Series 26: Foreign Bank And Financial Accounts Reporting

Taken from our Series 26 Online Guide

Foreign Bank and Financial Accounts Reporting

Financial institutions (1) that have a financial interest in a foreign financial account or signature authority over the account and (2) whose foreign accounts have an aggregate value in excess of $10,000 at any time during the year must report that information to FinCEN. A Report of Foreign Bank and Financial Accounts (FBAR) must be filed electronically through the BSA E-Filing System website

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