Reminder: FBAR Electronic Filing Due By June 30, 2015

U.S. persons having a financial interest in or signature authority over one or more foreign financial accounts – including a bank account, brokerage account, mutual fund, trust, estate, pension, cash-value life insurance or other type of foreign financial account ? having an aggregate value exceeding $10,000 at any time during 2014 are generally required by the Bank Secrecy Act to report their interest in the account by electronically filing by June 30, 2015 using FinCEN Form 114, “Report of Foreign Bank and Financial Accounts” (FBAR).

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