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This updates our March 17, 2010, In Brief Tax client alert discussing new proposed regulations governing the reporting of foreign bank, brokerage and other foreign financial accounts ("FBAR") on Form TD F 90-22.1 (Report of Foreign Bank and Financial Accounts).

Two recent notices issued by the Internal Revenue Service (the "IRS") and the U.S. Treasury Department’s Financial Crimes Enforcement Network ("FinCEN") have extended the deadline for filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts ("FBAR") by certain individuals with signature authority over, but no financial interest in, foreign financial accounts.

Capital. It is first in the CAMELS (capital, assets, management capability, earnings, liquidity, and sensitivity) acronym and often first in many community bankers’ hearts. Its place of prominence within community...

In TSLA Capitals, S.A.P.I. de C.V. v. ATL Funds, LLC (“TSLA Capitals”), the Court granted summary judgment in lieu of complaint under CPLR 3213 on a partially paid promissory note exceeding $24MM.

The use of guarantees to support debt obligations is reasonably widespread in the Sultanate of Oman. A legal framework regulating guarantees is set out in the Law of Commerce, promulgated by Sultani Decree 55/1990, as amended (the Law of Commerce).

On October 27, 2016, the US Board of Governors of the Federal Reserve System announced the annual indexing of the reserve requirement exemption amount and the low reserve tranche...

In a recent battle with its regulator, Advanta Bank (Bank), a bank subsidiary of Advanta Corp. (Advanta) that is regulated by the Federal Deposit Insurance Corporation (FDIC), won a victory over the agency, when a U.S. District Court ruled that the FDIC did not have the authority to issue a temporary cease and desist order (C&D) against the Bank.

The Council of the EU has agreed on a general approach to the legislative proposals for a directive (which will relate to the ranking of unsecured debt instruments in insolvency)...

The turn of every year since 2010 has seen new developments in European risk retention regulation and 2014 is no exception.

The European Commission has produced the first leg of its long awaited consultation on the function of the EU Securitisation Framework ("ESF") in the form of a paper setting out consultation questions.

On July 29, 2016, the board of directors of the Federal Deposit Insurance Corporation (FDIC) released a proposal regarding third-party lending guidance...

In April 2023, the European Central Bank (ECB) published its 2022 assessment of climate-related and environmental risk disclosures of EU-based banks...

"Short selling promotes market liquidity." "Short selling is un-American." "Public companies that choose to fight short sellers are always fraudulent enterprises." "Hedge fund short sellers are heroes; they uncovered Enron." "Hedge funds can only make money by engaging in elaborate market manipulations that buy off research analysts and spread untruths into the marketplace."

In a detailed 25-page memorandum to U.S. prudential banking regulators,[1] the Alternative Reference Rates Committee detailed concerns...

This regular publication from DLA Piper focuses on helping banking and financial services clients navigate the ever-changing federal regulatory landscape.

Community banks are dreading the impact of Basel III capital standards, set to take effect in 2015.

The federal banking agencies have proposed on May 19, 2026 the most significant overhaul of the CAMELS supervisory rating system in nearly 30 years, signaling a major philosophical shift in bank supervision...