Select “Yes” and complete Question 11B, if the FI wants to appoint one or more POCs, other than the RO identified in Question 10. A POC is an individual authorized to receive from the IRS FATCA-related information regarding the FI and to take other FATCA-related actions on behalf of the FI . While the POC must be an individual, the POC does not need to be an employee of the FI. Select “No” if the FI wants the IRS to send correspondence only to the RO identified in Question 10. By listing one or more POCs in Question 11B and selecting the “Yes” box in Question 11A, the individual identified in the checkbox on Question 11B is providing the IRS with written authorization to release the FI’s FATCA information to the POC.