@grainger20011 , thank you for your response -- YES , I did mean that EACH beneficiary / recipient needs to file a form 3520. Please see this info sheet from the IRS -->
Gifts from Foreign Person | Internal Revenue Service (irs.gov)
Note that if the amounts so gifted / acquired rested in a foreign bank account under your signature authority / ownership , you may also have to file forms for FBAR ( form 114 at www.fincen.gov ) and/or form 8938.
Is there more I can do for you ?
