The Financial Crimes Enforcement Network (FinCEN) issued FinCEN Notice 2012-2, further extending the deadline to file a Report of Foreign Bank and Financial Account (FBAR) to June 30, 2014 for certain individuals with signature authority over, but no financial interest in, one or more foreign financial accounts. The extension only applies to individuals that were previously extended by FinCEN Notice 2012-1 (see Legal Update, FBAR Further Extends Filing Deadline to 2013 for Certain Individuals with Signature Authority).