The IRS online registration portal to register financial institutions is now accessible. Financial institutions may now access and modify their registration information at any time up to the end of the year. It will only be on or after 1 January 2014 that financial institutions will be expected to finalise their registration information. The IRS electronically posted first list of foreign financial institutions will be published by 2 June 2014 with financial institutions needing to finalise their registration by 25 April 2014 to appear on the first list. See here for more detail.