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The Internal Revenue Service has provided model trust documents that can be used to assure qualification, the firm noted, and they should be used.
So far, the Champions League has proven a welcome distraction for Manchester United from their Premier League travails, with David Moyes's side currently top of Group A. United were far from convincing in their 1-0 victory against tonight's opponents a fortnight ago, but a positive result here would go a long way towards assuring qualification for the knockout stage.
With a win needed to assure qualification from Group J on the night, Villas-Boas introduced his artillery just after the hour, bringing on Jermain Defoe and Aaron Lennon.
Arsenal are assured of qualification to the last 16 and they have only a slim chance of overhauling Borussia Dortmund to claim top spot in the group.
As the host nation, Britain have been assured of qualification since 2005, and so head into the Champions Trophy at a different stage of preparation to some of the other sides.
Victories against England and Fiji meant the Kangaroos were already assured of qualification, while Ireland knew they needed to beat their opponents by 25 points to join them in the last eight.
Barcelona began the night assured of qualification for the knockout stages of the Champions League and Celtic already knew they were heading out of the competition when play began.
At the final whistle there, Keita and his team-mates erupted in celebrations with their fans, with qualification assured.
With qualification assured, it was clear many at Old Trafford had already turned their thoughts to Sunday's top-of-the-table clash at Manchester City.
The 1 0 victory over Spain assured France's qualification for the tournament.
But with qualification places assured both crews appeared to be content to cruise through the middle 1000m.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com