Michael Karlin’s article, “FBAR Ram You: The Meaning of Residence For FBAR Purposes,” explores the nuances of the Report of Foreign Bank and Financial Accounts, derived from the Bank Secrecy Act of 1970, applicable for non-U.S. citizens, and the corresponding classification of residence arising from announcement 2009-51. The article also touches upon the proposed 2010 regulations and finalized 2011 regulations, ahead of the June filing date.
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