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Legal Update

Internal Revenue Service Issues Guidance Extending FATCA’s Effective Date and Details a Timeline for Implementation

18 July 2011
Mayer Brown Legal Update
On July 14, 2011, the Internal Revenue Service (IRS) announced rules in Notice 2011-53 (the Notice) that modify FATCA’s January 1, 2013 statutory effective date, as a result of the comments submitted to the IRS and Treasury Department (Treasury) relating to the practical challenges of implementing FATCA by the statutory effective date.


  • James R. Barry
    T +1 312 701 7169
  • Megan K. Hall
    T +1 202 263 3360
  • Jonathan A. Sambur
    T +1 202 263 3256

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