Common use of Other New Individual Accounts Clause in Contracts

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Honduran Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Honduran Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Honduran Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Honduran Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Honduran Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Honduran Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Honduran Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Honduran Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Costa Rican Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Costa Rican Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Costa Rican Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Costa Rican Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Costa Rican Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Costa Rican Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Costa Rican Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Costa Rican Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Anguilla Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Anguilla Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Anguilla Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Anguilla Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Anguilla Financial Institution to know, or have reason to know, that the original self-self- certification is incorrect or unreliable, the Reporting Cayman Islands Anguilla Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Anguilla Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Anguilla Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands United Arab Emirates Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands United Arab Emirates Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands United Arab Emirates Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands United Arab Emirates Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands United Arab Emirates Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands United Arab Emirates Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands United Arab Emirates Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands United Arab Emirates Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman British Virgin Islands Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman British Virgin Islands Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman British Virgin Islands Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman British Virgin Islands Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-self- certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman British Virgin Islands Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman British Virgin Islands Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman British Virgin Islands Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman British Virgin Islands Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Panamanian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Panamanian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Panamanian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Panamanian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Panamanian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Panamanian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Panamanian Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Panamanian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. 1. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Grenada Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Grenada Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Grenada Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 12. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Grenada Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 23. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Grenada Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Grenada Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Grenada Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Grenada Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Turkish Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Turkish Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Turkish Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AMLAnti-Money Laundering/KYC Know Your Customer Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Turkish Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Turkish Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Turkish Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Turkish Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Turkish Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Polish Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Polish Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Polish Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Polish Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-self- certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Polish Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Polish Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Polish Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Polish Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Manx Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Manx Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Manx Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Manx Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Manx Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Manx Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Manx Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Manx Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Barbados Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Barbados Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Barbados Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Barbados Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Barbados Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Barbados Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Barbados Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Barbados Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Liechtenstein Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Liechtenstein Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Liechtenstein Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Liechtenstein Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-self- certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Liechtenstein Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Liechtenstein Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Liechtenstein Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands Liechtenstein Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Algerian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Algerian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Algerian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Algerian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Algerian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Algerian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Algerian Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Algerian Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands [FATCA Partner] Financial Institution must obtain a self-certification, certification which may be part of the account opening documentation, that allows the Reporting Cayman Islands [FATCA Partner] Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdictioncountry) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands [FATCA Partner] Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands [FATCA Partner] Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands [FATCA Partner] Financial Institution to know, know or have reason to know, know that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands [FATCA Partner] Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands [FATCA Partner] Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands [FATCA Partner] Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Jamaican Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Jamaican Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Jamaican Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Jamaican Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Jamaican Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Jamaican Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Jamaican Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands Jamaican Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Curaçao Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Curaçao Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Curaçao Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Curaçao Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Curaçao Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Curaçao Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Curaçao Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Curaçao Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Antigua and Barbuda Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Antigua and Barbuda Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Antigua and Barbuda Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Antigua and Barbuda Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Antigua and Barbuda Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Antigua and Barbuda Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Antigua and Barbuda Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Antigua and Barbuda Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Vietnamese Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Vietnamese Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Vietnamese Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Vietnamese Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Vietnamese Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Vietnamese Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Vietnamese Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Vietnamese Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Commonwealth of Dominica Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Commonwealth of Dominica Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Commonwealth of Dominica Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Commonwealth of Dominica Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Commonwealth of Dominica Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Commonwealth of Dominica Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Commonwealth of Dominica Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Commonwealth of Dominica Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman British Virgin Islands Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman British Virgin Islands Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman British Virgin Islands Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman British Virgin Islands Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman British Virgin Islands Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman British Virgin Islands Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman British Virgin Islands Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman British Virgin Islands Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Cabo Verdean Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Cabo Verdean Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Cabo Verdean Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Cabo Verdean Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Cabo Verdean Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Cabo Verdean Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Cabo Verdean Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Cabo Verdean Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Greenlandic Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Greenlandic Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Greenlandic Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Greenlandic Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Greenlandic Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Greenlandic Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Greenlandic Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands Greenlandic Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands TECRO Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands TECRO Financial Institution to determine whether the Account Holder is resident in the United States territory of the authorities represented by AIT for tax purposes (for this purpose, a U.S. citizen of the territory of the authorities represented by AIT is considered to be resident in the United States territory of the authorities represented by AIT for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands TECRO Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States territory of the authorities represented by AIT for tax purposes, the Reporting Cayman Islands TECRO Financial Institution must treat the account as a U.S. Reportable an AIT Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands TECRO Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands TECRO Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident of the territory of the authorities represented by AIT for U.S. tax purposes. If the Reporting Cayman Islands TECRO Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands TECRO Financial Institution must treat the account as a U.S. Reportable Non- Consenting AIT Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Portuguese Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Portuguese Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Portuguese Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Portuguese Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Portuguese Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Portuguese Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Portuguese Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands Portuguese Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Financial Institution of Turkmenistan must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Financial Institution of Turkmenistan to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Financial Institution of Turkmenistan in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Financial Institution of Turkmenistan must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Financial Institution of Turkmenistan to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Financial Institution of Turkmenistan cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Financial Institution of Turkmenistan is unable to obtain a valid self-certification, the Reporting Cayman Islands Financial Institution of Turkmenistan must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Guernsey Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Guernsey Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Guernsey Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Guernsey Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Guernsey Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Guernsey Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Guernsey Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Guernsey Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or opening(or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the section),the Reporting Cayman Islands Seychelles Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Seychelles Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Seychelles Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Seychelles Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Seychelles Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Seychelles Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Seychelles Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Seychelles Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Mauritius Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Mauritius Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Mauritius Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Mauritius Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Mauritius Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Mauritius Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Mauritius Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Mauritius Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Macao SAR Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Macao SAR Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Macao SAR Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Macao SAR Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-self- certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Macao SAR Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Macao SAR Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Macao SAR Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Macao SAR Financial Institution must treat the account as a Non-Consenting U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Guernsey Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Guernsey Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Guernsey Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Guernsey Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Guernsey Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Guernsey Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Guernsey Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands Guernsey Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands St. Xxxxxxx and the Grenadines Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Cyprus Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Cyprus Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Cyprus Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Cyprus Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Cyprus Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Cyprus Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Cyprus Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Cyprus Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands HS/VCS Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands HS/VCS Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands HS/VCS Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands HS/VCS Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands HS/VCS Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands HS/VCS Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands HS/VCS Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands HS/VCS Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands HKSAR Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands HKSAR Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands HKSAR Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands HKSAR Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands HKSAR Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands HKSAR Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands HKSAR Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands HKSAR Financial Institution must treat the account as a Non-Consenting U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Guyanese Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Guyanese Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Guyanese Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Guyanese Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Guyanese Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Guyanese Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Guyanese Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Guyanese Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Republic of Armenia Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Republic of Armenia Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Republic of Armenia Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Republic of Armenia Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Republic of Armenia Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Republic of Armenia Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Republic of Armenia Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Republic of Armenia Financial Institution must treat the account as a Non-Consenting U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Hellenic Republic Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Hellenic Republic Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Hellenic Republic Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Hellenic Republic Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Hellenic Republic Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Hellenic Republic Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Hellenic Republic Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Hellenic Republic Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Bermuda Financial Institution must obtain a self-self- certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Bermuda Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Bermuda Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Bermuda Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Bermuda Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Bermuda Financial Institution cannot rely on the original self-self- certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Bermuda Financial Institution is unable to obtain a valid self-self- certification, the Reporting Cayman Islands Bermuda Financial Institution must treat the account as a Non-Consenting U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Polish Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Polish Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Polish Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Polish Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Polish Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Polish Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Polish Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Polish Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution to know, or have reason to know, that the original self-self- certification is incorrect or unreliable, the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Kingdom of Saudi Arabia Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution is unable to obtain a valid self-certification, the Reporting Cayman Islands Saint Kitts and Nevis Financial Institution must treat the account as a U.S. Reportable Account.

Other New Individual Accounts. With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 1. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 2. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan to know, or have reason to know, that the original self-self- certification is incorrect or unreliable, the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan is unable to obtain a valid self-certification, the Reporting Cayman Islands Financial Institution of the Republic of Kazakhstan must treat the account as a U.S. Reportable Account.