11141622 - MY Level III Training Material

Preparing Your Property for a Title 31/AML IRS Compliance Examination

5/3/2016

Outline • Changes in Expectations and Updates in BSA • Know Your Customer and Source of Funds o Including OFAC

• CTR Red Flags • SAR Reporting • Top 10 Common Findings • IRS Audit Prep

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Recent Updates

Enforcement Actions o

Trump Taj Mahal – 3/6/15 • $10 Million

o Tinian Dynasty Hotel & Casino – 6/3/15 • $75,000,000 • George Que, VIP Services Manager – Barred from Gaming Industry in August 2014 o Caesar’s Entertainment – 9/8/15 • $8 Million – FinCEN • $1.5 Million – State of Nevada o Oaks Card Club – 12/17/15 • $650,000 o Sparks Nugget – 4/5/16 • $1 Million • More?

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BlueBird, CPAs

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