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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
New York State Bar Association Tax Section (NYSBA) 1/7/2014
American Council of Life Insurers (ACLI) 12/26/2013
Canadian Financial Services 12/19/2013
Charles Schwab and Co., Inc. 12/18/2013
Securities Industry and Financial Markets Association (SIFMA) 12/17/2013
World Federation of Insurance Intermediaries (WFII) 12/9/2013
Information Reporting Program Advisory Committee
(IRPAC)
12/6/2013
Brown Brothers Harriman, JPMorgan Chase & Co., The Bank of New York Mellon, The Northern Trust Company, and State Street Bank and Trust Company 12/3/2013
Japan Securities Depository Center, Inc. (JASDEC) 12/2/2013
OCC (formerly the Options Clearing Corporation) 11/22/2013
International Swaps and Derivatives Association, Inc. (ISDA) 11/11/2013
UBS AG 10/18/2013
Hogan Lovells US LLP 9/13/2013
Steptoe & Johnson LLP 9/12/2013
Investment Industry Association of Canada (IIAC) 7/23/2013
PricewaterhouseCoopers LLP 7/10/2013
Japan Securities Depository Center, Inc. (JASDEC) 6/26/2013
Hong Kong Investment Funds Association (HKIFA) 6/11/2013
International Swaps and Derivatives Association, Inc. (ISDA) 6/11/2013
Association of Latvian Commercial Banks 6/6/2013
Arthur J. Gallagher & Co., Marsh & McLennan Companies, and Willis Group Holdings plc 5/30/2013
PricewaterhouseCoopers LLP 5/23/2013
Canadian Life & Health Insurance Association (CLHIA) 5/28/2013
German Insurance Association (GDV) 5/22/2013
Zurich Insurance Group 5/7/2013
New York State Bar Association (NYSBA) Tax Section 4/29/2013
International Swaps and Derivatives Association (ISDA) 4/18/2013
Loan Syndication and Trading Association (LSTA), Securities Industry and Financial Markets Association (SIFMA) 4/17/2013
Financial Information Forum (FIF) 4/11/2013
British Bankers' Association (BBA) 2/28/2013
Financial Services Council, Securities Investment Trust & Consulting Association, Hong Kong Investment Funds Association 12/19/2012
American Citizens Abroad (ACA), Federation of American Women’s Club Overseas (FAWO), Association of Americans Resident Overseas (AARO), Democrats Abroad 12/10/2012
Aon Plc, Marsh & McLennan Cos., Willis Group Holdings PLC, Council of Insurance Agents & Brokers (CIAB) 12/10/2012
Hong Kong Federation of Insurers, Hong Kong Investment Funds Association, Hong Kong Trustees Association 12/10/2012
Association of Global Custodians (AGC) 11/30/2012
Securities Industry and Financial Markets Association (SIFMA) 11/21/2012
International Swaps and Derivatives Association, Inc. (ISDA) 11/20/2012
Japan Securities Depository Center, Inc. (JASDEC) 11/12/2012
British Bankers' Association (BBA) 11/8/2012
PricewaterhouseCoopers LLP 11/2/2012
Investment Company Institute (ICI) and ICI Global 10/22/2012
HSBC Bank USA (HSBC) 10/16/2012
Institute of International Bankers (IIB) 10/16/2012
Sutherland 10/15/2012
Trust Companies Association of Japan (TCAJ) 10/15/2012
Council of Europe Development Bank (CEB) 10/9/2012
Western Union 10/5/2012
American Bankers Association (ABA) 9/26/2012
Union of Arab Banks (UAB) 9/26/2012
Investment Funds Institute of Canada, Investment Industry Association of Canada, Canadian Bankers Association 9/20/2012
Alternative Investment Management Association (AIMA) 9/14/2012
European Fund and Asset Management Association (EFAMA) 9/14/2012
Association of Global Custodians (AGC) 9/7/2012
Alternative Investment Management Association (AIMA) 9/3/2012
British Bankers' Association (BBA) 8/24/2012
Hogan Lovells US LLP 8/17/2012
British Chamber of Commerce in Hong Kong (BCCHK) 8/16/2012
Organization for International Investment (OFII) 8/14/2012
American Council of Life Insurers (ACLI) 8/10/2012
American Citizens Abroad (ACA) 8/9/2012
Canadian Life & Health Insurance Association (CLHIA) 8/8/2012
Kreditanstalt für Wiederaufbau (KfW) 8/7/2012
Organization for International Investment (OFII) 8/3/2012
Japan Securities Dealers Association (JSDA) 7/31/2012
Registered Education Savings Plan Dealers Association of Canada (RESPDAC) 7/24/2012
ING Group 7/2/2012
SPIROCO Consulting 6/29/2012
MasterCard Worldwide 6/26/2012
Australian Bankers' Association Inc. (ABA) 6/25/2012
BlackRock, Inc.; Columbia Management Investment Advisers, LLC; Natixis Global Asset Management; Pacific Investment Management Co. LLC; State Street Global Advisors 6/22/2012
Treasury Corporation of Victoria (TCV) and New South Wales Treasury Corporation (NSW TCorp) 6/20/2012
American Bankers Association (ABA) 6/18/2012
American Bar Association Section of Taxation (ABA) 6/15/2012
Congresswoman Maloney 6/13/2012
Nationwide Building Society (NBS) 6/7/2012
Central 1 Credit Union 6/4/2012
European Association of Co-operative Banks (EACB) 5/29/2012
New York State Bar Association (NYSBA) 5/29/2012
HSBC Bank USA (HSBC) 5/25/2012
Pension Investment Association of Canada (PIAC) 5/25/2012
WeiserMazars LLP 5/22/2012
Asociación Mexicana de Instituciones de Seguros (AMIS) 5/21/2012
Workplace Savings NZ 5/16/2012
BlackRock Inc. 5/15/2012
Japan Securities Dealers Association (JSDA) 5/15/2012
Securities Industry and Financial Markets Association (SIFMA) 5/15/2012
Swiss Bankers Association (SBA) 5/15/2012
Generali 5/11/2012
Asociación de Bancos de México (ABM), Asociación Mexicana de Intermediarios Bursáiles (AMIB) 5/10/2012
Association of Banks in Israel (ABI) 5/10/2012
Organization for International Investment (OFII) 5/9/2012
Self Managed Superannuation Fund Professionals' Association of Australia (SPAA) 5/7/2012
Zurich Insurance Group 5/4/2012
Bank of New York Mellon 5/1/2012
Investment Company Institute (ICI) 5/1/2012
Alternative Investment Management Association (AIMA) 4/30/2012
American Council of Life Insurers (ACLI) 4/30/2012
Asset Based Finance Association (ABFA) 4/30/2012
Association of Canadian Pension Management (ACPM) 4/30/2012
Association of Global Custodians (AGC) 4/30/2012
Association of International Life Offices (AILO) 4/30/2012
Association of Private Client Investment Managers and Stockbrokers (APCIMS) 4/30/2012
Australian Inst of Superannuation Trustees (AIST) 4/30/2012
Australian Listed Invest Co Association (ALICA) 4/30/2012
Austrian Association of Investment Management Companies (VÖIG) 4/30/2012
Aviva PLC (Aviva) 4/30/2012
Bank of America Corporation (BAC) 4/30/2012
British Bankers' Association (BBA) 4/30/2012
British Petroleum (BP) 4/30/2012
British Private Equity and Venture Capital Association (BVCA) 4/30/2012
Building Societies Association 4/30/2012
Canadian Financial Services 4/30/2012
Caplin and Drysdale for International Monetary Fund (IMF) and World Bank 4/30/2012
Christian Super 4/30/2012
Credit Union National Association (CUNA) 4/30/2012
Democrats Abroad 4/30/2012
European Banking Federation (EBF) and Institute of International Bankers (IIB) 4/30/2012
Financial Information Forum (FIF) 4/30/2012
Financial Services Council (FSC) 4/30/2012
Florida Bar Tax Section 4/30/2012
Hogan Lovells International 4/30/2012
Hong Kong Federation of Insurers, Hong Kong Investment Funds Association, Hong Kong Trustees Association 4/30/2012
Ignis Asset Management 4/30/2012
Institute of International Finance (IIF) 4/30/2012
Investment & Life Assurance Group (ILAG) 4/30/2012
Investment Company Institute (ICI) 4/30/2012
Investment Company Institute (ICI) Global 4/30/2012
Investment Funds Association from the Asia Oceania Region 4/30/2012
Investment Industry Association of Canada (IIAC) 4/30/2012
Investment Management Association of Singapore (IMAS) 4/30/2012
IOOF Holdings Ltd (IOOF) 4/30/2012
Irish Funds Industry Association (IFIA) 4/30/2012
Israel Ministry of Finance 4/30/2012
Japan Securities Dealers Association (JSDA) 4/30/2012
Japanese Bankers Association (JBA) 4/30/2012
Latin American Banking Federation (FELABAN) 4/30/2012
Life Insurance Association of Japan (LIAJ) 4/30/2012
Lloyds Banking Group plc 4/30/2012
Loan Syndications and Trading Association (LSTA) 4/30/2012
Managed Funds Association (MFA) 4/30/2012
Missouri Credit Union Association (MCUA) 4/30/2012
New Zealand Bankers Association (NZBA) 4/30/2012
Ontario Teachers Pension Plan Board (OTPPB) 4/30/2012
Pershing LLC (Pershing) 4/30/2012
Private Equity Growth Capital Council (PEGCC) 4/30/2012
RBC Dexia Investor Services 4/30/2012
Scotiabank 4/30/2012
Securities Industry and Financial Markets Association (SIFMA) 4/30/2012
Self Managed Superannuation Fund Professionals' Association of Australia (SPAA) 4/30/2012
Standard Life 4/30/2012
State Bar of California – Taxation Section International Committee 4/30/2012
Swiss Reinsurance Corporation Ltd. and Subsidiaries (SwissRe) 4/30/2012
TATA Consultancy Services Ltd. 4/30/2012
Tax Executives Institute, Inc. (TEI) 4/30/2012
TD Bank Group (TD) 4/30/2012
Texas Credit Union League (TCUL) 4/30/2012
The Clearing House Association L.L.C. and the American Bankers Association (ABA) 4/30/2012
Trade Associations NY\2549316.4 (ACLI; Fin Services Roundtable; SIFMA; US Chamber of Commerce) 4/30/2012
Universities Superannuation Scheme (USS) 4/30/2012
Washington Advocates Group for Reinsurance Association of America (RAA) 4/30/2012
World Council of Credit Unions (World Council) 4/30/2012
World Savings Banks Institute (WSBI) and the European Savings Banks Group (ESBG) 4/30/2012
Bonnard Lawson 4/29/2012
Hong Kong Securities Association 4/29/2012
International Bonnard Son Law Firm 4/29/2012
JP&MF Consulting 4/29/2012
New Zealand Government 4/29/2012
Allianz S.E. 4/27/2012
Arbejdsmarkedets Tillaegspension (ATP) Labour Market Supplementary Pension (ATP) in Denmark 4/27/2012
Association of Financial Mutuals (AFM) 4/27/2012
Association of Member-Directed Pension Schemes (AMPS) 4/27/2012
BlackRock Inc. 4/27/2012
Capita plc 4/27/2012
Cigna Corporation (Cigna) 4/27/2012
Dutch Bankers' Association, Dutch Fund and Asset Management Association, the Dutch Association of Insurers 4/27/2012
Euroclear 4/27/2012
European CFO Network 4/27/2012
Federation of Brazilian Banks (FEBRABAN) 4/27/2012
Forsikring and Pension (Danish Insurance Association) 4/27/2012
French Insurance Association (FFSA) 4/27/2012
General Insurance Association of Japan (GIAJ) 4/27/2012
German Insurance Association (GDV) 4/27/2012
Insurance Sweden (Svensk Försäkring) 4/27/2012
Japanese Bankers Association (JBA) 4/27/2012
Korean Federation of Banks (KFB) 4/27/2012
Korean Financial Investment Association (KOFIA) 4/27/2012
Manulife Financial 4/27/2012
Metlife 4/27/2012
Munich Reinsurance Group (Munich RE) 4/27/2012
Railways Pension Trustee Co Ltd (RPTCL) 4/27/2012
Royal Bank of Canada (RBC) 4/27/2012
State Street Bank and Trust Company (State Street) 4/27/2012
Swedish Bankers Association (SBA) 4/27/2012
Swiss Insurance Association (SIA) 4/27/2012
Versa (Versicherung der Schweizer Ärzte Genossenschaft) 4/27/2012
Association of Banks in Singapore Joint Submission 4/26/2012
Assuralia, the Belgian Insurance Association 4/26/2012
Assurant Life of Canada 4/26/2012
Bankers Association Republic of China (BAROC) 4/26/2012
Feingold and Alpert LLP 4/26/2012
Investment Management Association (ISA) 4/26/2012
Investment Trusts Association, Japan (JITA) 4/26/2012
Japanese Cooperative Financial Institutions Joint Submission 4/26/2012
Phoenix Group 4/26/2012
Society of Pension Consultants (SPC) 4/26/2012
Swedbank AB (Swedbank) 4/26/2012
Trust Companies Association of Japan (TCAJ) 4/26/2012
Commerzbank AG 4/25/2012
Desjardins Group (Desjardins) 4/25/2012
EU Federation (EUF) 4/25/2012
International Tax Planning Committee of the Real Property Trust and Estate Law Section of the American Bar Association 4/25/2012
New York State Bar Association Tax Section (NYSBA) 4/25/2012
Phonographic Performance Limited (PPL) 4/25/2012
Schroder Investment Management Ltd 4/25/2012
Swiss Bankers Association (SBA) 4/25/2012
Unicredit SpA (UniCredit) 4/25/2012
White and Case LLP 4/25/2012
Henderson Global Investors 4/24/2012
ING Group 4/24/2012
American Council of Life Insurers (ACLI) 4/23/2012
Austrian Federal Economic Chamber, Division of Bank and Insurance 4/23/2012
Division Bank and Insurance of the Austrian Federal Economic Chamber 4/23/2012
Fonds de Solidarité FTQ/FondAction CSN 4/23/2012
International Financial Data Services (IFDS) 4/23/2012
Barclays Bank PLC (Barclays) 4/20/2012
Freshfields Bruckhaus Deringer US LLP 4/20/2012
Hong Kong Association of Banks (HKAB) 4/20/2012
Oxton Law 4/20/2012
Swiss Bankers Association (SBA) 4/20/2012
British Bankers' Association (BBA) 4/17/2012
Depository Trust and Clearing Corporation (DTCC) 4/16/2012
Prudential PLC 4/16/2012
American Bar Association Section of Taxation (ABA) 4/13/2012
Visa Inc 4/13/2012
Australian Bankers' Association Inc. (ABA) 4/10/2012
Prudential Financial Inc. 4/9/2012
Chicago Board Options Exchange (CBOE) 4/6/2012
Covington & Burling LLP 4/6/2012
Deutsche Bank AG (DBAG) 4/6/2012
International Swaps and Derivatives Association, Inc. (ISDA) 4/6/2012
Investment Industry Association of Canada (IIAC) 4/6/2012
Managed Funds Association (MFA) 4/6/2012
Swiss Structured Products Association (SVSP) 4/6/2012
Abu Dhabi Investment Council 4/5/2012
Canadian Life & Health Insurance Association (CLHIA) 4/5/2012
One Chicago LLC 4/5/2012
American Citizens Abroad (ACA) 4/4/2012
PricewaterhouseCoopers LLP 4/4/2012
Securities Industry and Financial Markets Association (SIFMA) 4/4/2012
Association of British Insurers (ABI) 4/1/2012
Association of Investment Companies (AIC) 4/1/2012
Federation of Dutch Pension Funds 3/30/2012
Association of Global Custodians (AGC) 3/29/2012
Old Mutual Group 3/16/2012
Florida International Bankers Association (FIBA) 3/15/2012
Treasury Response to Congresswoman Maloney
3/13/2012
National Bank of Abu Dhabi 2/27/2012
Stroock & Stroock & Lavan LLP 2/23/2012
Congresswoman Maloney 2/9/2012

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