Spring Is in the Air, and So Is FATCA! Notice 2011-34 Offers another Dose of Much-Anticipated Guidance

Spring Is in the Air, and So Is FATCA! Notice 2011-34 Offers another Dose of Much-Anticipated Guidance

On April 8, 2011, Treasury and the IRS released Notice 2011-34 (the Notice), which revises and supplements Notice 2010-60, the first guidance under the Foreign Account Tax Compliance Act (FATCA). FATCA was enacted in March 2010 and requires foreign financial institutions (FFIs) to report U.S....

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