Common use of Accounts Not Required to Be Reviewed, Identified, or Reported Clause in Contracts

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Swiss Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, the following accounts are not required to be reviewed, identified, or reported as U.S. Accounts:12 1. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts with a balance or value that does not exceed $50,000 as of June 30, 201413. 2. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of June 30, 201414. 3. Preexisting Individual Accounts that are Cash Value Insurance Contracts or Annuity Contracts, provided the law or regulations of Switzerland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Switzerland requires reporting or withholding with respect to insurance products held by residents of Switzerland. 4. Any Depository Account with a balance or value of $50,000 or less.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Swiss Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, the following accounts are not required to be reviewed, identified, or reported as U.S. Accounts:12Accounts: 1. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts with a balance or value that does not exceed $50,000 as of June 30December 31, 2014132013. 2. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of June 30December 31, 2014142013. 3. Preexisting Individual Accounts that are Cash Value Insurance Contracts or Annuity Contracts, provided the law or regulations of Switzerland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Switzerland requires reporting or withholding with respect to insurance products held by residents of Switzerland. 4. Any Depository Account with a balance or value of $50,000 or less.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Swiss Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, the following accounts are not required to be reviewed, identified, or reported as U.S. Accounts:12Accounts: 1. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts with a balance or value that does not exceed $50,000 as of June 30, 2014132014. 2. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of June 30, 2014142014. 3. Preexisting Individual Accounts that are Cash Value Insurance Contracts or Annuity Contracts, provided the law or regulations of Switzerland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Switzerland requires reporting or withholding with respect to insurance products held by residents of Switzerland. 4. Any Depository Account with a balance or value of $50,000 or less.

Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the Reporting Swiss Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, the following accounts are not required to be reviewed, identified, or reported as U.S. Accounts:12Accounts: 1. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts Ac- counts with a balance or value that does not exceed $50,000 as of June 30December 31, 2014132013. 2. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts Ac- counts that are Cash Value Insurance Contracts and Annuity Contracts with a balance bal- ance or value of $250,000 or less as of June 30December 31, 2014142013. 3. Preexisting Individual Accounts that are Cash Value Insurance Contracts or Annuity Contracts, provided the law or regulations of Switzerland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Switzerland requires reporting or withholding with respect to insurance products held by residents of Switzerland. 4. Any Depository Account with a balance or value of $50,000 or less.