Avamprogetto (Accordo en)

4. Relationship Manager Inquiry for Actual Knowledge. In addition to

the electronic and paper record searches described above, Reporting Swiss Financial Institution must treat as U.S. Accounts any High Value Accounts assigned to a relationship manager (including any accounts aggregated with such account) if the relationship manager has actual knowledge that the

Account Holder is a Specified U.S. Person.

5. Effect of Finding U.S. Indicia

a) If none of the U.S. indicia listed in subparagraph B (1) of this section are discovered in the enhanced review of High Value Accounts described above, and the account is not identified as held by a Specified U.S. Person in subparagraph D (4) of this section, then no further action is required until there is a change in circumstances described in

subparagraph E (4) of this section.

b) If any of the U.S. indicia listed in subparagraph B (1) of this section are discovered in the enhanced review of High Value Accounts described above, or if there is a subsequent change in circumstances that results in one or more U.S. indicia being associated with the account, then Reporting Swiss Financial Institution must treat the account as a U.S. Account unless subparagraph B (4) of this section applies.

c) Except for Depository Accounts described in paragraph A (4) of this section, any Preexisting Individual Account that has been identified as a U.S. Account under this section shall be treated as a U.S. Account in all subsequent years, unless the Account Holder ceases to be a Specified U.S. Person.

E. Additional Procedures Applicable to High Value Accounts

1. If a Preexisting Individual Account is a High Value Account as of December 31, 2013, the Reporting Swiss Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by December 31, 2014. If based on this review, such account is identified as a U.S. Account, the Reporting Swiss Financial

Institution must report the required information about such account with respect to 2013 and 2014 in the first report on the account. For all subsequent years, information about the account should be reported on an annual basis.

2. If a Preexisting Individual Account is not a High Value Account as of December 31, 2013, but becomes a High Value Account as of the last day of a subsequent calendar year, the Reporting Swiss Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review, such account is identified as a U.S. Account, the Reporting Swiss Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Account and