Common use of Financial Institution with a Local Client Base Clause in Contracts

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of Anguilla; 2. The Financial Institution must have no fixed place of business outside of Anguilla. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside Anguilla. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguilla’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguilla; 6. By the later of July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla (including a U.S. Person that was a resident of Anguilla when the Financial Account was opened but subsequently ceases to be a resident of Anguilla) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Anguilla.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaThe Bahamas; 2. The Financial Institution must have no fixed place of business outside of AnguillaThe Bahamas. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaThe Bahamas. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla The Bahamas merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla The Bahamas but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla The Bahamas to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguilla’s The Bahamas’ AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaThe Bahamas; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla The Bahamas (including a U.S. Person that was a resident of Anguilla The Bahamas when the Financial Account was opened but subsequently ceases to be a resident of AnguillaThe Bahamas) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaThe Bahamas; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla The Bahamas or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla The Bahamas is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Bahamas Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla The Bahamas or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Bahamas Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla The Bahamas and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaThe Bahamas.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of Anguillathe Cayman Islands; 2. The Financial Institution must have no fixed place of business outside of Anguillathe Cayman Islands. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside Anguillathe Cayman Islands. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla the Cayman Islands merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla the Cayman Islands but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla the Cayman Islands to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguilla’s the Cayman Islands’ AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguillathe Cayman Islands ; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla the Cayman Islands (including a U.S. Person that was a resident of Anguilla the Cayman Islands when the Financial Account was opened but subsequently ceases to be a resident of Anguillathe Cayman Islands) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguillathe Cayman Islands; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla the Cayman Islands or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla the Cayman Islands is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Cayman Islands Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla the Cayman Islands or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Cayman Islands Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration websiteapplicable to Reporting Cayman Islands Financial Institutions) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla the Cayman Islands and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Anguillathe Cayman Islands.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaAlgeria; 2. The Financial Institution must have no fixed place of business outside of AnguillaAlgeria. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaAlgeria. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Algeria merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Algeria but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Algeria to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaAlgeria’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaAlgeria; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Algeria (including a U.S. Person that was a resident of Anguilla Algeria when the Financial Account was opened but subsequently ceases to be a resident of AnguillaAlgeria) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaAlgeria; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Algeria or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Algeria is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Algerian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Algeria or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Algerian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Algeria and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaAlgeria.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaGreenland; 2. The Financial Institution must have no fixed place of business outside of AnguillaGreenland. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaGreenland. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Greenland merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Greenland but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Greenland to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaGreenland’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguilla;Greenland. 6. By the later of July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to paragraph A of this paragraph Asection, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Greenland (including a U.S. Person that was a resident of Anguilla Greenland when the Financial Account was opened but subsequently ceases to be a resident of AnguillaGreenland) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaGreenland; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Greenland or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Greenland is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Greenlandic Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Greenland or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Greenlandic Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Greenland and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaGreenland.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaPanama; 2. The Financial Institution must have no fixed place of business outside of AnguillaPanama. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaPanama. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Panama merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidentsnon- Specified Residents of Panama, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Panama but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidentsnon-Specified Residents of Panama, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Panama to identify resident Specified Resident of Panama Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents Specified Residents of Panama or for purposes of satisfying AnguillaPanama’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) Specified Residents of AnguillaPanama; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident Specified Resident of Anguilla Panama (including a U.S. Person that was a resident Specified Resident of Anguilla Panama when the Financial Account was opened but subsequently ceases to be a resident Specified Resident of AnguillaPanama) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents Specified Residents of AnguillaPanama; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident Specified Resident of Anguilla Panama or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents Specified Residents of Anguilla Panama is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Panamanian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident Specified Resident of Anguilla Panama or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Panamanian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Panama and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents Specified Residents of AnguillaPanama.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaMontserrat; 2. The Financial Institution must have no fixed place of business outside of AnguillaMontserrat. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaMontserrat. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Montserrat merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Montserrat but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Montserrat to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaMontserrat’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaMontserrat; 6. By Beginning on or before the later of July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph ADetermination Date, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Montserrat (including a U.S. Person that was a resident of Anguilla Montserrat when the Financial Account was opened but subsequently ceases to be a resident of AnguillaMontserrat) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaMontserrat; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Montserrat or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Montserrat is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Montserrat Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Montserrat or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Montserrat Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Montserrat and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaMontserrat.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of Anguilla[FATCA Partner]; 2. The Financial Institution must have no fixed place of business outside of Anguilla[FATCA Partner]. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside Anguilla[FATCA Partner]. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla [FATCA Partner] merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla [FATCA Partner] but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla [FATCA Partner] to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguilla[FATCA Partner]’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution Institution4 must be held by residents (including residents that are Entities) of Anguilla;[FATCA Partner] [or a Member State of the European Union];5 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla [FATCA Partner] (including a U.S. Person that was a resident of Anguilla [FATCA Partner] when the 4 [This test is intended to be an annual test. FATCA Partner may specify, in implementing this requirement, a fixed date of the year for purposes of testing whether this requirement is met, as long as that date is used consistently from year to year, and may also provide a special rule for entities having no prior history (i.e., start-up entities). This also applies for purposes of determining the balance sheet date for the local bank and financial institutions with only low-value accounts described below.] 5 [The bracketed language would only be included where FATCA Partner is a Member State of the European Union.] Financial Account was opened but subsequently ceases to be a resident of Anguilla[FATCA Partner]) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla[FATCA Partner]; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla [FATCA Partner] or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla [FATCA Partner] is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla [FATCA Partner] Financial Institution (including by following the applicable registration requirements on the IRS applicable to Reporting [FATCA registration websitePartner] Financial Institutions) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla [FATCA Partner] or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla [FATCA Partner] Financial Institution (including by following the applicable registration requirements on the IRS applicable to Reporting [FATCA registration websitePartner] Financial Institutions) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla [FATCA Partner] and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex IIXxxxx XX, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Anguilla[FATCA Partner].

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of Anguillathe Isle of Man; 2. The Financial Institution must have no fixed place of business outside of Anguillathe Isle of Man. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside Anguillathe Isle of Man. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla the Isle of Man merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla the Isle of Man but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla the Isle of Man to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguillathe Isle of Man’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguillathe Isle of Man, Jersey, Guernsey or a Member State of the European Union; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla the Isle of Man (including a U.S. Person that was a resident of Anguilla the Isle of Man when the Financial Account was opened but subsequently ceases to be a resident of Anguillathe Isle of Man) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguillathe Isle of Man; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla the Isle of Man or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla the Isle of Man is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Manx Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration websiteapplicable to Reporting Manx Financial Institutions) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla the Isle of Man or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Manx Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration websiteapplicable to Reporting Manx Financial Institutions) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla the Isle of Man and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Anguillathe Isle of Man.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaGuyana; 2. The Financial Institution must have no fixed place of business outside of AnguillaGuyana. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaGuyana. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Guyana merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Guyana but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Guyana to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaGuyana’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaGuyana; 6. By the later of July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Guyana (including a U.S. Person that was a resident of Anguilla Guyana when the Financial Account was opened but subsequently ceases to be a resident of AnguillaGuyana) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaGuyana; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Guyana or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Guyana is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Guyanese Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Guyana or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Guyanese Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Guyana and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaGuyana.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaBarbados; 2. The Financial Institution must have no fixed place of business outside of AnguillaBarbados. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaBarbados. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Barbados merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Barbados but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Barbados to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaBarbados’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguilla;Barbados. 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Barbados (including a U.S. Person that was a resident of Anguilla Barbados when the Financial Account was opened but subsequently ceases to be a resident of AnguillaBarbados) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaBarbados; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Barbados or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Barbados is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Barbados Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Barbados or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Barbados Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Barbados and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaBarbados.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaTrinidad and Tobago; 2. The Financial Institution must have no fixed place of business outside of AnguillaTrinidad and Tobago. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaTrinidad and Tobago. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Trinidad and Tobago merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Trinidad and Tobago but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Trinidad and Tobago to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaTrinidad and Tobago’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaTrinidad and Tobago; 6. By the later of July 1, 2014the Determination Date, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Trinidad and Tobago (including a U.S. Person that was a resident of Anguilla Trinidad and Tobago when the Financial Account was opened but subsequently ceases to be a resident of AnguillaTrinidad and Tobago) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaTrinidad and Tobago; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Trinidad and Tobago or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Trinidad and Tobago is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Trinidad and Tobago Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Trinidad and Tobago or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Trinidad and Tobago Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Trinidad and Tobago and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex IIXxxxx XX, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaTrinidad and Tobago.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaGrenada; 2. The Financial Institution must have no fixed place of business outside of AnguillaGrenada. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaGrenada. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Grenada merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Grenada but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Grenada to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaGrenada’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaGrenada; 6. By the later of July 1, 2014, 2014 or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, whichever is later, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Grenada (including a U.S. Person that was a resident of Anguilla Grenada when the Financial Account was opened but subsequently ceases to be a resident of AnguillaGrenada) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaGrenada; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Grenada or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Grenada is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Grenada Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Grenada or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Grenada Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Grenada and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaGrenada.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaTurkmenistan; 2. The Financial Institution must have no fixed place of business outside of AnguillaTurkmenistan. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaTurkmenistan. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Turkmenistan merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Turkmenistan but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Turkmenistan to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaTurkmenistan’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaTurkmenistan; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Turkmenistan (including a U.S. Person that was a resident of Anguilla Turkmenistan when the Financial Account was opened but subsequently ceases to be a resident of AnguillaTurkmenistan) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaTurkmenistan; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Turkmenistan or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Turkmenistan is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Financial Institution of Turkmenistan (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Turkmenistan or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Financial Institution of Turkmenistan (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Turkmenistan and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaTurkmenistan.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of Anguillathe Commonwealth of Dominica; 2. The Financial Institution must have no fixed place of business outside of Anguillathe Commonwealth of Dominica. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside Anguillathe Commonwealth of Dominica. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla the Commonwealth of Dominica merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla the Commonwealth of Dominica but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla the Commonwealth of Dominica to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguillathe Commonwealth of Dominica’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguilla;the Commonwealth of Dominica. 6. By the later of July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla the Commonwealth of Dominica (including a U.S. Person that was a resident of Anguilla the Commonwealth of Dominica when the Financial Account was opened but subsequently ceases to be a resident of Anguillathe Commonwealth of Dominica) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguillathe Commonwealth of Dominica; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla the Commonwealth of Dominica or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla the Commonwealth of Dominica is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Commonwealth of Dominica Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla the Commonwealth of Dominica or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Commonwealth of Dominica Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla the Commonwealth of Dominica and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Anguillathe Commonwealth of Dominica.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of Anguillathe Slovak Republic; 2. The Financial Institution must have no fixed place of business outside of Anguillathe Slovak Republic. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside Anguillathe Slovak Republic. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla the Slovak Republic merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla the Slovak Republic but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla the Slovak Republic to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Anguillathe Slovak Republic’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Anguilla; 6the Slovak Republic or a Member State of the European Union. By the later of July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who This test is not a resident of Anguilla (including a U.S. Person that was a resident of Anguilla when the Financial Account was opened but subsequently ceases intended to be an annual test. The Slovak Republic may specify, in implementing this requirement, a resident fixed date of Anguilla) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents the year for purposes of Anguilla; 7. Such policies and procedures must provide testing whether this requirement is met, as long as that if any Financial Account held by a Specified U.S. Person who date is not a resident of Anguilla or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect used consistently from year to a Preexisting Account held by an individual who is not a resident of Anguilla or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institutionyear, and must report such Financial Account as would be required if may also provide a special rule for entities having no prior history (i.e., start-up entities). This also applies for purposes of determining the Financial Institution were a Reporting Anguilla Financial Institution (including by following balance sheet date for the applicable registration requirements on the IRS FATCA registration website) or close such Financial Accountlocal bank and financial institutions with only low-value accounts described below; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Anguilla.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaGuernsey; 2. The Financial Institution must have no fixed place of business outside of AnguillaGuernsey. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaGuernsey. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla Guernsey merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla Guernsey but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla Guernsey to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaGuernsey’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaGuernsey, Jersey, the Isle of Man or a Member State of the European Union; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla Guernsey (including a U.S. Person that was a resident of Anguilla Guernsey when the Financial Account was opened but subsequently ceases to be a resident of AnguillaGuernsey) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaGuernsey; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla Guernsey or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla Guernsey is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Guernsey Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration websiteapplicable to Reporting Guernsey Financial Institutions) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla Guernsey or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Guernsey Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration websiteapplicable to Reporting Guernsey Financial Institutions) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla Guernsey and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C E of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaGuernsey.

Financial Institution with a Local Client Base. A Financial Institution satisfying the following requirements: 1. The Financial Institution must be licensed and regulated as a financial institution under the laws of AnguillaIndia; 2. The Financial Institution must have no fixed place of business outside of AnguillaIndia. For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 3. The Financial Institution must not solicit customers or Account Holders outside AnguillaIndia. For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Anguilla India merely because the Financial Institution Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Anguilla India but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 4. The Financial Institution must be required under the laws of Anguilla India to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying AnguillaIndia’s AML due diligence requirements; 5. At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of AnguillaIndia; 6. By the later of Beginning on or before July 1, 2014, or the date that the Financial Institution claims treatment as a deemed-compliant FFI pursuant to this paragraph A, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Anguilla India (including a U.S. Person that was a resident of Anguilla India when the Financial Account was opened but subsequently ceases to be a resident of AnguillaIndia) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of AnguillaIndia; 7. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Anguilla India or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Anguilla India is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Indian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 8. With respect to a Preexisting Account held by an individual who is not a resident of Anguilla India or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Anguilla Indian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 9. Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Anguilla India and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through C D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 10. The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of AnguillaIndia.