The Bahamas has agreed a Model 1-B [FATCA](http://www.irs.gov/Businesses/Corporations/Foreign-Account-Tax-Compliance-Act-FATCA) Intergovernmental Agreement [(IGA)](http://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx) with the IRS.
The IGA is in effect now, and the IGA document will be released when the Agreement is signed.