- The FATCA regulations exempt many categories of FFIs from the requirement to register and report, including
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| - Most governmental entities
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| - Most non-profit organizations
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| - Certain small, local financial institutions
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| - Certain retirement entities
- FFIs include, but are not limited to:
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| - Depository institutions (for example, banks)
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| - Custodial institutions (for example, mutual funds)
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| - Investment entities (for example, hedge funds or private equity funds)
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| - Certain types of insurance companies that have cash value products or annuities
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