Avamprogetto (Accordo en)

being associated with the account.

3. If any of the U.S. indicia in subparagraph B (1) of this section are discovered in the electronic search, the Reporting Swiss Financial Institution must treat the account as a U.S. Account unless it elects to apply subparagraph B (4) of this section and one of the exceptions in such subparagraph applies with respect to that account.

4. Notwithstanding a finding of U.S. indicia under subparagraph B (1) of this section, a Reporting Swiss Financial Institution is not required to treat an account as a U.S. Account if:

a) Where Account Holder information unambiguously indicates a U.S. place of birth, the Reporting Swiss Financial Institution obtains or has previously reviewed and maintains a record of:

(1) a self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form);

(2) a non-U.S. passport or other government-issued

identification evidencing the Account Holder’s citizenship or nationality in a country other than the United States; and

(3) a copy of the Account Holder’s Certificate of Loss of Nationality of the United States or a reasonable explanation of:

(a) the reason the Account Holder does not have such a certificate despite renouncing U.S. citizenship; or

(b) the reason the Account Holder did not obtain U.S. citizenship at birth.

b) Where Account Holder information contains a current U.S.

mailing or residence address, or one or more U.S. telephone numbers that are the only telephone numbers associated with the account, the

Reporting Swiss Financial Institution obtains or has previously

reviewed and maintains a record of:

(1) a self-certification that the Account Holder is not a U.S. citizen or resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); and

(2) a non-U.S. passport or other government-issued

identification evidencing the Account Holder’s citizenship in a country other than the United States.

c) Where Account Holder information contains standing

instructions to transfer funds to an account maintained in the United

States, the Reporting Swiss Financial Institution obtains or has

previously reviewed and maintains a record of: