Table of Contents

• Notice 2011-53
  • I. BACKGROUND AND PURPOSE
  • II. PHASED IMPLEMENTATION TIMELINE
    • A. Participating FFIs: Registration and Due Diligence
    • 1. Registration of FFIs Beginning in 2013
    • 2. Participating FFI Due Diligence
    • a. New Accounts
    • b. Pre-Existing Accounts
    • i. Certain Pre-Existing Private Banking Accounts (Equal to or Greater than $500,000)
    • ii. Private Banking Accounts Less than $500,000
    • iii. Due Diligence for All Other Pre-Existing Accounts
    • iv. Private Banking Guidance
    • B. Reporting
    • 1. New Accounts, Documented U.S. Accounts, and Private Banking Accounts
    • 2. Reporting with respect to Post-2013 Years
    • C. Withholding
    • 1. Withholdable payments
    • 2. Passthru payments
  • III. TIMELINE FOR PUBLISHED GUIDANCE
  • IV. MISCELLANEOUS
    • A. Qualified Intermediary and Other Withholding Agreements Expiring in 2012
    • B. Clarification of the Scope of Grandfathered Obligations
    • DRAFTING INFORMATION
• Notice 2011-62
  • Proposed Rev. Proc. [XXXX-XX]
  • SECTION 1. BACKGROUND
  • SECTION 2. GUIDANCE CONCERNING EX PARTE COMMUNICATIONS AND THE APPLICATION OF RRA SECTION 1001(a)(4)
  • Section 3. EFFECT ON OTHER DOCUMENTS
  • Section 4. EFFECTIVE DATE
  • Section 5. DRAFTING INFORMATION
• Notice 2011-70
  • PURPOSE
  • BACKGROUND
  • TRANSITIONAL RULES
  • EFFECTIVE DATE
  • DRAFTING INFORMATION