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Legal Update

FATCA Transitional Rules Extended

24 September 2015
Mayer Brown Legal Update
Notice 2015-66 announces the intention to amend the FATCA regulations to extend the period of time that certain transitional rules will apply. Specifically, Notice 2015-66 announces that the IRS will amend the FATCA regulations to provide additional time for withholding agents and FFIs to modify their systems to address the phase-out of certain transitional rules, including those impacting withholding on gross proceeds and passthru payments, registration of sponsored entities and reporting by financial institutions in Model 1 IGA jurisdictions.


  • Mark H. Leeds
    T +1 212 506 2499
  • Jonathan A. Sambur
    T +1 202 263 3256
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