Common use of Additional Procedures Applicable to High Value Accounts Clause in Contracts

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, and on or before June 30, 2015, the Reporting Estonian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Serbian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Serbian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Serbian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Serbian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Serbian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Serbian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Serbian Financial Institution is not required to re-re- apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Serbian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Serbian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Serbian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Hungarian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Hungarian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Hungarian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Hungarian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Hungarian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Hungarian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Hungarian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Hungarian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Hungarian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Hungarian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. (1. ) If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Bulgarian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Bulgarian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Bulgarian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. (2. ) If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Bulgarian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Bulgarian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. (3. ) Once a Reporting Estonian Bulgarian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Bulgarian Financial Institution is not required to re-re- apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. (4. ) If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Bulgarian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. (5. ) A Reporting Estonian Bulgarian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Bulgarian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Republic of Azerbaijan Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Republic of Azerbaijan Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Republic of Azerbaijan Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Republic of Azerbaijan Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Republic of Azerbaijan Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Republic of Azerbaijan Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Republic of Azerbaijan Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Republic of Azerbaijan Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Republic of Azerbaijan Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Republic of Azerbaijan Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Belgian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Belgian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Belgian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Belgian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Belgian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Belgian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Belgian Financial Institution is not required to re-re- apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Belgian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Belgian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Belgian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Austrian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Austrian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, and on or before June 30, 2015, the Reporting Estonian Austrian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Austrian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Austrian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Austrian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Austrian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Austrian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Austrian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Austrian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Turkish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Turkish Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Turkish Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Turkish Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Turkish Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Turkish Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Turkish Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Turkish Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Turkish Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Turkish Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Latvian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Latvian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Latvian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Latvian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Latvian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Latvian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Latvian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Latvian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Latvian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Latvian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Lithuanian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Lithuanian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Lithuanian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Lithuanian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Lithuanian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Lithuanian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Lithuanian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Lithuanian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Lithuanian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Lithuanian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Financial Institution of Montenegro must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Financial Institution of Montenegro must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Financial Institution of Montenegro is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Financial Institution of Montenegro must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Financial Institution of Montenegro must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Financial Institution of Montenegro applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Financial Institution of Montenegro is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Financial Institution of Montenegro must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Financial Institution of Montenegro must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Financial Institution of Montenegro is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30Decem- ber 31, 20142013, the Reporting Estonian Swiss Financial Institution must complete the enhanced en- hanced review procedures described in paragraph D of this section with respect to such account by June 30December 31, 20152014. If based on this review review, such account is identified iden- tified as a U.S. Reportable Account on or before December 31, 2014Account, the Reporting Estonian Swiss Financial Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the account and on an annual basis thereafteraccount. In the case of an account identified as a U.S. Reportable Account after December 31For all subsequent years, 2014, and on or before June 30, 2015, the Reporting Estonian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account should be reported on an annual basis thereafterbasis. 2. If a Preexisting Individual Account is not a High Value Account as of June 30De- cember 31, 20142013, but becomes a High Value Account as of the last day of 2015 or any subsequent a subse- quent calendar year, the Reporting Estonian Swiss Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review review, such account is identified as a U.S. Reportable Account, the Reporting Estonian Swiss Financial Institution must report re- port the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Swiss Financial Institution applies the enhanced review procedures described in paragraph D of this section set forth above to a High Value Account, the Reporting Estonian Swiss Financial Institution is shall not be required to re-apply such proceduresprocedures , other than the relationship rela- tionship manager inquiry described in subparagraph D(4D (4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1B (1) of this section sec- tion being associated with the account, then the Reporting Estonian Swiss Financial Institution Institu- tion must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4B (4) of this section and one of the exceptions in such subparagraph applies with respect to that accountapplies. 5. A Reporting Estonian Swiss Financial Institution must implement procedures to ensure en- sure that a relationship manager identifies any change in circumstances of an accountac- count. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Swiss Financial Institution is In- stitution shall be required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is and shall be required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, and on or before June 30, 2015, the Reporting Estonian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Financial Institution is not required to re-re- apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Republic of Armenia Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Republic of Armenia Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Republic of Armenia Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Republic of Armenia Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Republic of Armenia Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Republic of Armenia Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Republic of Armenia Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Republic of Armenia Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Republic of Armenia Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Republic of Armenia Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Czech Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Czech Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Czech Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Czech Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Czech Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Czech Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Czech Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Czech Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Czech Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Czech Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Estonian Croatian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Croatian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, 2014 and on or before June 30, 2015, the Reporting Estonian Croatian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Croatian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Croatian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Croatian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Croatian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Croatian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Croatian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Croatian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.

Additional Procedures Applicable to High Value Accounts. 1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014the Determination Date, the Reporting Estonian Icelandic Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015within one year from the Determination Date. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Estonian Icelandic Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, and on or before June 30, 2015, the Reporting Estonian Icelandic Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter. 2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014the Determination Date, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Estonian Icelandic Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Estonian Icelandic Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person. 3. Once a Reporting Estonian Icelandic Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Estonian Icelandic Financial Institution is not required to re-re- apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year. 4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Estonian Icelandic Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account. 5. A Reporting Estonian Icelandic Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Estonian Icelandic Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.