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[Guidance Overview]

3/21/2013: What You Need to Know About FATCA's Impact on Non-U.S. Retirement Plans (McDermott Will & Emery)
"The final regulations provide important exemptions from FATCA's reporting and withholding requirements for some, but not all, non-U.S. retirement plans. In response to public comments, the final regulations revised certain exemption requirements under the proposed regulations to broaden the types of retirement plans that will be exempt from FATCA."
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