On October 13th, the Financial Crimes Enforcement Network ("FinCEN") extended to April 10, 2011, the date by which mutual funds must comply with 31 CFR 103.33. On April 14, 2010, FinCEN issued a final rule that included mutual funds within the general definition of "financial institution" in regulations implementing the Bank Secrecy Act. The final rule subjects mutual funds to 31 CFR 103.33, which requires the creation, retention, and transmittal of records or information for transmittals of funds. FinCEN Extension.