Foreign Account Tax Compliance Act (FATCA) Assistant

Determining your classification for FATCA purposes can be a complicated and extensive process. In order to assist you, these guidelines provide a sample approach to determining your FATCA account classification and are intended to be used only as a guide in making this determination.

Additionally, these guidelines provide explanations and examples to assist you in understanding whether you are the beneficial owner or an intermediary related to the account. Please note that it is possible, after considering the points herein, to conclude that more than one FATCA classification is possible. If this occurs, please obtain professional tax advice.

Question 1

DisclaimerThis question is required.

This guide is not intended and cannot be used as a substitute for the final US Treasury Regulations, Intergovernmental Agreements or related documents.

This guide does not constitute tax advice. In case of uncertainty, please obtain professional tax advice. This guide is intended to assist you in identifying and completing the documentation necessary for FATCA classification purposes, based on currently available FATCA information.

These questions have been adapted from the Credit Suisse "Foreign Account Tax Compliance Act (FATCA) Entity Classification Guide", which can be found here https://www.credit-suisse.com/media/production/pb/docs/uk/fatca-entity-classification-guide.pdf and is only valid as of August 2014, the date of publishing. Additionally, technical definitions have been adapted from Allen & Overy's "FATCA Final Regulations: Definitions List", which can be found here: http://clientlink.allenovery.com/lncreative_preview/taxnotesinternational.PDF and is valid as of the date of publishing, May 20, 2013.

The Bank and its subsidiaries believe that these contents represent an accurate assessment of your FATCA classification. If you have any doubts to this please consult your local tax advisor. You also agree that you do not hold the bank liable for any misinformation included in the self-certification form you provide to us.

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