Client Alert
| June 25, 2009
Filing Requirements Potentially Applicable to Investors in Foreign Hedge and Other Alternative Investment Funds
Deadline to File Report of Foreign Bank and Financial Accounts Is June 30th
Each United States person who has a financial interest in, or signature or other authority over, any foreign "financial accounts" (discussed below) generally must file a report for each calendar year on Form TD F 90-22.1,1 Report of Foreign Bank and Financial Accounts, on or before June 30th of the succeeding calendar year, if the aggregate value of such financial accounts exceeds $10,000 at any time during such calendar year. The return for calendar year 2008 is due on or before Tuesday, June 30, 2009.
For more information, please contact your Dewey & LeBoeuf relationship partner, or one of the following:
This memorandum is intended only as a general discussion of these issues. It is not considered to be legal advice. We would be pleased to provide additional details or advice about specific situations. For additional information on this important topic, please feel free to call upon your Dewey & LeBoeuf relationship partner. No part of this publication may be reproduced, in whole or in part, in any form, without our prior written consent.
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