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FATCA – private fund executive summary

USA - May 1 2012 The IRS recently issued proposed regulations under the Foreign Account Tax Compliance Act (FATCA) that provide additional FATCA guidance on due diligence, withholding and reporting obligations, carve-outs and exceptions to FATCA’s applicability, and a new timeline for implementation.

Co-authors: Timothy P. Selby, Clay Littlefield, Matthew W. Mamak.