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CASH REPORTING AND MONEY LAUNDERING CONTROLS: THE BUSINESS GUIDE TO FEDERAL COMPLIANCE

NCJ Number
143465
Date Published
1992
Length
0 pages
Annotation
This video instructs businesses in how to comply with the 1986 Money Laundering Control Act as amended.
Abstract
This act requires that businesses report "cash" transactions on items that sold for over $10,000. This involves filing Internal Revenue Service Form 8300 for each such transaction. "Cash," as defined under the law, includes not only actual cash but also traveler's checks and cashier checks under $10,000. Any combination of instruments defined as "cash" that combine to exceed $10,000 in a transaction must be reported on Form 8300 within 15 days of the transaction. Cashier's checks in the form of a bank loan are exempted. The law also mandates that businesses must report any suspicious behavior by potential clients that suggests efforts to avoid reporting the transaction to the government. Businesses must also avoid providing any client information on the requirements of the money laundering law or how the client might avoid having the transaction reported to the Internal Revenue Service. The video also discusses the penalties imposed for noncompliance and the compliance safeguards businesses should establish.