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1987 General Insurance Convention***************************************************************** *****************************************************************M O N O G R A P H L L O Y D SA N
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What is l l o y?
LLoy is a Report of Foreign Bank and Financial Accounts (FBAR) required by the U.S. Department of the Treasury.
Who is required to file l l o y?
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.
How to fill out l l o y?
LLoy is typically filed electronically through the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing system.
What is the purpose of l l o y?
The purpose of LLoy is to prevent tax evasion by providing the U.S. government with information about foreign financial accounts held by U.S. persons.
What information must be reported on l l o y?
LLoy requires the reporting of the maximum value of each foreign financial account during the calendar year, as well as information about the account itself.
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