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  <description>(FBAR): Each person (including a bank) subject to the jurisdiction of the United States having an interest in, signature or other authority over, one or more bank, securities, or other financial accounts in a foreign country must file an FBAR if the aggregate value of such accounts at any point in a calendar year exceeds $10,000.[4] A recent District Court case in the 10th Circuit has significantly expanded the definition of "interest in" and "other Authority".</description>
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