Pub. 19 2024-2025 Issue 2

COUNSELOR’S CORNER Understanding the Proposed OFAC 10‑Year Record‑Keeping Requirement for Banks Robert L. Kardell, Attorney Baird Holm LLP The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) tracks, monitors and enforces economic and trade sanctions. To comply with an extension to the statute of limitations recently signed into law, OFAC recently proposed a significant update to its regulatory framework, introducing a requirement for banks and other financial institutions to maintain records for up to 10 years.1 For bankers, this rule will require changes to existing compliance efforts, changes to preservation policies and may require investing in additional record-keeping systems to stay ahead of evolving regulatory demands. The Role of OFAC OFAC is responsible for administering and enforcing U.S. sanctions programs against countries, entities and individuals that pose a threat to national security, foreign policy or the economy. Sanctions often involve preventing transfers of money or property to or from countries such as Iran, Russia, Syria or North Korea. Sanctions programs are an essential tool in combating terrorism, narcotics trafficking, human rights violations and other illicit activities. Banks, as key players in the global financial system, are on the front lines of sanctions compliance. Sanctions programs are often complex, and banks must ensure they do not engage in prohibited transactions with sanctioned entities or individuals. Non-compliance can result in significant fines, legal ramifications and reputational damage. For years, banks have been required to maintain complete and accurate records of transactions and implement robust sanctions screening programs. However, the new proposed regulation is set to raise the bar by increasing the record-keeping requirements. The New 10-Year Record-Keeping Proposal Under the current regulatory framework, OFAC requires financial institutions to retain records for five (5) years2 from the date of a transaction. The proposed rule, however, extends this period to 10 years, doubling the existing requirement. While this may seem like a straightforward extension, the implications 18 NEBRASKA BANKER

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