ContractFfi Agreement • October 29th, 2013
Updated FFI AgreementFfi Agreement • December 30th, 2016
T.D. 9610, 78 FR 5942, Jan. 28, 2013; 78 FRFfi Agreement • January 23rd, 2020
contained in 26 CFR part 1 revised April 1, 2016.)Ffi Agreement • December 1st, 2021
and nonparticipating FFIs (including the transitional reporting of foreign re- portable amounts paid to nonpartici- pating FFIs for calendar years 2015 and 2016 described in § 1.1471–4(d)(2)(ii)(F)). A participating FFI that is unable to obtain a waiver, if required by foreign law, to report an account as required under paragraph (d) of this section must close or transfer such account within a reasonable period of time as described in paragraph (i) of this sec- tion.
