Electronic Record Search. The Reporting [FATCA Partner] Financial Institution must review electronically searchable data maintained by the Reporting [FATCA Partner] Financial Institution for any of the following U.S. indicia: a) Identification of the account holder as a U.S. citizen or resident; b) Unambiguous indication of a U.S. place of birth; c) Current U.S. mailing or residence address (including a U.S. post office box or U.S. “in-care-of” address); d) Current U.S. telephone number; e) Standing instructions to transfer funds to an account maintained in the United States; f) Currently effective power of attorney or signatory authority granted to a person with a U.S. address; or g) An “in-care-of” or “hold mail” address that is the sole address the Reporting [FATCA Partner] Financial Institution has on file for the account holder. In the case of a Preexisting Individual Account that is a Lower Value Account, an “in-care-of” address outside the United States will not be treated as a U.S. indicium.
Appears in 8 contracts
Samples: Intergovernmental Agreement to Improve Tax Compliance and Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca, Intergovernmental Agreement to Improve Tax Compliance and to Implement Fatca
