FinCen Guidance

2014 guidance of the United States Department of Treasury, Financial Crimes Enforcement Network, entitled “BSA Expectations Regarding Marijuana-Related Businesses,” which provides guidance to financial institutions seeking to provide financial services to cannabis businesses. The FinCEN Guidance is based on the 2013 U.S. Department of Justice Memorandum entitled “Guidance Regarding Marijuana Enforcement” authored by Deputy Attorney General James M. Cole.