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Morrison & Foerster LLP | USA | 25 Feb 2011

FinCEN issues final FBAR rules

The Financial Crimes Enforcement Network ("FinCEN") on February 24, 2011 issued final rules (the "Rules") that amend the regulations under the Bank Secrecy Act (the "BSA") regarding Form TD F 90-22.


Morrison & Foerster LLP | USA | 10 Jan 2011

Proposed Treasury Regulations significantly clarify and expand scope of “publicly traded” for purposes of determining the issue

The Internal Revenue Service (the "IRS"), in proposed Treasury Regulations (REG-131947-10) (the "Proposed Regulations") released on January 6, 2011, clarifies and expands the circumstances that cause property to be "publicly traded" for purposes of determining the issue price of a debt instrument.

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