United States persons are required to file a Report of Foreign Bank and Financial Accounts (FBAR) if: (1) you have a financial interest in or signature authority over at least one financial account including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, located outside of the United States; and (2) the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the calendar year to be reported. If