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FIRST RESTATED BYLAWS OF ROCKY BLUFFS PROPERTY OWNERS ASSOCIATION 6923.04/00432440.2 TABLE OF CONTENTS TO FIRST RESTATED BYLAWS OF ROCKY BLUFFS PROPERTY OWNERS ASSOCIATION ARTICLE 1 ARTICLE 2 2.1
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What is f r b r?
F r b r stands for Foreign Bank Account Report.
Who is required to file f r b r?
Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year is required to file an FBAR.
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The FBAR must be electronically filed through the Financial Crimes Enforcement Network (FinCEN) website.
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The purpose of the FBAR is to combat tax evasion by ensuring that U.S. persons report their foreign financial accounts.
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The FBAR requires reporting the account number, name on the account, name and address of the financial institution, type of account, and maximum value of the account during the year.
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