In March 2013, the Internal Revenue Service (IRS) issued the final version of Form W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting.  This form allows certain non-U.S. retirement plans to claim exemption from the reporting and withholding requirement of the Foreign Account Tax Compliance Act (FATCA).  However, the final version of the Form W-8BEN-E did not include instructions.  On June 24, 2014, the IRS published the long-awaited instructions, which address many of the ambiguities inherent in completing the form.