Projet (Accord en)

31, 2013.

2. Subject to subparagraph E (2) of this section, Preexisting Individual Accounts that are Cash Value Insurance Contracts and Annuity Contracts with a balance or value of $250,000 or less as of December 31, 2013.

3. Preexisting Individual Accounts that are Cash Value Insurance

Contracts or Annuity Contracts, provided the law or regulations of Switzerland or the United States effectively prevents the sale of Cash Value Insurance Contracts or Annuity Contracts to U.S. residents, such as if the relevant

Financial Institution does not have the required registration under U.S. law, and the law of Switzerland requires reporting or withholding with respect to insurance products held by residents of Switzerland.

4. Any Depository Account with a balance or value of $50,000 or less.

B. Review Procedures for Preexisting Individual Accounts With a Balance or Value as of December 31, 2013, that Exceeds $50,000 ($250,000 for a Cash Value Insurance Contract or Annuity Contract), But Does Not Exceed $1,000,000 (“Lower Value Accounts”)

1. Electronic Record Search. The Reporting Swiss Financial Institution must review electronically searchable data maintained by the Reporting Swiss Financial Institution for any of the following U.S. indicia:

a) Identification of the Account Holder as a U.S. citizen or

resident;

b) Unambiguous indication of a U.S. place of birth;

c) Current U.S. mailing or residence address (including a U.S. post office box or U.S. “in-care-of” address);

d) Current U.S. telephone number;

e) Standing instructions to transfer funds to an account maintained in the United States;

f) Currently effective power of attorney or signatory authority granted to a person with a U.S. address; or

g) An “in-care-of” or “hold mail” address that is the sole address the Reporting Swiss Financial Institution has on file for the Account Holder. In the case of a Preexisting Individual Account that is a Lower Value Account, an “in-care-of” address outside the United States shall not be treated as U.S. indicia.

2. If none of the U.S. indicia listed in subparagraph B (1) of this section are discovered in the electronic search, then no further action is required until there is a change in circumstances described in subparagraph C (2) of this section with respect to the account that results in one or more U.S. indicia