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THE MODERATOR B RE A C TO R July September MU SE U M A S S O C I A T I O N http://www.breactor.org Summer 2009 From The Control Room by Maynard Planta Things are evolving with respect to moving forward
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Re a c to stands for Report of Foreign Bank and Financial Accounts.
Any United States person who has a financial interest in or signature authority over foreign financial accounts must file a re a c to.
The re a c to can be filled out electronically through the Financial Crimes Enforcement Network's (FinCEN) BSA E-Filing System.
The purpose of the re a c to is to report foreign financial accounts and to prevent tax evasion.
The re a c to requires detailed information about the foreign financial accounts including the account number, name and address of the financial institution, and the maximum value during the reporting period.
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