Stroock Special Bulletin
“The Final FATCA Regulations: A Crib Sheet”
This Stroock Special Bulletin updates a previous Bulletin to include details on the status of the FATCA intergovernmental agreements between the United States and participating foreign governments. These intergovernmental agreements will have a significant impact on the reporting obligations of financial institutions in the participating countries.
The Bulletin consists of three parts: (1) a digest of certain key concepts and terms, (2) a timeline of key dates, and (3) some preliminary observations.