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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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F r b r stands for Foreign Bank Account Report.
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.
The FBAR must be electronically filed through the Financial Crimes Enforcement Network (FinCEN) website.
The purpose of the FBAR is to combat tax evasion by ensuring that U.S. persons report their foreign financial accounts.
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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