The Internal Revenue Service has provide new guidance in Issue Number:2014-11 on how branches and disregarded entities need to register for the Foreign Account Tax Compliance Act, with changes that come as a surprise for many foreign financial institutions. 

ALERT #4 indicates that New FATCA Frequently Asked Questions (FAQs) and Answers have been posted to the FATCA Website.  Topics include Responsible Officers,  Branches/Disregarded Entities and a Registration Update.  

Here is the link to the latest set of FAQs:  Latest FAQs.
  

 

Source:

IRS