Acta Francisci Pp. 683

4. With respect to a Financial Account maintained in a jurisdiction with anti-money laundering rules that have been approved by the IRS in connection with a QI agreement (as described in relevant U.S. Treasury Regulations), any of the documents, other than a Form W-8 or W-9, referenced in the jurisdiction's attachment to the QI agreement for iden- tifying individuals or Entities.

5. Any financial statement, third-party credit report, bankruptcy filing, or U.S. Securities and Exchange Commission report.

E. Alternative Procedures for Financial Accounts Held by Individual Benefi- ciaries of a Cash Value Insurance Contract. A Reporting HS/VCS Finan- cial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and may treat such Financial Account as other than a U.S. Reportable Account unless the Reporting HS/VCS Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person. A Reporting HS/VCS Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person if the information collected by the Reporting HS/ VCS Financial Institution and associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(1) of section II of this Annex I. If a Reporting HS/VCS Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person, the Reporting HS/ VCS Financial Institution must follow the procedures in subparagraph B(3) of section II of this Annex I.

F. Reliance on Third Parties. Regardless of whether an election is made under paragraph C of section I of this Annex I, the HS/VCS may permit Report- ing HS/VCS Financial Institutions to rely on due diligence procedures per- formed by third parties, to the extent provided in relevant U.S. Treasury Regulations.

G. Alternative Procedures for New Accounts Opened Prior to Entry Into Force of this Agreement.

1. Applicability. If the HS/VCS has provided a written notice to the United

States prior to entry into force of this Agreement that, as of the Determi-

nation Date, the HS/VCS lacked the legal authority to require Reporting

HS/VCS Financial Institutions either: (i) to require Account Holders of

New Individual Accounts to provide the self-certification specified in sec-