Vorlage (Abkommen en)

C. If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Swiss Financial Institution must treat the account as a U.S. 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).

D. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Swiss Financial Institution to know or have reason to know that the original self-certification is incorrect or unreliable, the Reporting Swiss 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 Swiss Financial Institution is unable to obtain a valid self-certification, the Reporting Swiss Financial Institution must treat the account as a Non-Consenting U.S. Account.

IV. Preexisting Entity Accounts. The following rules and procedures apply for purposes of identifying U.S. Accounts and accounts held by a Nonparticipating Financial Institutions among Preexisting Accounts held by entities (“Preexisting Entity Accounts”).

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported.

Unless the Reporting Swiss Financial Institution elects otherwise, Preexisting Entity Accounts with account balances that do not exceed $250,000 as of December 31,

2013, are not required to be reviewed, identified, or reported as U.S. Accounts until the account balance exceeds $1,000,000.

B. Entity Accounts Subject to Review. Preexisting Entity Accounts that have an account balance or value that exceeds $250,000 as of December 31, 2013, and

Preexisting Entity Accounts that initially do not exceed $250,000 but the account balance of which later exceeds $1,000,000 must be reviewed in accordance with the procedures set forth in paragraph D of this section.

C. Entity Accounts With Respect to Which Reporting Is Required. With

respect to Preexisting Entity Accounts described in paragraph B of this section, only accounts that are held by one or more entities that are Specified U.S. Persons or by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or

residents shall be treated as U.S. Accounts. In addition, accounts held by

Nonparticipating Financial Institutions shall be treated as accounts for which

aggregate payments are required to be reported under an FFI Agreement.

D. Review Procedures for Identifying Entity Accounts With Respect to Which

Reporting Is Required. For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Swiss Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S.

citizens or residents, or by a Nonparticipating Financial Institution:

1. Determine Whether the Entity Is a Specified U.S. Person.

a) Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the entity Account Holder is a U.S. Person. For this purpose,