FATCA Final Regulations Released

February 22, 2013
Client Alert

On January 17, 2013, the IRS released the long-awaited final regulations under Code §§ 1471-1474, generally referred to as the Foreign Account Tax Compliance Act provisions. The final regulations adopt and amend the proposed regulations (REG-121647-10), which were released in February 2012. This Client Alert briefly summarizes the most significant updates from the proposed regulations to the finalized regulations.

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