The assignment information is attached. Please fill the attached form 114.?FBAR)

REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS FinCEN Form 114 Department of the Treasury OMB no. 1506-0009 2014 Amended Do NOT file with your Federal Tax Return Do not use previous editions of this form (Rev. September 2013) Filer information Part I 1 This report is for calendar year ended 12/31 2 Type of filer a Individual b Partnership c Corporation 4 Foreign identification (Complete only if item 3 is not applicable) 3 U.S. Taxpayer Identification Number 3a TIN type If filer has no U.S. Identification number complete item 4 d Consolidated e Fiduciary or other - Enter type SSN/ITIN EIN a Type: Passport b Number Foreign TIN Other c Country of Issue 7First name 6 Last name or organization name 5 Individual's date of birth MM/DD/YYYY 8 Middle initial 8a Suffix 9 Mailing address (number, street, and apt. or suite no.) 10 City 14 a) 11 State 12 ZIP/Postal Code 13 Country Does the filer have a financial interest in 25 or more financial accounts? Yes Enter number of accounts Do not complete Part II or Part III, but maintain records of the information. No b) Does the filer have signature authority over but no financial interest in 25 or more financial accounts? Comp. Part IV, items 34 through 43 for each person on whose behalf the filer has sign. authority. Yes Enter number of accounts No Part II Information on financial account(s) owned separately 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known Signature 44a 44 Filer signature Check here if this report is completed by a third party preparer and complete the third party preparer section. 45 Filer title, if not reporting a personal account 46 Date (MM/DD/YYYY) The report will be electronically signed when filed 47 Preparer's last name Third Party Preparer Use Only 22 Foreign postal code, if known 23 Country 52 Contact phone no. 49 MI 50 Check if 51 TIN self-employed 53 Firm's name 54 Firm's TIN 48 First name 52a Ext. 55 Mailing address (number, street, apt. or suite no.) 56 City 57 State This date will auto-fill when the FBAR is electronically signed 51a TIN type SSN/ITIN 54a TIN type 58 ZIP/Postal Code PTIN Foreign EIN Foreign 59 Country This form should be used to report a financial interest in, signature authority, or other authority over one or more financial accounts in foreign countries, as required by the Department of the Treasury Regulations 31 CFR 1010.350. No report is required if the aggregate value of the accounts did not exceed $10,000. See instructions for definitions. PRIVACY ACT AND PAPERWORK REDUCTION ACT NOTICE Pursuant to the requirements of Public Law 93-579 (Privacy Act of 1974), notice is hereby given that the authority to collect information on FinCEN Form 114 in accordance with 5 USC 552a (e) is Public Law 91-508; 31 USC 5314; 5 USC 301; 31 CFR 1010.350. The principal purpose for collecting the information is to assure maintenance of reports where such reports or records have a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings. The information collected may be provided to those officers and employees of any constituent unit of the Department of the Treasury who have a need for the records in the performance of their duties. The records may be referred to any other department or agency of the United States upon the request of the head of such department or agency for use in a criminal, tax, or regulatory investigation or proceeding. The information collected may also be provided to appropriate state, local, and foreign law enforcement and regulatory personnel in the performance of their official duties. Disclosure of this information is mandatory. Civil and criminal penalties, including in certain circumstances a fine of not more than $500,000 and imprisonment of not more than five years, are provided for failure to file a report, for failure to supply information, and for filing a false or fraudulent report. Disclosure of the Social Security number is mandatory. The authority to collect is 31 CFR 1010.350. The Social Security number will be used as a means to identify the individual who files the report. The estimated average burden associated with this collection of information is 60 minutes per respondent or record keeper, depending on individual circumstances. Comments regarding the accuracy of this burden estimate, and suggestions for reducing the burden should be directed to the Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183, Attn: Office of Regulatory Policy. 423141 05-01-14 Rev 5.7 - 6/3/2013 Part II Continued - Information on Financial Account(s) Owned Separately Complete a Separate Block for Each Account Owned Separately 1 Filing for calendar year 3-4 Check appropriate Identification Number FORM 114 Page Number of 6 Last Name or Organization Name Taxpayer Identification Number Foreign Identification Number Enter identification number here: 15 Maximum value of account during calendar year 15a Amount Unknown 16 Type of account a Bank b Securities c Other - Enter type below 17 Name of Financial Institution in which account is held 18 Account number or other designation 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held 20 City 21 State, if known 15 Maximum value of account during calendar year 15a Amount Unknown 22 ZIP/Postal Code, if known 16 Type of account a Bank b 23 Country Securities c Other - Enter type below 17 Name of Financial Institution in which account is held 18 Account number or other designation 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held 20 City 21 State, if known 15 Maximum value of account during calendar year 15a Amount Unknown 22 ZIP/Postal Code, if known 16 Type of account a Bank b 23 Country Securities c Other - Enter type below 17 Name of Financial Institution in which account is held 18 Account number or other designation 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held 20 City 21 State, if known 15 Maximum value of account during calendar year 15a Amount Unknown 22 ZIP/Postal Code, if known 16 Type of account a Bank b 23 Country Securities c Other - Enter type below 17 Name of Financial Institution in which account is held 18 Account number or other designation 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held 20 City 21 State, if known 15 Maximum value of account during calendar year 15a Amount Unknown 22 ZIP/Postal Code, if known 16 Type of account a Bank b 23 Country Securities c Other - Enter type below 17 Name of Financial Institution in which account is held 18 Account number or other designation 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held 20 City 21 State, if known 15 Maximum value of account during calendar year 15a Amount Unknown 22 ZIP/Postal Code, if known 16 Type of account a Bank b 23 Country Securities c Other - Enter type below 17 Name of Financial Institution in which account is held 18 Account number or other designation 19 Mailing Address (Number, Street, Suite Number) of financial institution in which account is held 20 City 21 State, if known 420015 05-01-14 22 ZIP/Postal Code, if known 23 Country Part III Information on financial account(s) owned jointly Complete a separate block for each account owned jointly Add an additional Part III page as many times as necessary in order to provide information on all accounts 1 Filing for calendar year 2014 3-4 Check appropriate identification number FinCEN Form 114 page number of 6 Last name or organization name Taxpayer Identification Number Foreign Identification Number Enter identification number here: 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known 24 Number of joint owners for this account 25 Taxpayer Identification Number (TIN) of principal joint owner, if known. 26 Last name or organization name of principal joint owner 22 Foreign postal code, if known 23 Country 25a TIN type EIN SSN/ITIN Foreign 27 First name of principal joint owner, if known 28 Middle initial, if known 28a Suffix 29 Mailing address (number, street, apt. or suite no.) of principal joint owner, if known 30 City, if known 31 State, if known 32 ZIP/Postal Code, if known 33 Country, if known 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known 24 Number of joint owners for this account 25 Taxpayer Identification Number of principal joint owner, if known. 26 Last name or organization name of principal joint owner 22 Foreign postal code, if known 23 Country 25a TIN type EIN SSN/ITIN Foreign 27 First name of principal joint owner, if known 28 Middle initial, if known 28a Suffix 29 Mailing address (number, street, apt. or suite no.) of principal joint owner, if known 30 City, if known 423142 05-01-14 31 State, if known 32 ZIP/Postal Code, if known 33 Country, if known Part IV Information on financial account(s) where filer has signature or other authority but no financial interest in the account(s) Complete a separate block for each account FinCEN Form 114 Page Number of Add an additional Part IV page as many times as necessary in order to provide information on all accounts 1 Filing for calendar year 2014 3-4 Check appropriate identification number 6 Last name or organization name Taxpayer Identification Number Foreign Identification Number Enter identification number here: 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known 34 Last name or organization name of account owner 36 First name 37 Middle initial 39 City 22 Foreign postal code, if known 23 Country 35 Tax identification number of account owner 35a TIN type EIN SSN/ITIN Foreign 37a Suffix 38 Mailing address (number, street, and apt. or suite no.) 40 State 41 ZIP/Postal Code 42 Country 43 Filer's title with this owner 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known 34 Last name or organization name of account owner 36 First name 39 City 43 Filer's title with this owner 423143 05-01-14 37 Middle initial 40 State 22 Foreign postal code, if known 23 Country 35 Tax identification number of account owner 35a TIN type EIN SSN/ITIN Foreign 37a Suffix 38 Mailing address (number, street, and apt. or suite no.) 41 ZIP/Postal Code 42 Country Part V Information on financial account(s) where filer is filing a consolidated report Complete a separate block for each account FinCEN Form 114 Page Number of Add an additional Part V page as many times as necessary in order to provide information on all accounts 1 Filing for calendar year 2014 3-4 Check appropriate identification number 6 Last name or organization name Taxpayer Identification Number Foreign Identification Number Enter identification number here: 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known 22 Foreign postal code, if known 23 Country 35 Tax identification number of account owner 34 Organization name of account owner 35a TIN type EIN SSN/ITIN Foreign 38 Mailing address (number, street, apt. or suite no.) 39 City 40 State 41 ZIP/Postal Code 42 Country 15 Maximum value of account during calendar year 15a Amount 16 Type of account a Bank b Securities c Other - Enter type below unknown 17 Name of financial institution in which account is held 18 Account number or other designation 19 Mailing address (number, street, apt. or suite no.) of financial institution in which account is held 20 City 21 State, if known 22 Foreign postal code, if known 23 Country 35 Tax identification number of account owner 34 Organization name of account owner 35a TIN type EIN SSN/ITIN Foreign 38 Mailing address (number, street, apt. or suite no.) 39 City 423144 05-01-14 40 State 41 ZIP/Postal Code 42 Country ACCT 8036 Module 3 Project Prepare a Form 114 (FBAR) for calendar year 2014. PDF fill-in form available at http://bsaefiling.fincen.treas.gov/NoRegFilePDFIndividualFBAR.html ; however, it does not have a continuation sheet for Part II; a pdf is in Blackboard under the Assignment heading that does include a continuation sheet for additional accounts needing reported in Part II. Be sure to click on and review the various tabs/pages in the pdf to make sure you are reporting the proper accounts in the proper sections of the form (Part II, Part III, etc.) John D. Client (use your own name in place of \"John Client\" when filling out the form), SSN 123-45-6789, DOB 01/01/1960 is an unmarried US citizen, residing at 200 Main Street, Big City, OH 45000. He is 100% owner of ABC Corp, EIN 99-8887777, an Ohio S-corporation at 1 Factory Drive, Big City, OH 45000. He is a 25% owner of XYZ Corp, EIN 66-5554444, a Kentucky S-corporation at 25 Corp Blvd, Small Town, KY 40004; he does not have signature authority on the accounts of XYZ Corp. The following is information available regarding the financial accounts held by all of the aforementioned taxpayers. For purposes of the assignment, prepare only the FBAR required to be filed by John Client (any FBARs required to be filed by either corporation will be prepared by the corporate CPA). All account information that could potentially be needed is provided below; you will need to review the details of each account to determine whether it is reportable or not, and if so on which part of the form it is to be reported. Account Owner - John Client (use your own name on the form) 1. Checking account #111222333 held at US Bank, 100 Main Street, Big City, OH 45000. Balance - $7,225 on 6/30/14; $5,109 on 12/31/14 2. Investment account #FNY309 held at London Investments, 100 Broad Street, London 1ZZ UK Value - 32,989 euro on 6/30/14; 36,578 euro on 12/31/14 Account Owner - ABC Corp 1. Checking account #333444555 held at US Bank, 100 Main Street, Big City, OH 45000. Balance - $25,644 on 6/30/14; $22,433 on 12/31/14 2. Savings account #42A000 held at Deutsche Bank, 500 Vine Street, Big City, OH 45000. Balance - $4,602 on 6/30/14; $12,905 on 12/31/14 3. Checking account #DM998400 held at Bank of Hamburg, 12 Mainstrasse, Hamburg, Germany 9900. Balance - 45,675 euro on 6/30/14; 40,778 euro on 12/31/14 4. Checking account #P10333AB held at US Bank, 250 Broad Street, London ZZ99 1AB United Kingdom Balance - $102,699 on 6/30/14; $137,547 on 12/31/14 Account Owner - XYZ Corp 1. Checking account #555666777 held at US Bank, 100 Main Street, Big City, OH 45000. Balance - $58,632 on 6/30/14; $8,220 on 12/31/14 2. Checking account #DM665300 held at Bank of Hamburg, 12 Mainstrasse, Hamburg, Germany 9900 Balance - 60,321 euro on 6/30/14; 78,362 euro on 12/31/14