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Email On August 27, the Internal Revenue Service issued Notice 2010-60, which gives preliminary guidance on the "FATCA" foreign reporting and withholding regime for payments to foreign financial institutions, foreign hedge funds, foreign private equity funds, foreign CDOs, and other similar foreign vehicles. FATCA was enacted as part of the Hiring Incentives to Restore Employment Act (the "HIRE Act") and comes into effect in 2013. https://www.cadwalader.com/resources/clients-friends-memos/irs-notice-2010-60--preliminary-guidance-on-the-fatca-reporting-and-withholding-rules