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Jeffrey B. Locke

Office:
New York, NY
Phone:
+1.212.554.2694
Contact:

Mr. Locke is a Director in Navigant's Global Compliance & Investigations segment within the Disputes & Investigations practice, and has over ten years investigative experience. He is a former prosecutor of white collar crime and has prosecuted embezzlements, late trading, bid-rigging and mortgage fraud.

At the international level, he has conducted investigations into war crimes, corruption and organized crime. He specializes in financial investigations, including fraud investigations, the review of asset misappropriations and mortgage fraud. He is currently specializing in the Foreign Account Tax Compliance Act (“FATCA”) and is a FATCA Task Force co-Leader.


Articles by Jeffrey Locke

Turning Up the Heat on Offshore Account Holders

In this New York Law Journal article, Jeffrey Locke and Richard Kando provide an overview of FATCA, including, its effect on foreign financial institutions (“FFIs”), passthru payments, issues surrounding global bank secrecy and data protection, and the options offshore account holders have and risks they could face.

 Article / White Paper
The Foreign Fund's FATCA Dilemma: Meeting Your Responsibility by Coordinating with Third Party Service Providers

In the fourth of our FATCA series, Ellen Zimiles, Richard Kando and Jeffrey Locke discuss foreign funds' specific and unique concerns when implementing FATCA, including operating model implications, impact assessments, and coordination with third party service providers.

 Article / White Paper
FATCA: Take 2 Are You Ready to Certify FATCA Compliance?

In the second of our FATCA series, Ellen Zimiles, Richard Kando and Jeffrey Locke discuss the implicatins of Notice 2011-34 and what companies can do now to prepare for FATCA compliance.

 Article / White Paper
Meeting the New FATCA Deadlines: A Phased Implementation Approach to Compliance

In the third in our FATCA series, Ellen Zimiles, Richard Kando and Jeffrey Locke give a high level overview of the latest FATCA guidance to help organizations assess their current implementation plan and make the necessary changes in accordance with Notice 2011-53.

 White Paper
A Short Guide to FATCA

The government’s efforts to combat tax evasion have culminated in the Foreign Account Tax Compliance Act. We discuss the steps financial institutions should consider taking today to build a compliance program to prepare for FATCA's enactment in 2013.

 Article / White Paper
FATCA Compliance Preparing for the Challenges Ahead

This presentation addresses ongoing criminal tax matters, FATCA’s effective date and affect on foreign and U.S. financial institutions. In addition, you will learn the top 10 things you need to know about FATCA now.

 Conference Presentations

Education

  • University of Pennsylvania
  • Columbia Law School

Licenses

  • JD

Industry Specialization

  • Financial Services
  • Government
  • Legal

Functional Expertise

  • Special Investigations
  • Corporate Fraud
  • Anti-Money Laundering
  • Asset Tracing and Recovery