the by-laws, the provisions of the Corporation Ordinance shall apply, mutatis mutandis, as if references therein to the “company” referred to the company foundation; the “directors”, the management board; and the “shareholders”, the absolute beneficiaries; or, in the case of a multiform which is stated to be a limited liability company, the provisions of the Limited Liability Company Ordinance shall apply, mutatis mutandis, as if references therein to the “limited liability company” referred to the company foundation; the “manager” or “member” as manager, a member of the management board; and the “members”, the absolute beneficiaries’;[fn]NMFO, s10(9)(b)[/fn] or if ‘it is stated to be a partnership and the multiform foundation is a partnership foundation, in the event that the constitution shall fail to specify any other proper law as governing the by-laws, the provisions of the law of Nevis governing partnerships shall apply or, if the partnership is a limited liability company and to be treated as a partnership, the provisions of the Limited Liability Company Ordinance shall apply, mutatis mutandis, as if references therein to the “company” referred to the partnership foundation; the “manager” or “member” as manager, a member of the management board; and the “members”, the absolute beneficiaries.’[fn]NMFO, s10(9)(c)[/fn]
17. The Future of International Wealth Planning is Here
The Nevis Multiform Foundation is not just an alternative—it’s an evolution. It represents a sophisticated, forward-thinking approach to international wealth planning, perfectly aligned with the complexities of today’s global landscape. By seamlessly bridging common law principles and civil law realities, the Multiform Foundation offers unparalleled flexibility, robust asset protection, and the legal certainty that families and businesses need to thrive across borders.
For individuals and advisors seeking a structure that is both powerful and compliant, the Nevis Multiform Foundation stands as the definitive solution. It’s time to move beyond the limitations of traditional trusts and embrace a structure that truly meets the demands of the modern world.
18. Ready to Secure Your Family's Future with a Nevis Multiform Foundation?
Don’t let legal complexities and jurisdictional differences hinder your wealth planning goals. Discover how a Nevis Multiform Foundation can provide the clarity, control, and protection you deserve.
Our expert team at TrustNevis.com is ready to answer your questions and guide you through the process of establishing a customized Multiform Foundation strategy. Let us help you navigate the intricacies of international wealth planning and ensure your assets are protected for generations to come.
19. Is a Nevis Multiform Foundation too Complicated to be Useful?
YouTube lawyer LayRoots produced an informative video about the Nevis Multiform Foundation. Basically, if you don’t have time to watch the video, the AI summary is as follows:
A Nevis Multiform Foundation is a special type of legal setup from the Caribbean island of Nevis. It’s not a charity like many people think when they hear “foundation.” Instead, it’s a flexible mix between a company and a trust, and it can switch forms depending on what you need—like a chameleon. It doesn’t have owners, only beneficiaries, which gives some privacy and protection. People like it for holding assets or running businesses without direct ownership. But it can be tricky for Americans to use because U.S. banks don’t understand it well, and the IRS doesn’t have clear tax rules for it.
These concerns are fair—and actually quite helpful for anyone considering an international structure, not just a Nevis Multiform Foundation. The truth is, Multiform Foundations are not simple tools. But that doesn’t make them useless. It makes them specialized. Like any advanced legal structure, they require the right context, the right guidance, and yes, the right reporting.
Let’s address one of the more sophisticated criticisms of the Nevis Multiform Foundation: that it’s either an undefined hybrid with no true identity—or a “cosmetic cloak” slapped over more traditional legal forms like companies and trusts. This argument often appears in academic or legal commentary and is worth unpacking because it raises real questions about legal clarity and international recognition.
Some argue that the NMF isn’t really a “new” legal entity—it’s just a company, trust, or partnership dressed up with added protections. Others say the multiform feature is revolutionary: a foundation that can truly become another legal form depending on the client’s needs.
The truth likely sits somewhere in between. Nevis law does indeed recognize the foundation as its own independent legal person. And yes, the multiform adopted—whether trust, company, or otherwise—has legal consequences. But what matters is not whether it’s philosophically “new,” but whether it works as intended.
And that’s where complexity creeps in—not because the structure is faulty, but because cross-border planning is a complex topic. A structure that is 100% valid in Nevis might be characterized very differently by a tax authority or court in another jurisdiction.
For example, Argentina’s tax authority once reclassified a Liechtenstein foundation as a corporate investment vehicle, simply because the founder stayed too involved. That could happen with a Nevis foundation too—if it’s not designed and managed properly. If you treat it like a tax loophole or personal piggy bank, foreign regulators might very well ignore its form and look straight through to you.
Whether your Multiform is formed as a trust, company, LLC or partnership, that form will influence how courts and tax authorities see it, especially under private international law. Different countries will classify it according to their own rules, which is why legal clarity and strong documentation are essential. If you’re serious about compliance, this isn’t a problem—it’s part of the plan.
Despite what skeptics may think, the Nevis Multiform Foundation was never designed to be opaque. Quite the opposite.
Their by-laws can even import foreign law, allowing them to operate within international legal frameworks more easily.
Every entity comes with governance duties. Whether you’re managing a partnership, trust, or foundation, you need to take fiduciary responsibility seriously. The NMultiform FoundationO simply codifies those duties in a robust and adaptable way. In fact, the legislation offers broader protection for directors and fiduciaries than many comparable laws.
And yes, managing a multiform requires precision—but so does any serious asset protection or succession strategy. The right professionals can guide that process with clarity and confidence.
The Nevis Multiform Foundation is a structured legal solution for complex planning needs:
- Cross-border families needing recognized structures in civil and common law countries
- Business owners separating control from ownership
- Professionals facing unjust claims who want legal resilience
- Planners aiming to shift succession planning out of fragile political environments
Used thoughtfully and reported properly, it’s not “too complicated”—it’s just sophisticated enough to do the job right.
20. U.S. Reporting Reality for Nevis Multiform Foundations
Where LayRoots is absolutely right is on the reporting front. If you’re a U.S. person and you’re not working with an experienced cross-border tax advisor, a Multiform Foundation can become a compliance trap. The IRS hasn’t provided definitive guidance specific to multiform foundations, which means advisors must carefully analyze whether the entity should be treated as a trust, a corporation, or a foreign grantor trust for tax purposes.
Ultimately, the takeaway from the LayRoots video shouldn’t be “stay away from Multifotrms,” but rather: respect the structure. These are not plug-and-play templates you download online. They require a solid legal foundation (no pun intended), an experienced service provider, and—critically—a proactive tax compliance strategy in your home country.
Used properly, Nevis Multiform Foundations are not shady or mysterious—they’re modern, legal, and incredibly effective planning tools. But if you’re looking for a quick fix, or trying to fly under the radar, this isn’t it.
21. Final Word
The Nevis Multiform Foundation is the ideal bridge between common law planning tools and civil law enforcement realities. It brings together:
- Legal certainty
- Privacy
- Asset protection
- Intergenerational flexibility
If you’re in a civil law country and need an offshore structure you can actually use, the Multiform Foundation is your answer.
22. FAQ on Nevis Multiform Foundations
1. Can I open a bank account for a Nevis Multiform Foundation (Multiform Foundation)?
Of course! Opening a bank account for a Multiform Foundation is achievable, but it necessitates careful planning and consideration. Some international banks might not be familiar with the Multiform Foundation structure, which can pose challenges. Collaborating with a service provider who has experience in navigating the bank onboarding process for Multiform Foundations can be invaluable in ensuring a smooth and successful experience.
2. What do banks typically require when opening an account for a Multiform Foundation?
Banks will typically request a range of documents when opening an account for a Multiform Foundation, including:
- Certified copies of the Foundation Charter and by-laws, which outline the foundation’s purpose, structure, and governance.
- Certificate of registration from Nevis, confirming the foundation’s legal existence and registration in the jurisdiction.
- Details of the foundation council, protector (if any), and beneficiaries, providing information about the individuals involved in the foundation’s management and those who stand to benefit from it.
- Proof of source of funds and purpose of the foundation, demonstrating the legitimacy of the funds and the intended use of the foundation’s assets.
- KYC (Know Your Customer) documents for the founder, controllers, and any ultimate beneficial owners, ensuring compliance with anti-money laundering and counter-terrorism financing regulations.
Some banks may also require additional documentation, such as tax compliance documentation, including CRS self-certification or FATCA status, depending on the jurisdiction and the bank’s specific requirements.
3. Is a Nevis Multiform Foundation secret or anonymous?
No, a Nevis Multiform Foundation does not offer complete secrecy or anonymity. While it can provide a degree of privacy, it is not designed to be a secrecy structure. Founders and beneficiaries are required to comply with laws in their countries of residence.
4. How is a Multiform Foundation taxed?
The tax treatment of a Multiform Foundation is contingent upon several factors:
- The multiform adopted (e.g., trust vs. company form) can influence the tax implications, as different forms may be subject to different tax rules.
- The residence of the founder, beneficiaries, and assets can also impact taxation, as tax laws vary across jurisdictions.
- Whether the Multiform Foundation elects to be Nevis tax resident under section 93 can affect its tax status in Nevis.
In the U.S., a Multiform Foundation may be treated as a foreign trust, foreign corporation, or disregarded entity, depending on its structure and activities. U.S. taxpayers with Multiform Foundations must seek tailored advice from tax professionals and ensure they file the necessary forms, such as 3520, 5471, or FBAR, as required.
5. Can the multiform be changed later?
Yes, the multiform of a Multiform Foundation can be changed at a later time. This flexibility allows the Multiform Foundation to adapt and evolve over time to meet changing needs and circumstances. For instance, a Multiform Foundation might initially adopt a trust form during estate planning and later convert to a company form for asset holding. The conversion process typically involves a formal resolution and updated filing with the Nevis Registrar.
6. Is a Nevis Multiform Foundation hard to set up and manage?
The setup and management of a Nevis Multiform Foundation can be straightforward when working with experienced providers. The setup process generally involves drafting the Foundation Charter and by-laws, appointing a registered agent in Nevis, and determining the initial multiform. Ongoing administration is similar to other international entities and includes maintaining proper records, governance, and compliance with relevant laws and regulations.
7. Is a Nevis Multiform Foundation recognized internationally?
The international recognition of a Nevis Multiform Foundation can vary depending on the jurisdiction. While Nevis law grants the Multiform Foundation full legal personality, other countries may “recharacterize” it based on its specific features and use. It is crucial to seek international tax and legal advice to ensure that the Multiform Foundation is properly recognized and classified in relevant jurisdictions and to avoid any unintended consequences.
8. Is a Nevis Multiform Foundation a good alternative to a trust or offshore company?
Yes, a Nevis Multiform Foundation can be a viable alternative to a trust or offshore company in many cases. It can offer a bridge between civil law and common law structures, providing the benefits of a trust without the fiduciary ownership that some civil law clients may find uncomfortable. Additionally, a Multiform Foundation can offer greater flexibility and endurance than a traditional International Business Company (IBC) or Limited Liability Company (LLC).
9. Can I maintain control over a Nevis Multiform Foundation after it’s established?
Yes, it is possible to retain some control over a Nevis Multiform Foundation after it is established, but within certain limits. While the Multiform Foundation is a separate legal entity and does not have “owners” in the traditional sense, founders can maintain influence through carefully drafted by-laws, the appointment of protectors, and positions on the foundation council. However, excessive personal control, especially if the founder is also a beneficiary, may raise concerns with tax authorities in the founder’s home country. Careful structuring is essential to balance control and compliance.
10. How strong is the asset protection offered by a Nevis Multiform Foundation?
Nevis is recognized for its robust asset protection laws, and Multiform Foundations can benefit from this strong legal framework. Creditors face stringent requirements to challenge transfers to a Multiform Foundation, including proving fraudulent intent and posting a bond (currently around US$100,000, or more in the case of larger claims) before initiating legal proceedings in Nevis. Furthermore, Nevis does not recognize foreign judgments, requiring claimants to start litigation anew in Nevis.
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