This document contains a final rule that further reforms and simplifies the process by which depository institutions may exempt transactions of retail and other businesses from the requirement to report transactions in currency in excess of $10,000, and restates generally, to reflect such changes, the text of the Bank Secrecy Act regulation requiring the reporting by financial institutions of transactions in currency. The final rule, as issued by the Financial Crimes Enforcement Network (``FinCEN''), constitutes a further step in achieving the reduction set by the Money Laundering Suppression Act of 1994 in the number of currency transaction reports required to be filed annually by depository institutions, as part of a continuing program to reduce unnecessary burdens imposed upon financial institutions by the Bank Secrecy Act and increase the cost-effectiveness of the counter- money laundering policies of the Department of the Treasury.