On February 24, 2009, FinCEN released the educational pamphlet, 'Notice to Customers: A CTR Reference Guide,' for financial institutions and their customers containing information on the currency transaction reporting (CTR) requirement. The pamphlet, which may be provided to customers, is intended to be used as a resource for financial institutions to help address questions frequently asked by their customers regarding currency transactions. It explains the CTR reporting requirement to those who may not be familiar with a financial institution’s obligations under the Bank Secrecy Act (BSA). The pamphlet also explains what constitutes structuring, including examples of structured transactions.