Extension Of FBAR Deadline For Employees Of Registered Investment Advisors Until June 30, 2012
On June 17, 2011, the Financial Crimes Enforcement Network ("FinCEN") issued Notice 2011-2 ("Notice"), which extends to June 30, 2012 the filing deadline for certain individuals to file their Reports of Foreign Bank and Financial Accounts ("FBARs"). Under the Notice, which is available here, officers and employees of investment advisors registered with the Securities and Exchange Commission with signature or other authority over, but no financial interest in, foreign financial accounts of entities which are not registered investment companies (that is, are not investment companies registered under the Investment Company Act of 1940) are granted a one-year extension to June 30, 2012 to file FBARs. (Existing guidance exempts officers and employees of registered investment advisors from filing FBARs to report...
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