Projet

- the account is not a margin or similar account established in connection with a sale or exchange of a Financial Asset; and

- the account is not associated with an account described in subparagraph C(17)(f).

(iii) an obligation of a Financial Institution servicing a loan secured by real property to

set aside a portion of a payment solely to facilitate the payment of taxes or

insurance related to the real property at a later time.

(iv) an obligation of a Financial Institution solely to facilitate the payment of taxes at a

later time.

(f) a Depository Account that satisfies the following requirements:

(i) the account exists solely because a customer makes a payment in excess of a

balance due with respect to a credit card or other revolving credit facility and the overpayment is not immediately returned to the customer; and

AMP/EU/CH/en 75