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Blank Rome LLP | USA | 18 Jun 2012

FBAR reminder: U.S. taxpayers must report foreign bank accounts by June 29, 2012

The annual deadline for filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (commonly known as the “FBAR” form) is fast approaching. Any U.S. taxpayer with a financial interest in, or signature or other authority over, a foreign financial account (which includes bank, security and other types of financial accounts) is required to file the FBAR form if the aggregate value of the account (or accounts) exceeds $10,000 at any time during the 2011 calendar year, subject to certain exceptions.


Blank Rome LLP | USA | 7 Apr 2011

Amendments to Security and Exchange Commission Rule 15c2-12 and accompanying interpretation expand disclosure obligations

On May 26, 2010, the Securities Exchange Commission adopted amendments ("Amendments") to Rule 15c2-12, promulgated under the Securities Exchange Act of 1934 ("Rule"), that affect brokers, dealers and municipal securities dealers ("Participating Underwriters"), issuers of municipal bonds, and borrowers of municipal bond proceeds ("Obligated Persons").

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