Guidelines for the Disbursement of Funds

Important Information

United States individuals who have a financial interest in or signature authority over any financial accounts in a foreign country may be required to report the relationship to the Internal Revenue Service and the US Department of the Treasury. Please contact your personal tax advisor and visit the following links for further information and reporting requirements.

IRS reporting obligation (Schedule B, Part III, lines 7a and 7b)

US Treasury Department reporting obligation (FBAR)