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Winter 2014 Vol. 5, No. 1 ARC Extra Photo Karl Creations Welcome to the Winter 2013/14 edition of ARC Extra, ARC s online newsletter. Bonus: Clicking on an advertisement or website address or e-mail
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AERC Extra-American is a report that must be filled out by U.S. persons who have financial interest in, or signature authority over, one or more foreign financial accounts.
Any U.S. person who meets the reporting threshold for foreign financial accounts is required to file AERC Extra-American.
AERC Extra-American can be filed electronically through the FinCEN BSA E-Filing System by providing information about the foreign financial accounts.
The purpose of AERC Extra-American is to report foreign financial accounts held by U.S. persons in order to detect and prevent money laundering, tax evasion, and other financial crimes.
The report must include information such as the account numbers, the name and address of the financial institution, and the maximum value of the account during the reporting period.
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