The Alternative Investment Management Association (AIMA) has published its guidance and frequently asked questions (FAQs) on the US Foreign Account Tax Compliance Act (FATCA). Among other things it includes the key elements of FATCA, template intergovernmental agreements and foreign financial institutions registration and reporting information. A copy of the paper is available. http://www.aima.org/objects_store/fatca_-_aima_guidance_faqs_-_23_may_13.pdf