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Annual Information Report On Foreign Financial Accounts Now Includes Investments In Offshore Hedge Funds, Private Equity Funds And Mutual Funds
Every U.S. person with a financial interest in, or signature or other authority over, any financial account outside the U.S. must file an annual report on Treasury Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts, commonly known as an “FBAR”) if the aggregate value of all such accounts exceeds 10,000 USD at any time during the calendar year.
United States
24 Jun 2009
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