{"abstract":"This document finalizes (with limited revisions) certain proposed regulations. The final regulations provide compliance requirements and verification procedures for sponsoring entities of foreign financial institutions (FFIs) and certain non-financial foreign entities (NFFEs), trustees of certain trustee-documented trusts, registered deemed-compliant FFIs, and financial institutions that implement consolidated compliance programs (compliance FIs). These final regulations affect certain financial institutions and NFFEs.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/03/25/2019-05527.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 10976","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2019-05527"],"dates":"Effective date: These regulations are effective on March 25, 2019.","disposition_notes":null,"docket_ids":["TD 9852"],"dockets":[],"document_number":"2019-05527","effective_on":"2019-03-25","end_page":10989,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/03/25/2019-05527.xml","html_url":"https://www.federalregister.gov/documents/2019/03/25/2019-05527/chapter-4-regulations-relating-to-verification-and-certification-requirements-for-certain-entities","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-05527?publication_date=2019-03-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-03-25/2019-05527/mods.xml","not_received_for_publication":null,"page_length":14,"page_views":{"count":2704,"last_updated":"2026-09-21 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-03-25/pdf/2019-05527.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-05527.pdf?1553199319","publication_date":"2019-03-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/03/25/2019-05527.txt","regulation_id_number_info":{"1545-BL96":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BL96/regulations-relating-to-verification-requirements-of-sponsoring-entities-for-chapter-4-withholding-p","title":"Regulations Relating to Verification Requirements of Sponsoring Entities for Chapter 4 Withholding Purposes","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BL96&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BL96"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2019-05-24T16:51:05Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":10976,"subtype":null,"title":"Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions","toc_doc":"Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}