Schaffhausen Handelsbank

THERE ARE A LOT OF BIG BANKS IN SCHAFFHAUSEN

https://www.irs.gov/businesses/international-businesses/foreign-financial-institutions-or-facilitators

http://www.escapeartist.com/blog/list-of-offshore-banks-under-attack-by-the-irs/

http://www.lawfirmwolf.com/increased-fbar-penalty-for-144-foreign-banks-facilitators