• Speaker:  Fernando Juarez, EA, Esq., LLM
• CE: 1 IRS/CTEC CE 
• Cost: $0/$50 
• On-demand: can be purchased separately after event  

We’re solution focused. Register for this webinar for insight about the latest tax law changes (and the challenges they create) directly from leading experts in the tax industry. The session will conclude with a Q&A session – be prepared to ask questions of our experts!

U.S. tax residents that own foreign bank and securities accounts are generally required to submit with the FinCEN, the form 114, commonly known as the “FBAR”. This presentation will provide a review of the FBAR and the common scenarios that require an FBAR filing. It will also discuss applicable penalties and most recent legal developments for the FBAR, derived from the 2023 Supreme Court’s ruling in the Bittner case, and the decision just issued in November 2023 in the Ariosto case (which discusses the relationship among the FBAR and a tax treaty).