With the possibility of crushing penalties, holders of foreign shelters are urged to contact the I.R.S.

An inquiry by the Swiss banking giant is looking at fraud cases involving American clients.

Three former officials of UBS, the troubled Swiss financial giant, said that they would forgo more than $27 million in compensation.

The executives, who said they would forgo about $27.7 million, oversaw more than $40 billion in subprime losses at the Swiss bank.

The bailout plan for Citigroup is different from what was done in Switzerland for UBS, although its structure had advantages. Why didn’t Citigroup go down that road?

UBS has overhauled compensation for top executives, and the British government looks for ways to cut the overall cost of the bailout.

The Swiss banking giant joined Goldman Sachs in saying that its top executives would get no bonus this year as public scrutiny of bankers’ compensation intensified.

The Swiss banking giant joined Goldman Sachs in saying that its top executives would get no bonus this year as public scrutiny of bankers’ compensation intensified.

A senior Swiss executive at UBS was indicted in the Justice Department’s widening criminal investigation of the bank and its offshore private-banking services for wealthy American clients.

A senior Swiss executive at UBS was indicted in the Justice Department’s widening criminal investigation of the bank and its offshore private-banking services for wealthy American clients.