Financial accounts.

(2) Financial accounts. For purposes of applying the financial account definition in 1.6038D1(a)(7), the treatment under 1.14715(b)(2)(vi) of retirement and pension accounts, non-retirement savings accounts, and accounts satisfying similar conditions in an applicable Model 1 IGA or Model 2 IGA (see 1.14711(b)(78) and (79)) as financial accounts for purposes of the reporting required under section 6038D and 1.6038D2(a) shall apply to taxable years beginning after December 12, 2014.


26 CFR § 1.6038D-1

Scoping language

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