Thanks for the advice qwerty007. BTW, the object of a Swiss account isn’t to hide the money. I don’t believe there is anything in U.S. law to keep you from opening/maintaining foreign bank accounts, they just have to be fully reported on your U.S. tax return, and I assume there are also laws regarding the transfer of funds. Trying to hide money over there in a “numbered” account would be a really bad idea….;-)