# Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions
> **IRS** · Final regulations. · Published 2019-03-25 · Effective 2019-03-25 · 84 FR 10976
## Document
- **Document number:** 2019-05527
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 10976
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-03-25
- **Effective date:** 2019-03-25
- **Treasury docket:** TD 9852
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/03/25/2019-05527/chapter-4-regulations-relating-to-verification-and-certification-requirements-for-certain-entities)
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