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Foreign Account Tax Compliance Act (FATCA) Comment Letter to IRS and Responses

The below comment letters were submitted to the Internal Revenue Service (IRS) regarding Foreign Account Tax Compliance Act (FATCA). Any responses from the IRS or other government agency are posted as well. Comments and responses are posted as soon as they are made public. Tell us about a new comment submission by contacting us at FATCA@deloitte.com.

Select the tab below to view the pre-proposed or post-proposed regulation comment letters. Click on the column headers to sort through the list by commenter or by date.

Pre-proposed regulation comment letters
Post-proposed regulation comment letters
Commenter Date
Stroock & Stroock & Lavan LLP 2/3/2012
Institute of International Finance (IIF) 1/25/2012
Abu Dhabi Investment Council 1/18/2012
New York State Bar Association Tax Section (NYSBA) 1/12/2012
Congressman Levin on behalf Permanent Subcommittee on Investigations 1/11/2012
European Private Equity and Venture Capital Association (EVCA) 1/6/2012
Chilean Association of Pension Fund Administrators (AFP) 12/28/2011
Ontario Teachers' Pension Plan Board (OTPPB) 12/23/2011
Brazilian Federation of Banks (FEBRABAN) 12/22/2011
European Federation of Building Societies (EFBS) 12/14/2011
Investment Industry Association of Canada (IIAC) 12/14/2011
British Private Equity and Venture Capital Association (BVCA) 12/7/2011
Treasury Response to Representative Boustany 12/2/2011
The Real Estate Roundtable 11/30/2011
Investment Industry Association of Canada (IIAC) 11/23/2011
Japanese Bankers Association (JBA) 10/28/2011
Commerzbank AG 10/27/2011
TryghedsGruppen smba 10/17/2011
Northern Trust Corporation (Northern Trust) 10/13/2011
German Banking Industry Committee (Die Deutsche Kreditwirtschaft) 10/5/2011
The Securities Industry and Financial Markets Association (SIFMA) 10/3/2011
U.S. Treasury response to Sep 22, 2011 letter from Congressmen: Luetkemeyer, Paul, Campbell, and Manzullo 10/3/2011
Hogan Lovells US LLP 9/23/2011
Members of Congress, Blaine Luetkemeyer, Ron Paul, John Campbell, and Donald Manzullo 9/22/2011
Association of Pension Lawyers (APL) 9/21/2011
Tax Executives Institute (TEI) 9/21/2011
American Citizens Abroad (ACA) 8/31/2011
The Hartford Financial Services Group, Inc. 8/30/2011
Treasury Assistant Secretary (Tax Policy) Responds to U.S. House of Representatives on Issue of Tax Policy 8/5/2011
American Benefits Council (ABC) 7/25/2011
American Council of Life Insurers (ACLI) 7/22/2011
Royal Bank of Canada (RBC) 7/21/2011
Center for Freedom & Prosperity (CF&P) 7/18/2011
French Insurance Association (FFSA) 7/18/2011
Kreditanstalt für Wiederaufbau (KfW) 7/18/2011
International Council of Securities Associations (ICSA) 6/28/2011
The Securities Industry And Financial Markets Association (SIFMA) 6/16/2011
Association of the Bar of the City of New York Committee on Estate and Gift Taxation 6/13/2011
European Banking Federation (EBF) 6/13/2011
The Association of the Bar of the City of New York 6/13/2011
Swiss Bankers Association (SBA) 6/10/2011
Dutch Banking Association 6/9/2011
Association Française de la Gestion Financière (AFG) 6/7/2011
Association of British Insurers (ABI) 6/7/2011
Association of Investment Companies (AIC) 6/7/2011
Australia and New Zealand Banking Group Limited (ANZ) 6/7/2011
Australian Bankers' Association Inc. (ABA) 6/7/2011
Austrian Association of Investment Management Companies (VOlG) 6/7/2011
Aviva plc (AVIVA) 6/7/2011
British Bankers' Association (BBA) 6/7/2011
Bundesverband Investment und Asset Management (BVI) 6/7/2011
Canadian Bankers Association (CBA) 6/7/2011
Euroclear SA/NV 6/7/2011
European Fund and Asset Management Association (EFAMA) 6/7/2011
Financial Services Council (FSC) 6/7/2011
Florida Bar Tax Section (FBTS) 6/7/2011
General Insurance Association of Japan (GIAJ) 6/7/2011
German Insurance Association (GDV) 6/7/2011
HSBC Holdings plc (HSBC) 6/7/2011
Hunton & Williams 6/7/2011
Ignis Asset Management 6/7/2011
Investment & Life Assurance Group (ILAG) 6/7/2011
Investment Funds Institute of Canada (IFIC) 6/7/2011
Investment Industry Association of Canada (IIAC) 6/7/2011
Investment Management Association (IMA) 6/7/2011
Japan Securities Dealers Association (JSDA) 6/7/2011
Japanese Bankers Association (JBA) 6/7/2011
Life Insurance Association of Japan (LIAJ) 6/7/2011
Loan Syndications and Trading Association (LSTA) 6/7/2011
Managed Funds Association (MFA) 6/7/2011
National Association of Pension Funds Limited (NAPF) 6/7/2011
Royal Bank of Canada and its subsidiaries (RBC) 6/7/2011
Securities Industry and Financial Markets Association (SIFMA) 6/7/2011
Standard Life 6/7/2011
Tax Executives Institute (TEI) 6/7/2011
Alternative Investment Management Association (AIMA) 6/6/2011
Association of Banks in Singapore et al. joint submission 6/6/2011
Association of International Life Offices (AILO) 6/6/2011
Investment Company Institute (ICI) 6/6/2011
Universities Superannuation Scheme Limited (USS) 6/6/2011
Bankers Association of the Republic of China (BAROC) 6/3/2011
Computershare Limited 6/3/2011
Legal & General Group 6/2/2011
American Council of Life Insurers (ACLI) 6/1/2011
ALECTA (ALECTA) 5/30/2011
America Chamber of Commerce in Peru (AmCham Peru) 5/24/2011
Treasury Response to Senator Nelson 5/20/2011
Pershing LLC (Pershing) 5/16/2011
United States Treasury Responds to Senator Kay Bailey Hutchinson 4/28/2011
Veritas Pension Insurance Company Ltd. ("Veritas") 4/12/2011
Hungarian Presidency and Commission (eu 2011.hu) invite US to dialogue on FATCA 4/6/2011
TD Bank Financial Group 4/4/2011
Mexican Banking Association (ABM) and the Mexican Securities Industry Association (AMIB) 4/1/2011
United States Treasury Responds to Representative Posey 3/31/2011
American Institute of CPAs (AICPA) 3/28/2011
British Bankers' Association (BBA) 3/10/2011
New York State Bar Association Tax Section (NYSBA) 3/5/2011
American Bar Association Section of Taxation (ABA) 2/14/2011
SPIROCO Consulting 2/9/2011
Canadian Life and Health Insurance Association (CLHIA) 2/1/2011
Universities Superannuation Scheme Limited (USS) 1/12/2011
American Bar Association Section of Taxation (ABA) 1/10/2011
American College of Trust and Estate Counsel ("ACTEC") 1/7/2011
Society of Trust and Estate Practitioners (STEP) 12/30/2010
Commonwealth Bank of Australia 12/24/2010
Association of Superannuation Funds of Australia (ASFA) 12/23/2010
British Bankers' Association (BBA) 12/14/2010
Association of Global Custodians (AGC) 11/29/2010
Vienna Insurance Group (VIG) 11/26/2010
New York State Bar Association Tax Section (NYSBA) 11/16/2010
American Bankers Association (ABA) 11/12/2010
Austrian Association of Investment Fund Management Companies (VOIG) 11/12/2010
Bundesverband Investment und Asset Management (BVI) 11/12/2010
European Banking Federation (EBF) and the Institute of International Bankers (IIB) 11/12/2010
European Fund and Asset Management Association (EFAMA) 11/12/2010
Investment Management Association (IMA) 11/12/2010
American Chamber of Commerce in Luxembourg (ACCL) 11/11/2010
Association of British Insurers (ABI) 11/10/2010
Australian Custodian Services Association (ACSA) 11/10/2010
The States of Jersey 11/10/2010
Clearing House Association L.L.C. (The Clearing House) 11/5/2010
Allianz SE 11/3/2010
DST Systems and Boston Financial Data Services 11/3/2010
Treasury Secretary Responds to Congressman Wm. Lacy Clay 11/2/2010
Alternative Investment Management Association (AIMA) 11/1/2010
American Council of Life Insurers (ACLI) 11/1/2010
Australian Bankers' Association Inc. (ABA) 11/1/2010
Aviva Plc (AVIVA) 11/1/2010
Canadian Bankers Association (CBA) 11/1/2010
Canadian Life and Health Insurance Association (CLHIA) 11/1/2010
Financial Services Council (FSC) 11/1/2010
Florida Bar Tax Section (FBTS) 11/1/2010
Government of the Cayman Islands (GCI) 11/1/2010
International Capital Market Association (ICMA) 11/1/2010
Investment & Life Assurance Group (ILAG) 11/1/2010
Investment Funds Institute of Canada (IFIC) 11/1/2010
Investment Trusts Association, Japan Comment Letter 11/1/2010
Japan Securities Dealers Association (JSDA) 11/1/2010
Japanese Bankers Association (JBA) 11/1/2010
Konferenz der Geschäftsführer von Anlagestiftungen (KGAST) 11/1/2010
Managed Funds Association (MFA) 11/1/2010
Scotiabank (Scotia) 11/1/2010
Swiss Re 11/1/2010
TD Bank Financial Group 11/1/2010
Aegon N.V. 10/29/2010
Barclays Capital 10/29/2010
British Bankers' Association (BBA) 10/29/2010
European Federation for Retirement Provision 10/29/2010
European Private Equity and Venture Capital Association (EVCA) 10/29/2010
Florida International Bankers Association (FIBA), Inc. 10/29/2010
French Insurance Association (FFSA) 10/29/2010
KPMG Vienna 10/29/2010
Spanish Association of Collective Investment Schemes and Pension Funds (INVERCO) 10/29/2010
Standard Life 10/29/2010
The States of Guernsey 10/29/2010
State Street Bank and Trust Company (SSB) 10/28/2010
SUVA 10/28/2010
Building Societies Association (BSA) 10/27/2010
Reinsurance Association of America (RAA) 10/27/2010
Tax Executives Institute (TEI) 10/19/2010
World Tax Service (WTS) 10/12/2010
Congressman Wm. Lacy Clay 9/13/2010
Association of Global Custodians (AGC) 9/8/2010
RBC Financial Group 9/3/2010
Center for Freedom and Prosperity (CF&P) and Coalition for Tax Competition (CTC) 9/1/2010
Investment Trusts Association, Japan (JITA) 8/27/2010
Association of British Insurers (ABI) 8/20/2010
Allianz of America Corporation (Allianz) 8/18/2010
American Bar Association Section of Taxation (ABA) 8/16/2010
Clearing House Association L.L.C. (The Clearing House) 8/13/2010
Securities Industry and Financial Markets Association (SIFMA) 8/11/2010
European Banking Federation (EBF) and the Institute of International Bankers (IIB) 11/26/2009
European Fund and Asset Management Association (EFAMA) 11/20/2009
International Swaps and Derivatives Association, Inc. (ISDA) 11/19/2009

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