„ამერიკის შეერთებული შტატების მთავრობასა და საქართველოს მთავრობას შორის საერთაშორისო საგადასახადო ვალდებულებების შესრულების გაუმჯობესების და უცხოური ანგარიშის საგადასახადო შესაბამისობის აქტის (FATCA) შესრულების მიზნით“ შეთანხმება

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Agrcemcnt behvecI lhe Govcrnmcnt ofGeorgla atld the Government ofthe Unitcil ona to'inipf"r"rirafCa Stntcs ofAmcrica io Improve Internrtionat TeiConrpfi"o." Whereas. the Covemffent ofCcorgia and the Covemment ofthe United Slates ofAmenca (eacn, a _rarty," and logether, the ..panies,') desirc to conclude an agrsemcnt to intprove intemational tax compliancc; whereas, the United States ofAmerica enacted provisions commonly knowD as the Forcrgn Acc.ount lax Cornpliance Act (.,FATCA.'.). which introduce a reponing regime for financiat rnstilutions wilh respect to certain accoun15: wherers, lhe Covernmenr of Ceorgia is supporrive of the underlying policy goal of FATCA ro Inprove ta\ cotrrplrance; Whereas, FAICA has raised a number ofissues, including that Ceorgian linancial insrilutrons may not be ablc to comply with certain aspects of FATCA -drc to domestic legal impediments; Whercas, all iotetBovernmental approarh to FATCA itnplementation s,ouid irnpedirrrenrs and reduce burdens for Ceorgian financial inititutions; tdoless lcsal Wheraas, the Panies desire lo conclude an agreentent to iinprove inlernational tax cornplirnce and. provide tbr rire imptemenlation of reiCe u*.a-on ior;it;;;;;. ;;;;;;r"" rhe confidenrialiry_ and other protections providei for h-erein, inctuoing :l:!l::1,:l!j:.,.19 rrre provrstons llniting lhe use ofthe inlbrmation exchangedl No\,. therefore. the Parties have agreed as lbllows: Arricle I Definitions L p! rposes of th is ogreelnent and any annexes thcreto (,,Agreernent.,), the lb I lo* ing .For lenns shall have the meanings sct forlh 5elow: a) The lerm ,.United States" means rhe United States ofAnrericl, irrcluding the States Ihereo[ and, when used in a geographical sense, rneans the territo-ry of the United Slates of Arnetca, incl(ding inla[d waters, the air spacc, the territorial sea thereofand any lnaritime area beyond rhe ierritorial sla rvrthin which lhe United Srales may e\ercise sovereign rights or jurisdiction in accordance rvith international law; the tcrm, hoivevei does not include rtre U.S. Territories. Any reference to a,,State', ol the United Slitcs incluJes the Distlict ofColumbia. b) The term ,,U.S. Territory" means Arnerican Samoi. the Commonwealth ol. the Northern lvlar;ana Islands, Ctuant. the Comnronweallh of p!e(o Rico, or the U.S. ViEin lslands. Ｃ The tenn "IRS" means lhe U.S. lnternal Revenoe Service. ｄ Jhe term l'Georgi!" means Georgia, and, whcn used in a geographical sense, means lhe territory of Ceorgia, including intand waters, the air space, the territorial sea ther€of and any maritine area b€yond the territorial sea \virhin \vhich Ceorgia Nay exercise sovereign rights or jurisdiclion in accordance rvith international law. e) The (erm "Pnrtner Jurisdiction" means a jurisdiction that has in ellecl an agreement Nith the United States ro facilitare the implenrenration of FATCA. The IRS shall publish a list idenrifying all ParinerJurisdictions. The tenn l'Conpetent Authority" means: (l) in the case ofthc Unired Stales, the Secretary oflhe Treasury or his delegate; and (2) in lhe case olCeorgia, lhe Rcvenue Scrvice of the Ministry of Financc ofGeorgia. 3) The term "Financial Inslitution" means a Custodial lnslitulion, a Deposilory lllstihltion, an lnvestment Entity. or a Specified Insurance Ccrnpany. The term 'Cuslodial llslilutio " means any Entity that holds. as a substantial portion of its business, financial assets for the account ofolhers. An entily holds financial assets for the accounl ofothers as a substantial por'lion of its business iflhe entity's gross income allributable to the holding of financial asscts and rclaled financial services equals or excecds 20 percenl of lhe (i) the firee-year p€riod that ends enlity's gross inco0re during the sho(er (or on December 3l the flnal day ofa non-calendar year accounting period) prior lo the year ir which the dete nination is being nradel or (ii) the period during which lhe entity has been in existence. ol The term "Depository Inslilulion" rieans any Entity that acceprs deposils in the ordinary course of a banking or similar business. i) The lel,n "Invcstmenl Enlity" means any Entity thal condusts as a bLrsiness (or is managed by an en(ity thal conducts as a business) one or more ol the following 0ctivilies or operations for or on &half of a custoner: (l) trading in money market instrurnents (cheques, bills. ce(ificales of deposit, derivalives, etc.); foreign eNchange; ei{change, interest rate and index instrumenls; transferable securilies; or cornmodity lirtures trading: \2) (l) individual and collecrive portlolio nranagemenl; or otherwise invesling, odrrlinigtering. or nanaging llnds or rnone) on behalf of other persons. This subparagraph l(j) shall be interpreted in a ntanner consistent !vilh similar language set forth in the definition ot "tinnncial institutiLln" io rhe Financial Aclion lask Force Recolnmendalions. k) The term "Specified Insumnce Comprny" means any Entity rhat is an insurance company (or the holding company oIan insurance company) lha! issues, or is obligated to make payments with respect to, a Cash Value Instrance Contract or an Annuity Contract. The lerm "Gcorgian IiinBnci:rl lnslitulion" means (i) any l-inancial lnstitution resid€nl in Ceorgia, but excluding any branch of such Financial lnslitulion that is located outside Ceorgia, and (ii) any branch of a Financial Institution not resident in Georgia, ifsuch branch is located in Ceorgia. J'he term "P:rrtner Jurisdiction Fin:lncirl Institulioo" means (i) any Financial lnstilulion established in a Partner Jurisdiclion, but excluding any branch of such Financial lnslitution that is located outside the lrarlner Jurisdiclion, and (ii) any branch ofa Financial lnstitulion rot established in the Partner Jurisdiction, ifsuch bmnch is located in the Pa(ner Jurisdiclion. ll) The tefln "Rcporting Gcorghn Financitl Instilulio " lneans any Ceorgian Fi[ancial Institution thar is not a Non-Repo(ing Ceorgian Financial lnslitution. o) The teml "Non-Reporting Georgian Financirl InstilutioIl" orcalls any Ceorgian Financial lnstitution. or other Entity residenl in Ceorgi . that is described in Ann.x ll as a Non-Reporting Ceo.gian Financial lnstitution or that otherwise qualities as a deemed-complianl FFI or an erempt benelicial owner under relevanl U.S. Treasury Regulations. p) The tenr "Nonp0rticipnting Fin4ncirllnstitulion" nreans a nonparticipating FFl. as that term is defined in relevant U.S. Treasury Regulations. but does oot include a Ceorgian Financial lnstilution or other Partner Jurisdiction Financial lnstitution other than a Financial lnstitution treateC as a Nonparticipating Financial lnstitution pursuant tc subparngraph l(b) oi Article 5 ol rhis Agreement or lh€ corresponding p.ovision in an agrcernent between the United States ard a Partner Jrrisdiction. q) The term "Fin:lncinl .q,ccounl" means an account mainlained by a Financial lnstitulion, and includes: l) in thc case ofan Entity lhat is a Finoncial lnstitulion solely because it is an lnvestmenl Entily, any equily or debt interest (other than illerests that are regularly tmded on an established securilies markel) ir the Financial lnstitution; (2) in the case of a Financial Institution not described in subparagraph l(q)(l) of this Article, any equity or debt interest in the Finnncial lnstitution (other than interests [hal are regularly traded on an established securities markeo, if (i) the valLre of the debt ol equity ( interest is derennined, directly or indirectly, primarily by reference lo assets that give rise lo U.S. Source Withholdablc paynrenls, and (ii) rhe class of irtetests aas eslablished rviih a purpose of avoiding reporling in accordancc wilh th is Asreemeol: and (3) any Cash Value lns[rance Contracl and any Annuity Conlract issued or maintained by a Financial lnstitution, other lhan a noninvestmentlinked, nonhansferable immedi.te life annuity that is issued ro an individual and monetizes a pension or disabiliry benefit providcd under an account that is e\clrded frcm the dcfinitlon ofFinancial Accounr in Annex Il. Nolwithslanding the foregoing, the term 'Financial Account" does not include any account lhal is excluded front lhe definition of Financial Accounl in Annex For purposes ofthis Agrecmenl interests are',regularly tmded" if ll. there is a nreaninglitl volLrme of lmding \vith respect lo the interesls on an ongoing basis, and an esrablished securities markeC mcans an e\citante lhrr is omcially recognized and supervised by a governmental authorily io rvhich the ntarkc( is located and that has a meaningful annual value of shares lraded on the exchange. For purposes of this subparagraph l(q). an interest in a Financial Institution is not "regularl), tmded" and shal! be treated as a Financirl Accoont if the holder oI lhe interesl (other lhilD a Financirl lDstitution acting as an intermediary) is registered on the books ol such Financial lnstitution. The preceding sentence will not apply to interests lilsl registered on the books of such Financial lnstitulion prior lo luly l. 20 t4. and wilh respect to interests first legistered on the books of such Financial lnstitution on or after July l, 2014. a Financial lnslitlrtion is not required to apply the preceding sentence prior to lanuary i.2Ol6. r) The tenn "DcDository Accounl" includes any comnrercial, checking, savings. tinie, or thrift account, or an account that is evidenced by a ce(iiicale ol deposh, lhrifl certificare, investment cenificate, ceniticale of indebtedness, or olher silnilar inslrument maintained by a Financial lnsiitut:on in thc ordlnary course ol a banking or similar business. A Depository Accc.Lrnt also incl!des an arllounl held by an insurance companv pursuaot to a guaranteed inveslnten! contracl or similar agreemenl to pay or credit interest thereon S) The term "Custodial Accoult" means an accoult (o(her lhan ao lniurnnce Contrac( or Annuity Contraco for the beneflt ofanother person thal holds any ilnancial instrument or conlmct held for investment (incluJing, but not li ited to. a share or stock in a corporation. a note, bond, debenture, or other evidRnce ofindebtedness, a currency or commodity lransaction, a credit detaLrll swap. a swap based upon a nonfinancial index. a notional principnl conlracl. an lnsurance Contracl or Annuity Contracl, and any option cr o(her derivalive instrurnent). 0 The lefln "Equity Inleresl" means, in the cas€ ol a parlnership thal ts a Financial lnstitdion, ei$er a capilal or profils interesl in lhe partnership. 1n the cas€ of a trust tha( is a Financial lnstitution, an Equity Inlercsl is considered Io be held by any person treated as a setllor or benetlciary olall or a poilion oflhe trusl, or aD),olher natural person exercising ultimate eft-ective control over the trust. A Specified U.S. Person shall be trcated as being a beneficiary ofa forcign lrust if such Specified U.S. Person ha5 rhe righr to receive directly or indirsctly (for exarnple, through a notninee) a mandatory distribution or may rcceive, directly or indirectly, a dlscretionary distribution t'rorr the lnrst. u) The term "Insurnncc Conlract" lneans a contract (other than an AnDLrily Contract) under which the issLre. agrees lo pay an amount upo4 the occuflence oia specified contingency involving mortality, rnorbidily, accident, liabilily. or property risk. V) The tenn "Anlluily Con(ract" Dteans a contmct under which the issuer agrces to rrake paynrents for a period of tilne det€rmined iD whole or in pait by ret-erence to the life expeclancy ofone or more individuals. 'lhe term also includcs a contract that is consiJered to be an Annuity Contmct in accordance with the law, regulation, or pmctice of the jurisdiction in *4rich the contracl was issued, and under which the issuer agrees to nake payments lbr a tenn of years. The tefin "Crs[ Value Ins rnlrco Collrxct'r nreans an ]nsurancc Coolract (other than an iodemnity rcinsurance contrac( behveen two iosurance companies) that has a Cash Vahre greater than $50.000. ヽ) The tefln "Crsh Vrlue" means the greater of (i) t5c afiounr that lhe policyholder is entitled lo rcceivc upon su(ender or lernrination oI the conlract (delermined rvithout reduction for any surrender charge or policy loan), a,rd (ii) lhc anrcunt rhc policyholdcr can borrow undel or .,,rirh rcgard ro the contracl. Notwithstanding rhe foregoing, the ternl "Cash Value'' does not incl0de an amoult payable under an lnsrlrance Contract as: (l) a personal injury or sickness benefit or other benellt providiog indemnificalion of an economic loss incurred uoon the occrrrence ol the event insurcd against; (2) (l) y) a refund lo the policyholder ofa previously paid preuriurr under an lnsumncc Conrract (olher than lnder a life insurance contract) dte lo policy cancellalion ot termination, decrease in risk eiiposorc during the etl'ective period ol' llre Insumnce Contract. or arising liom ! redeteflnination of the premiutn due to corrcction cf posting or other slmilarerror; or a policyholder dividend based upon the undenvrilinS expericncc ofthe conlract or group involved. The term "U.S. Rcportnble Account" means a Fint ncial Accou l mainlained by a Reporting Ceorgian Financial Insthution and hcld by one or morc Specified U.S. Persons or by a Non-U.S. Enlity with one or morc Controllin8 Persons that is a Specified U.S. Person. Notwithsranding rhe foregoing, ar account shall not be lreated as a U.S. Reportable Account ifsuch account is not identifled as a U.S. Repomble Account after application of rhe due diligence procedures in Annex l. 2) The telm "Accounl Holder" mean6 lhe person lisred or identified as the holdcr ofa Financial Accounl by rhe Fioancial lnsritution thar mainrains rhe account. A person, other than a Financial lnstitution, holding a Financial Account for the benefit or account of anothcr person as age;! cus(odian. nominee, signatory. investment advisor, or intennediary, ianor treated as holding the account lbr purposes ofthis Agrecrnent, and such other person is trealed as holding the account. For purposes of thc immediately preceding sentence, the term 'Financial Institltion', does not include a Financial lnstitution organiz€d or incoryomted in a U.S. Territory. lr the case ofa Cash Value lnsurance Contract or an Annuity Contract, the Account Holder is any person entitlcd to access the Cash ValLre or change the beneficiary of the conlmcl. ll'no person can access the Cash Value or change lhe beneflciaD,, tlre Account Holder is any person named as the owner in the contract and any person with a vested entillement to payment under the lerms of the contracl. Upon the maturity ofa Cash Value lnsurance Conlract or an Annuity Conkacl, each person cntitled to receive a paynlenl under the contract is treated as an Account Holder. The ierm (U.S. Pc6on" means a U.S. citizen or resident individual. a pannership or corporalion organized in the Uniled States or under the laws of lhe United Srates or any Slare thercof. a rrust if (i) a courr lvithin the tjnired Shtes would have aurhority under applicable law lo rcnder ordurs or judgmenls conceming sobstanlialty ell issues regarding adnrinistralion ol lhc trust. ani (ii) one or more U.S. persons have the authorily to contrcl all substantial decisions of the trusr, o; sn eslale of a decedent rhat is a citizL.n or resident ofthe United Slates. This subparag.aph l(aa) shall be interprered in accordance with the U.S. Internal RevenLte Code. bb) The te n l'S0ccified U.S. Pcrsor" means a U.S. Person. other than; (i) a colporation lhe stock of rvhich is regularly traded on one or lltore established securities markels; (ii) any corporalion that is a nrernber ofthe sane expanded afllliated group, as defined in section I47l(eX2) oflhe U.S. Internal Revenue Code, as a corporation described in clause (i); (iii) lhe United States or any wholly owned agency or inslrumearality lhereoq (iv) any Stare of the Unired States, ary U.S. Territory, any political sobdiyision ofany lIthe ioregoing. or anl. \!,holly owned agency or instrumenlality of any one or more cl lhe tbrcgoing; (v) any organization exempt liom raxation under sr.tion j0t(.) ot' the LJ.S. lntcrnal Revenue Code or !n individual reti,ement plan as defined in section 7701(aX37) of the U.S. lnternal Revenue Code: (vi) ary bank as defined in s€ction 5EI ofthe U.S. lnlernal Rcvcnue Code; (vii) any realeslare inveslmenl trust as defined in sectiolr 856 oflhe U.S. lnternal Revenue Code: (viii) any regulated investment company as defined io secticil 851 oilhe U.S. lnlemal Revenue Code or any entitt regislered with the U.S. Securities and Exchange Commission underlhe lnvestment Company Acr of t940 (t5 L.S.C. 80a-64); (ix) any cornmon kusi firnd as defincd in secrion j84(a) of lhc U.S. lnrernal Revenue Code; (x) any trust that is exempl lrod tax under scction 664(c) of the U.S, lntelnal lieveirue Code or that is described io secl;on 4947(aXl) ofrhe U.S. lntern.l Revenue Codei (xi) a dcater in securities, commodities, or derivative financial instrumenls (including notional principal contracls, futures, forwards, and options) that is registered as such under ihe la\vs of the Unired States or any Srnte; (xii) a broker as deflned in secrion 6045(c) of the U.S. lnternal Revenue Code; o. (xiii) any tax-exempr trust under a plon that is desoibed in section 40J(b) or section 457(g) of rhe U.S. lnlcrnal Rcvenle Code. ＞ ｃ ｃ Thc term "Entity" nreans a legal pcrson or a legal arrangemenl such as a tr st. ０ The term "Noo-U.S. Entify" means an Entity that is nol a U.S. pcrson. ０ The term "U.S. Source Witftholdsble Paymert', means any paynent of irrtcrest (including any original issue discount), dividcnds. renrs, salaries, wages. premiums, annuities, compensationi remuneralions, ernoluments, and cther fixcd or determinablc annual or periodical gains, prolits, and income, if such payment is from sources within the Unitgd States. Notwithshnding the tbregoing, a U.S. Source Withholdable paymenr does not include any paymenl thal is not trcared as a withholdable payment in relevant U.S. Treasury Regrlarions. FID An Entity is a (Related Enlity" ofanother Entiry ifeither Entity.onrrols rhe other Entily, or the two Eniities are Lrndcr common control. For this Furpose control includes direct or indirect ownership of nlors than 50 percent oflhe vote or valrc in an Entity. Norwirhstanding ihe lbregoing. Ceorgia may lreat an Enlity as not a Rclatcd Enlity ofanolher Entity if lhe two Entities are not nrernbers of the same erpanded alliliated group as defined in seclion l47l(e)(2) ofth€ U.S. lntemal Revenue Code. ｇ Ｓ 'I he temr "U.S. TIN" mears a U.S. fadcral taxpayer :denrilying nunrber ｌ ｌ ｈ The tenn 'tcoltrolling Persons" nleans the natuml persons who exercise conlrol overan Entily. In the csse oia lrusl s(ch term rneans the selllor, the lrustees, the protector (if any). the beneficiaries or class of b(nellciaries. and any other natural pcrson excrcising ultimate effeclive control over lhe lrust, and in the cas€ ofa legal arrangement other than a trust, such term means peFons in equivalent or similar positions. The lenn -Controlling persons" shall be interpreted in a manner consislent with the Financial Acrion Task Force Recommendations. 2. Any term nol othenvise defined ln this Agreement shall. unless lhe context othe^!isc requires or lhe Coorpetent A(thorities agree lo a comnron nreaning (as pe nitted by donreslrc law), have the nreaning thar ir has at lhat time under the law e1 1h3 pun, appl)ing this Agreement, any nleaning under the applicable tax laws of tha! pal.ty prevailing ovcr a nreaning given to the tenn under other laws ol that Pa y. Article 2 Obligations to Oblai|l,rnd Exchangc Information rvith Respcct to U.S, Rcportnble Accounls l. Subject to the provisions oi Articlc 3 ofthis Agreement, Georgia shall obtair the intbnnation specified in paraglaph 2 of rhis Article with .espect to all U.S. Repomble Accounts and sholl annually exchange this infonnarion wilh the United States on an automatic basis. 2. The infornr0tion to bc obrained and.xch.nged with respert to each U.S. Reportable Account ofeach Reponing Ceorgian Financial lnsriiurion is: a) lhe name, addrcss, and U.S. TIN of each Specil'ied U.S. Persol thtlt is rn Accounl Holder oI such account and, in the cas€ of a Non,U.S. Entity thar. afier applicstion of the due diligencc procedurcs set forth in Annex l. is identified ss having one or more Controlling Persons thar is a Specifled U.S. Person, the name, address, and U.S. TIN (ifany) ofsuch entity and each such Specified U.S. Person; b) lhe account number (or functional cquivalent in the absence of an account nurbeD; c) the name and identifying number of the Reporting Georgian Financial lnstirution: d) e) the accounl balance or value (including. in the case ofa Cash value Insurance Contract or Annuily Conlract, the Cash Value or surrender !oiue) as ol-the end of the relevant calendar year or olher appropriale reponing period or if lhe account was closed dtlring such yeat immediatsly betbrc clcsurei in lhe case ofany Custodial Account: (l) (2\ the total gross amonnt olintercst, the lotal gross amount ofdi!idends, and the total gross aDrount of other inconre generated with respect to lhe ass€ts held in the account in each case paid or credited to the account (or with respect to the acrount) during the calendar year or other appropriate reponing period; and rhe total gross proceeds from the sale or redenption ofproperty paid or credited to the accouflt dudng the calendar year cr olher appropriate reponing period l*ith resFeci to which rhe Ileporting Ceorgirn Financial lnstilution acted as a custodian, broker, nominee. or otherwise as an agent for the Account Holder; f) in thc case ofany Dcpository Account, the total gross amount oi intercst paid or credited to lhe account durins the calsndar year or other apprcprial( rcponing period; and g) in the case ofany account nol described in subpamgraph 2(e) or 2(t) ofthis Anicle, the total gross amount paid or credited to the Account Holder with respecl lo the accounr during the calendar year or othcr 6ppropriatc reponing perid lvith rcspect to rvhich the Reponing Georgian Financial lnstitution is the obligor or debror, including the agg;gate imounr of any redernption paymenls made to the Account Ho:der during the calendar year or other appropriatc reponing period. Article 3 Tinte aId Mtnoer oI Exchange oflnformtltior l. purposes oflhe e\change obligation in Article 2 of rhis Ag.eement, the anount , For ano cnaractelzatlon ol payrhents made with respect (o a u.s. Rcport;ble Account may be deiermined in accordancc with the principles ofthe tat laws olCeo;gia. , For purposes of the exchange obligation in Art;cle 2 of lhis Agreenrent, rhe ?intbrmation exchanged shall idenrify lhe currency in which each releva;t arnount is denonrinated. 3. With..especr lo paragmph 2 of Article 2 of rhis Agrcemenr, intbrmalion is oblained and cxohanged rvilh respect to 2014 and all subsequeint years, ericept that: a) to be the infornration to be obtained and exchanged with respect lo 2014 is only lhe inlbrNalion describ€d in subparagraphs 2(a) lhrough i(d) of Anicle 2 of this Agreemenl: b) tlle inlbrmation ro be obtained and exchanged with respecl to 2Ol5 is rhc intbrmation described in subparagraphs 2(a)ihrough 2(gi or-Article 2 of this Agreemenl, except for gross proceeds described in subparagraph 2(e)(2) ol Aflicle 2 ofthis Agreenrent; and c) the intbnnation to be obtained snd ej(changed with respect to 2016 and subsequenl years is the information described in subparagiaphs 2(a) through 2(g) ofAnicle 2 ofrhis Agreemenr; 4. Notlvilhstanding paragraph 3 ollhis,\fli.le, wirh respect to each U.S. Reporlabte Accounr maintained by a Reporting Ceorgian Financial Instilution as ofJune -0. 2dt4, and subject to paragraph 2 of Article 6 ofthis Agreemgnt, Ceorgia is not required ro oblain and include in the exchanged information the U.S. TIN ofany reilvant perso[ ifsuch U.S. TIN is nol,in rhe. records o[the Reporting Georgian Financial insritution. ln such a case. Ceor8ia shall obrain and hcludr in the exchanged infornlation the d6te ofbinh oftlte relevanl person, ifthe Reporting Georgian Financial Institution has such date ofbinh in it3 records 5. Subject ro pamgraphs J and 4 ofthis Arlicle, the infomrarion dcscribed in Arricle 2 of this Agreenrenl shall be exchanged rvithin nine monlhs after the end of lhe calendar vear to which the infontiation relares. 6. 'the Cornpetent Anrhorities of Ceorgia and rhe United States shall erter inro an agreemert or alrangemenl ulder the mulual agroemenl procednre provided lbr in Article g of this Agreemenl. which shalll a) eslablish the procedures for the automatic e\chang€ obligations described in Anicle 2 ofthis Agrcenrenti b) prescribe rules and procedurcs as mly be necessary io implenlenl Anicle 5 of this Agreemenl; and c) establish as necessary procedures for the exchange oflhe information repofed under subparagraph l(b) ofArricle 4 ofthis Agreemenl. 7. All intbrmarion e\changed shall be subiect to the confidentialily and orher protecrions provided for in Article 9 of this Agreemc[t. including rhe provisions limiling the use ol the information exchanged. Article 4 Applicnrioo ofFATCA to GeorSior Finaociol Inslirurions l. Trert[renl of Rcoortinq Georeinr Fi|lancifil Institutions. Each Reponing Ceorgian Financial lnstitr.ltion shall be rreated as complying wirh, and nol subject ro withholding under, section I47l ofthe U,S. lnrernal Revenue Code ifCeorgia complies rvith its obligations under Articl€s 2 and of this Agreement with r:spect lo such Reporting Georgian Financial lnstitution, and lhe Reporling Ceorgian Financial Institutionl I a) identifies U.S. Reporlable Accounts and rcports annually lo rhe Ceorgian Competent Authority the infbrlna(ion required lo be reporled in paragmph 2 0f Article 2 of this Agreement in the time and manne[ described in Artiale i of this Agreeuenl; t) lbr each of 2015 and 2016, rcports annually tc the Ceo.gian Conrpetent Authority the name ofeach Nonplrticipating Financial lnsrirurion to u,hich ir has made payrnents and the aggregate amount ofsuch payments; c) complies with the applicable registra(ion requiremeDts on the IRS FATCA registration website; d) to the extent th.t a Reponing Ceorgian Financial lnstitLrtion is (i) acring as n qualified internlediary (for purposes of section l44l of rhe U.S. lnrenral Revenue Code) that has elected to assume priDary withholdilg respolsibilily under chapter 3 ofsubritle A olthe U.S. lnterrial Rev€nue Code, (ii) a lbreign partnership lh.l has elected to act as a withholding foreign parrnership (1br plrposes ofboth sertions l44l and l47l ofthe U.S. lnternal Revenuc Code). or (iii) a foreign trust that has elected ro act as a wilhholdinE foreign trust (for purposcs ofbolh sections I44l and l47l ofthe U.S. lntcmnl Revcnue Code). withholds l0 percenl of any U.S. Source [/ithholdable I]aynrent 1() aoy Nonparricipating Financial lnstitution: and e) in the case of a Repofling Ggorgian Financial lnstitution thal is nor described in subparagraph l(d) of this Article and rhat maLes a paymenr o1'. or acts as an intennediary wilh respect to, a U.S. Source Withholdablc Payment lo any Nonparlicipirling Financial lnstitution, lhe Reporling Ceoryian Financial lnstiltrtion provides to any imrrediate payor of such U.S. Source wilhhcldable 10 Paymenl the infonnation rcquired for rvilhholding and reponing to occur wilh respec( to such payment, Notwithstandiflg lhe foregoing, a Reporting Ceorgian Financial lnslitution with respecr lo which the conditions of this paragraph I arc not saiisfied shall not be subject to wirhliolding under section l47l of the U.S. Intemal Revenue Code unless such Reporting Ceorgran Financial lnstitulion i5 treated by lhe IRS as a Nonparticipating Financial lnstitutiin pLrrsuanr to sulrparagraph l(b) ofArticle 5 ofrhis Agrcemenr. 2. Srspclsion 9f Rnles llelalinE to Reqlcitrana Accornts. The Unired Sbres shall not requrre a l(eporliIg Ceorgitn Financial lnstitution to wilhhold ta\ under seclion l47l or 1472 oilhe U.S. lnternal Revenue Codc with rcspect to an account held by a recalcitrar account holder (as defined in section l47l(d)(6) of lIrc U.S. Internal Revenue Code), or to close such accouflt, if the U.S. Compeient Aulhority receives the inforrnation set ionh in pamgraph 2 of Article 2 of this Agreement, subject to the provisions of Anicle of this Agreement, with respect to such account, j 3. Specilic Trcattneot of Gcorqixn Retircnlcflt plans, The Uniled States shall lrear as deenred-cofipliant FFIs or et€mpt beneficial ownels. as appropriate, for purposes olsections l47l and 1472 of tlle U.S. lnternal Rcvenue Code, Ceorgian rerirerneni pians described in Anne\ For rhis purpose, a Georgiao retirement plan includes rn Eniiry e$iblished or located in, and regulated by, Ceorgia, or a predetennined contractual or legal arangenlcnt, operared to provide pension or retiretnent b€nefits or earn income for providing such -benefits under lhe laws of Ceorgia and regulated wilh respect to conrributions.- distribu(ions. ll. reporting, sponsoEhip, and ta\aiion. 4. Treatntent oI Olher Dcemcd-Complil|pt FFJs an(l li]rcl|tnt - [(lcn.!ili(:ttio||_.tn(l Bencficirt orvncrs. The United States shall rreat erch Non-Rep,orting-iifiian Fin-ancial lnslitulion as a decnted-compliant FFI or as an exempt beneficial orvnir. as afpropriate, ibr puryoses oIsec(ion l47t ofthe U.S. lnternal Ilevenue Code. 5 Spqcirl. Blllcs Reqardinq Relntcd Entities nod Brnnchcs Tlnl Are Nonprriicinntile Finnncial Irstitrrtiors. lf a Ceorgian ninaniGt Gsrlrrrlon. tl.Iffirru,." meets ihe requirenrents described in paragraph I ofthis Articlc or ;s describcd in pnmgraph l or .l ol this Aflicle. has a Related Entity or brench that operates ii a _irlrisdiction rhat pievents soch Related Entity or branch from fulfilling :he requiremenr! of a panicipaling t-Fl or deerned-compliani FFI for purposes ofsection l47l ot'the U.S. lnrernal Iievenrie Coie or has a Relaled Enlit),or branch dlat is treated as a Nonpartlcipating Financial trrsril0tion solely due to the e\pirarion of the transilional r!le for linrited l'Fls and limitcd branches under rclevanr U.S. Ireasury Regulations, such Cecrgian Financial lnst;lution shall continue ro be in co,npliance with tlte tenns of this Agreement and shall continue to be treated as a deemedcornpliant FFI or exernpt beneficial owner, as appropriate. for purposes ofsection l47l ofthe U.S. lnternal Revenue Code, provided that: a) ihe Ceorgian Financicl Instilution treats each such Relaled EDthy o[ branch as n seprmte NonparticipatiDg Financial tnstitution for purposes ol all the reporting and withholding requirenrents of lhis Agreeinent and each s$ch Related Entity or bEnch identifies its€lf to withholding agenrs as c Nonpa11icipating Financiat lnstitution; lt b) each such Relaled Entity or branch iCenlifies its U.S. accounts and reporls the information with respccl to those accounts as required under section I47l of the U-S. lnternal ReveDue Code ro tilc r.,\tcnt permitted under the relevant laws penaining to the Relaled Entity or branclr; and c) such Related Entity or branch does not specifically solicit U.S. accounts held by p€rsons that are not residert in the jurisdiction where such Related Entily or branch is l@ated or accounls held by Nonparlicipating Financial lnsritutions that are not eslablished in the jurisdiction where such Relared Entity or branch is located, and such Relaled Entity or branch is not used by the Ceorgian Financial lnstitution or any other Relaled Entity to circumvenl the obligations under this Agreement or under section l47t of lhe U.S. Internal Revenue Code, as appropriate. 6. Coordil:llio ofTiuing. Notwithstanding paragraphs 3 and 5 of Article I ot (his Agreernent; a) Ceorgia shall nor be obligated Io obtain and exchange iDfonnarion lvirh respect to a calendar year thal is prior to the calendar year with respect lo which similar informalion is required lo be reponed to rhe IRS by participating FFls pursuant to relevant U S. Treas!ry Regulalions; and b) Ceorgia sh6ll not be obligated !o begin exchanging ;nfoflnation prior to lhe dale by which participating FFls are reqlired to rcport similar infbnnnlion to the IRS under relevan! U.S. Treasur,v Regulations. 7. Coordi ntion of Deliritlons !vith lJ.S. Trexsrrrv ResulAtions. Nolrvithslanding Arlicle I ofthis Agreclnenl and the dellnrtions provided in the Annexes to this Agreem(nr, in implerncnting this Agreement, C€org;a may use. and may pernlit Ceorgian Financial lnstitutions to use, a definition in relevant U.S. Treasury Regulalions in lieu of a corresponding detinition in th;s Agreemcnl, prcvided thal such applicolion would nol frustmte the purposes ofthis Agreement. Arliclc 5 Collnborrlio on Conrpliance a0d Enforcem.,Il l. Gcn€ral Inouiries. Subjecl to any furlher leflns set forth in i competenl authority agreemenl concluded pursuant ro paragraph 6 of Anicle 3 of this Agreernenl- llte U.S. Compclenl A!thoriry may mdke follow-up requests to the Ceorgian Competent Authorily. purauant to whi.h the Georgian Competenl Aurhoriry shall obtain lnrl prcvid: additional information wilh respect to a U.S. l{eponable Accounl, including lhe account stalernenls prepared in lhe ordinary course of a Reporting Ceorgian Financial Instilulioo's business thar surnmarize the aclivity (including wirhdrarlals, lransfurs. and closures) ofthe U.S. Reporrable 2. Miror snd A(lnririslr.aive Errors. The U.S. Competent Authoriry shall notil,v the Ceorgian Competent Authority when lhe tJ.S. Competent Au(hority has reason to believe that adNinistmtive efiors or other minor errors may have led to incorrect or inconplete information reporting or resrlted in oiher infrineenxenls of this Agreentent. The Ceorgian Corrpctent Authority shall apply its domestic la\r (including apFlicable penallies) 10 l2 obtain correcled and/or complete infonnation or to resolve other infringeNents of this Agreement. 3. Sis[ificnntNon-CotnplitIcc. a) b) The U.S. Comperent Aurhority shalt nolify lhe Ceorgian Competent Aulhoriry when the U.S. Conrpetent Audtority has detcnnined lhat there is signitlcanl non-conrpliance with the obligalions under lhis Agreelnent with respect to a Rcponing Ceorgian Financial lnstitution. The Ceorgian Competent Anthorir) shall apply its domesiic lalv (inchrding applicable penalries) to address lhe signiflcant non-conlpliance described in the notic€. lfsuch enforcement actions do not resolve the non-compliance within a period of l8 months after notification ofsignilicant non-co pliance is firsr provided by the tJ.S. Comperenl Authority, rhe United Srales shall trear lhe Repo(ing Ceorgian Financial lrstitr(ion as a Nonparticipating Financial lnslitrrion purslanr to this subparagraph 3(b). 4. Reli:rnce olt Tlird Partv Scrvicc Provklcrs. Georgia nray allow Reporting Ceorgian Financial lnstitutions to usc third pany service providers lo fulfill rhe obligations imposed on such Reporting Ceorgian Financial lnstikrtions by Ceor.gia, as conternplal€d in this Agree ent. but Ihese obliSations shall rcmnin the responsibility of the RcporrinE Ceorgian Financial lnstitutions. 5. Prcvcnlion of Avoidnnce. Ceorgia shall irnplement as necessary requirernents ro prevent Financial lnstitutions fronr adopting practiars intended to circrnlvenl the repo(illg required under this Agrcernent. Ariicle 6 Mutu:tl Cotr il cnt lo Continuc to Enhtnce lhe Effcctiveness of lnfornlxliol f,rchange and Transparency l. 'lrcntmcnt of Passthru Pavnre[ls and Cross Procecds. The Parties are conrrrritled to \\,ork together. along wilh Pa(ner J0risdic(ions, to develop a practical and elTective altemarive approach to achieve the policy obiectives of foreign passrhlu payment and gross proceeds wilhholdinB that mininrizes burden. 2. Documenhliol ofAccounts Mrintnincd ns ofJu e 30.2014, With respect to U.S. Reportable Accounts maintained by a Reporting Georgian Financial lnstitution as ofJ!ne 10. 2014, Ceorgia conrnrits to establish. by J.nuary l. 2017, for reportin,.l wilh respect (o 2017 and subsequent years, rules requiring Reporting Ccorgian Financial lnstilutions to obtilin the U.S. TIN ofeach Specified U.S. Person as required pursuant to subparagraph 2(a) ofArticle 2 ofthis Agreenlent. Articlc 7 Consislcncy in lIc Applic,rlior of FATCA to Pnrtner Jurisdicriors l. Ceorgia shall bc granted the benefit ofany lircre favorable tenns under Allicle 4 or Annex ! of this Agreement relating lo the application of FATCA to Ceorgian F;Ianciill lnstitutions cfforded to another Paflner Jurisdiction unde| a signed bilateral agreement 13 pursuanl lo which the other Panner Jurisdiction commits to undertake lhe same obligations as Ceorgia described in Articles 2 and 3 of this Agrecment, and subject to the sanre ierms and condirions as described therein and in Arricles 5,6, 7, I0 and I I ofthis Agreement. 2. The United Srales shall nolify Cerrgia ofan),such more favorable rerms, and such more t'avomblc tenns shall apply automatically under lhis Agreement as if such Ierms were specified in this Agreement and eflective as of the date of signing of the agreemenl incorporating the mole favomble tcnns, unless Ceorgia declines in rvriting the application lhereo,: Article 8 Mutunl Agrccmeltt l,rocedure l. Where difliculties or doubrs arise berween the panics regarding the implenrenrarion, application, or inlerpretation of this Agreement, the Competent Authorities shall endeavor to resolve the matler by mrtual agrcemenl. 2. The Competent Aurhorities may adopt and implement procedures ro thcilitate rhe ir)plementation of this AgreemeDt. I The Compelent Authorities may comln(nicate rvilh cach other dircctty for purposes of reaching a m0tual agrlement under this Article. Articlc 9 Coofidentirlity L The Ceorgian Competent Aulhority shall trcat any infcnnatiDn received fiom lhe United Slales pursuant to Articl€ 5 ofthis Agreement as confidential and shall onty disclose such intbnDation as nray be necessary lo carry out its obligations under this Agreement. Such infonnalion nray be disclosed in connection with coun proceedings related to the performance oflhe obligations ofCeorgia under this Agreement. lnformation prorided lo lhe U.S. Compelenr Authority pursuant Anicles 2 and j of lhis Agreement shall be treated as conUdential and may be disclosed only to persons or aLrthorities (including co rls and administrative bodies) of the Covernment ol rhe United Stales concenred with the assessment, collection, or adminislration of, th€ enlbrcemenl or proseculion in respect of, or the detenrination ofappeals in relation to, U.S. federal taxes, or ihe oversight ofsuch functions. Such persons or authorities shall use suuh information only lor such purposes. Such persons may disclose the infonnalion in publi. coun proceedings or in judicial decisions. The information may not bc disclosed to any other person. eority. luthority, or jurisdiction. Nolwithstand;ng rhe foregoing. where CeorSia provides prior. wri(ten consent, the infotulation may be used for purposes pennitted uoder the provisions ofa mutual legal assistancc treaty in forcc between the Pa(ies lhat allorvs for the exchange ofrax inlbrmation. 2. Article l0 Consultgtions tlld Amendmcnts L ln case any diliculties in the implementation ollhis Agreement:rise, eilher prrt) nray. independently of the nrutual agrcernent procedure described in paragraph I ()1 Aniclc 8 l.l of this Agreement, request consultations to develop appropriate measures lo ensure the t'ulfi llment of this Agrcement. 2.. .This Agreenlent may be amended by rvritten mulual agreement ofthe parties. ljnless olher\ise agreed upon, such an atnendment shall enter into force through the same procedu.es as set forth in paragraph I of Anicle l2 ofthis Agreement. Article ll Annexcs The Annexes lbrm an integral port ofthis Agrecment. Article l2 Tcrm ofAgreemcnt L This Agrecment shall enter into force on the date ofCeorgi6's written nctificalion lo the United States thal Gaorgia has clmpletcd its neccssary internal procedures for enky into force of this Agree[lent. 2. Either Party may lerminate rhis AgreeDrent by giving notice oftennination in writing lo the other Pany. Such lerminat;on shall become ellective on rhe first day ofthe month follorvrng the e\pir"tion ofa period of l2 months afrer the date ofthe notice ofterminarion. 3. Thc Parties shall, prior to December 3t,2016, consult in good fairh lo aDrend this Agreement as necessary lo reUect progress on the commitments set forth in Aflicle 6 of this Agreement. 4. lI this Agreemenl is tenninated, bolh Parties shall remain bound by the provisioDs of Article 9 ofthis Agreenrent with respect to any information obtained under lhis Agreement. In $it0ess wherro[ the undersigncd. being duly authorized therrlo by their resp€crive Covernnrents, havc signed this Agreemenl. Done ar It ./.5.1. i duplicare, in rhe Engtish language, rhis [l!, day ot [Ig+]. :O[!]. FOR THE COVERNMENT OF FOR THE GOVERNMENT OF THE υNll ED STATES OF AMERlCA: /.-zt z.

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ANNEXI DUE DILICENCE OBLICAT10NS FOR IDENTIFYINC AND REPORTINC ON O S REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN NONPARTICIPATINC FINANCIAL INSTITUTIONS i Ccncral A. Ceorgia shall rcquire that R.pcrtiig Oeoryian Financial htslitutions apoly lhe due diligence procedurcs aontained in ihis Annux I to identif'\ U.S. Reportable Accounts and accounts h.ld by Nonparticipating F'inancial ln$itlti.Jns. ts. Por purposes ofthc Agrcement, l. All dollar amourts are in U.S. dollars and shail bc read to include the eqrivaicnt in olhsr currenaies. 2. Excepl as olhenvisc provided herrin. the balance or value of an account shall be determined as of rhe last day of the cal,indar year or olher appropriate reporting period. J. Where a balance or \alue thrcihold is to be dctcfiriiid a9 ofJune i0. 20 i:l under this Annex i, tha relevat.l balancc or valuc shrll be ,leternrined as ofihat day or th€ last day cflhe rip!'ning period elclinS irrrrFgdialely bclbre Jure 30,2014, and whera a baiance or value thresho:d is ro be dete iinedas ot' lhe last day of a calendar year under this Annex I, the relevant balance or vahe shall be deteanined aJ of the last day of the cale[dar year o[ other appropriate reponing period. 4. Subject to suhpdragraph E(l) ofseclion ll oithii Annex I, an account shsll be trcated as a U.S. Reporlable Accoun( beginning as o[ the dare il rs kiel]t;fied as such pursuant 10 lhe due diligence procedures in th;s Anne\ I. i. Unless othenvise provideC, infornration ,rrth reupect 10 a U.S. Reportable Account shall be r.ported annually in the calen(ldr year tbllcwirg the :Jear lo which the informali('n relates. C. As an ahernativc to the procedures described i,l eacl tecti.rr o[lhis Annex l. Ceorgia rnay pcmrit Rcporting Ceorgian Finrnciel lnstituliori ro rely on lhe procedures described in relevaot U.S. Treasury Regulalions to cstzblish whetlter an account is a U.S. Repo4ablc Account or an accounr helo by a Norpanicipiling Financial lnstitution. (;sorgia may pumit RcDorting Ceorgian financial lnstituri('ns lo inake surh election sepirarely tbi each sectictt ofthis Anie\ I ei:her with respeat to all relevanl Financial Accounts or, seraEtel), with r€spacl to an),clearly identified group of such accounrs (such as by line of b(siness or lhe l.Jcalicn L.f where lhe account is nrAintaincd). II. Prcetistin2 lrdiridual .\ccornls. the tbllorving rules and prci(d!rcs apply ior purposes oi idenlilying U.S. Reportable rrc;ounts a,nong Pree\isting Accnunts held by individuals ("Preexisting lndividual Accounls"). A. . Unless the Repo[rng Gcorgian Financial lnstitution elects olherwise, either with respect lo all Preexisling lndividual Accounrs or, separat.ly, with respect lo an) clearly identified group ofsuch accounts, where the implementing rules in Ceorgia provide for such an election, the follorving Preexisting lndividual Accounts are not required to t€ reviewed, identified, or rcponed as U.S. Reportable Accounts: l. Subjecl to subpamgraph E(2) ol dris seclion, a Preexisting lndividual Account with a balonce or value that does not exceed $50,000 as ol'JLrne J0, 2014. 2. Subject lo slbparagraph E(2) ofthis section, a Preexisling lndividual Accounl lhat is a Cash Value lnsurance Contract or an Annuity Contrac! with a balancc or value of$250,000 or less as ofJune 30, 2014. 3. A Preexisiing Individual Accounl lhal is a Cash Value lnsuraDce Conlract or an Annuity Contract, provided the law or regulalions ol Ceorgia or the Uniled States efleclively prevenl the sale ofsuch a Cash Value Insurance the relevant' Contract or an Annuity Contracl to U.S. residents (e.&. Financial lnstitulion does nor have ihe required registratiol under U.S. law. and the law of Ceorgia requires rcporting or wilhholding wilh respecl lo il insumnce products held by residenls ofCeorgia). 4. A Deposilory Account \,virh a balance of$50,000 or less. B. ncvierr Procedures for Prcorislifls Individnnl Accounts wilh n Bxlance or vntre ns of June J0. 2014. thnt Ercerds 550.000 ($250.000 lbr x Cns[ lhlrc lnsurince Conlrnct or Antluih Contr0cl). Blll Does No( E\ceed S1.u00.000 ("f,orver vslue Accourlts"], l. Elcc(ronic Record SeIrrch. The Reporting Ceorgian Financial lnstitutiol must revie!v electronically searchablc dala mainlained b] lhc Reponing Ceorgian Financial lnstitution for any oflhe t'ollowioS U.S. irdicia: a) ldenlificati()n of the Account Holder as a U.S. ciilzen or resident; b) Unambiguous indicalion of! U.S. place ofbinh: c) Currenl U.S, mdiling or Esidence address (i[cluding a U.5. post olfice bor); d) Currcnt U.S. tel€phone numtrr; e) Standing instructions to transfer funds lo an acco'Jnt nlaintained in rhe United States; f) Currentiy efeclive po\ver of altorney or signatory aulhority grsnted ro a person with a U.S. addess; or g) An "inrare-ofl'or "hold mail" address rhar is rhe salc address the Reponing Ceorgian Financial lnstitution has on flle for the Account Holder. ln the case oia Prccxisting lndividual Account rhal as a Lower Value Account,0n..in-core-of'address cutside the tJnit€d Slates or "hold ntail" address shall not be treat€d as U.S. indicia. 2. Ifnone oflhe U.S. indicia lisrcd in subparagraph B(l) ofthis sedion are discovered in lhe eiectronic search, then no further action is required until th€r€ is a change ilr circumstances lhat results in one or more U.S. indicia being associated wirh the account. or the account becomes a High Value Accoun( described in paragraph D ofthis sectioo. 3. Ifany ofthe U.S. indicia listed in subparagraph B( l) ot this section are discovered in the electronic search, or if there is a change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Ceorgian Financial lnstitution nrusl treat the account as a U.S. Reportable Accounr unless ir elecrs to apply subparagraph B(4) ofthis secliof and one ofthe e\ceptions in such subparagraph applies with respect to that accounl. 4. Notwithstanding a ffnding of U.S. indicia under subp,:ragraph B( I) of this section, a Reporting Georgian Financial hstitoticn is not rcquired to Lreal an account as a U.S. Reportable Accourt if: a) Where the Accounl Holder infonnalion ulambiguously indicates a U.S. ploce of hirlh, the Reporting Georgian Financial lnstitution obtains, or has prcviously reviewed and maintains a record of: (l) A self-certification that the Account Holder is neither a U.S. citizcn nor a U.S. rcsident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); (2) A non.U.S. passporl or other gcvernnrent-issued identification evidencing rhc Account' Holdci's citizenship or nationalit),in a country olher than the United Stales; .rrxl (3) A copy o[the Account Holder's Certilicate o[ Lois ol' Nationality ofthe United States or a reasonable explanatiln ot (a) Tho reason the Accoont Hol,ler does nol have such a cenificate despile relinquishing U.S. citizenship: of (b) The reason the Accourr HoldEr did not oblain U.S. citizenship rr biflh. b) Where thc Acconnt Holder iniormation conlains a c,rf/?rt U..S. ntuiling or rcsifu ce addrcss,or ote or,rvrc U.S. telepho e orbers lhol ore E o,tb' telephonc nunbe$ asso.i ed wilh lhe accounl, lhe Reporting Ceorgian Financial lnstitution obtains, or has previously reviewed and maintains a record ofi (l) A self-cenificarion rhar rhe Accounr Holder is neirher a U.S. citizen nor a U.S. resident lor tax purposes (which rnay be on an IRS Form W-8 or other similar agreed form)i arrl (2) Documenrary evidence, as defioed in paragraph D ol section VI of this Annex I, establishing the eccount llolder,s . non-U.S. status. c) Where lhe Account Holder inlbrmation contains ,kadhry itrslruclions to lrunslet lun(l! to at, iccount ntd lohrcat in the Uhitcit S/areJ, the Reporting Georgian Financial Institr.rlion obtains, or has previously rcvieNed and maintains a record ol (l) A selfrenification lhat the Account Holder is n.ither a U.S. citizen nor a U.S. resident for tax purposes (rvhich may be on an IRS Fonn W-8 or olher sinrilar agreed fbrm): ,rrr.l (2) Documentary evidence. os defined in paraSraph D of section Vl of this Annex I, establishing lhe Accou;r Holder.s non-u.s. stalrls. d) Where the Account Holder infornration contains fl ctrrrcarly ele_cliee powcr of o ome! or signulory auth.rrit! gt ,ttcl k, .t lerso;t teilh a U,S. td rcss, hos un ,,in-cnrc-of, tthlrcss or .,hohl t, til" ollrcss thul is lhe sole othlress ile, irtel Iot lhc Accounl Hohler, or hus o,ne or nore U.S. telepho e nmfiers (i! a o -lJ.S. ttllepho c unfier is oka 6soci0ted wilh the occon, ), the Repolling Ce;rgian Financial lnstitution oblains, or has prcviously revierved anJ ntaintiins a record ot (l) A self-cenification thal lhe Accouot Holdcr is neither a U.S. cirizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); .r/ (2) Doc[mentary eyidence, as defined in paragraph D ol section Vl of this Anne\ l, establishing the Account tjolder's non-U.S. status. c. Th:rt Are [,owcr Vilrc Acconnr. L div;dnrl -r\ccoun Review of Prce\isting lndividual Accounts that are Lower value Acccunts for U.S. indicia must be cornpleted by Jun€ j0. 2016. 2. _ lf lherc is a change of ciroumstances with respeci to a prceristing lldividual Account that is a Lower Value Account rhat rcsults in one or rnor.i U.S. indicia described in subparagraph B(l) of this section L€ing associated lvith the account, then lhe Reporting Oeorgian Financial lnstitution nrUst treat the account as a U.S. Reponable Account unless subparagraph B(4) ol.this section applies. 3. Except for Deposilory Accounts described in subparagraph A(4) ofthis section, any Preexisling lndividuat Account that has been idinrified as a U.S. Reporlable Account under this section shall be treated as a U.S. Reportable Accounl in all subsequent yearc, unless the Account Holder ceases 10 be a Specified U.S. Person. D linhancc(l Rcvic\! [,rocedurts lbr I,r.jc\isling In(lividuxl Accounts \\'irh:r l. Electronic Record Scarch. Thc Reponing Ceorgian l-inancial lnstitution must rcview electronicatly searchable data maintained b_v thc Repo(ing Ceorgia Financial lnsritLrrion for 3ny ol the U.S. indicir desiriLred in subparagraph B(l) oflhis s€ction. 2. PADer Record Smrch. If the Reporting Ceorgian Financial lnstitution'srleckonically searchable dalabases include fields ior, and captLrre all ofthe information described in. subparagraph D(l) oflhis seclion. rhen no funher paper record search is required. If the eleclronic databases do nol cdpture all ofthis iniormation, (hen with respect to a High Value Accounl. the Repofiing Georgian Financial lnstitution must also review tlte current customer masler file and. to lhe el.,tent not contained in lhc currcltl customer fiaster file, the following documenls associaled with the account and oblained by the Reporting Ceorgian Financisl lnstitution rvithin the lasr llve years tbr any ofdle U.S. indicia describ€d in srbparagraph B( l) ofrhi5 seclion: a) The most recent documentary evidence collected wilh respect lo the accounl; b) The lnost recenl account openin! conlract or documentilion; c) The most recenl documentaricn obrained by thc Reponing Oeorgian Financial Inslitution p[rsuant to AML/KYC procedures oi for other regulatory purposes: d) Any po\ver ofo orney or signaturc authority foflns cun.eoll), in efi-ect: and e) 3. Any standing instructions to transfer firnds currently in enact. Exccption Wftere DntabAses Confain Sufficient Inforrrntion. A Reporting Ceorgian Financial Inslitution is nor required to perloin rhe taper rccord search described in subpamgraph D(2) of this secrjon ia the Reporting Ceorgian Financial lnstitulion s electronically searchable information includes the follo\Ying: a) The Account Holder's nalionality or residence status; b) The Account Holdefs residencc address and mailing address currently on file with the Reporting C€orgian Financial lnstitution; c) The Account Holder's telephone number(s) currently on file, if any, ivith lhe Reponing Ceor8ian Fin.ncial Institution; d) Whether there are standing instructions to transttr funds in the accounl lo another accounl (iocluding an account at anolher bmnch ol the Reporting Oeorgian F'inancial lnstitution or alother Financial Institution); e) Whether there is a currenl "i[-care-of' address or "hold mail" address for lheAccount Holder: fln.l f) Whelhcr there is any po$,er of attorney or signatory authority tbr the accotnt. 4. Relationshin Mnnaper llouirv forActual Knorvle(lle. ln addition to lhe electronic and paper record searches descrlbed above, the Reporling Gcorgian Financial lnslitution must treai as a U.S. Reporlable Acc(runl any High Value Account assigned to a relationship rf;ana8er (includinS any Financial Accounts aggrcgaied with such High valuc Account) if rhe relalionship manager has aclual knowledge that the Account Holder is a Specified U.S. Person. 5. Effect o, Findins U.S. lndicit, a) lfnone ofthe U.S. indicia listed in subpamBraph B(l) ol'rhis seclion are discovered in the enhanced revi€w ot'HiBh Value Accolfils described above, and the account is not identilied as held by a Specified U.S. Person in subparagraph D(4) of this secrion, rhen no funher action is required until there is a change in circunrstanceJ lhal results in one or more U.S. indicia being assoc iatcd ',r ilh the accounl. b) If any ofthe U.S. indicia listed in subparagraph B(l) ollhis seclion .re discovered in lhe enhanced review of High Value Accounls described above, or if there is a subsequent change in circumstances that results in one or more U.S. indicia being associated with lhe accounl, then the Reporting Ceorgian Financial Institution musl treat lhe accounl as a U.S. Reporkble Account uniess it eiecls to apply subparagraph B(4) of this section and one of the e)iceptions in such s bparagraph applies with respect to that account. c) Except for Depcsitory Acconnts described i0 subparaSraplr A(4) ol lhis section, any Preexisting l,ldividual Acco!nl rhat hrs been identitled as a U.S. Reponable Accounl under this se.tion shall be treated as a U.S. Reportable Account in all subsequent years, unless lhe Account Holder c€ases lo be a Specilied U.S. Person. E. Additio[nl Procedures Applicahlc to Hioh Vhlue Account\. L lfa Preexisting lndividual Accounl is a High Value Account as ofJune 10, 2014, rhe Reporting Ceorgian Finsncial lnsrirution musl complere rhe enhanced review procedures described in paragraph D of this seciion rvith respect lo such account by June 30, 2015. lfbased on this review such account is identilied as a U,S. Reportable Account on or before Decernber 31, 2014. the Reporting Oeorgian Finalcial lnstit[tion must report the required information about such account with respect tc 2OI4 in the firsl reporr on the account and on an annual basis lhereafter tn the case ofan account identificd as a U.S. Reportable Account after Decenrber 31,2014 and on or before JUne 30, 2015, the Reponing Ceorgian Financial lnsril!(ion is nol required ro report information about such accounl \vith respecr to 2014, bui must report illfornalion about thc account on an aniual basis thcrealier 2. If a Preexisting Individual Account is not a Hith Value Accounr as oi June 30, 2014, but becomes a High Vakre Account as ofthe lasr day of20l5 or any subsequent calendar year, the Reporting Ceorgian Financial lnslilulion Drust complete the enhanced revierv procedures described in paragraph D of lhis section with respect to srlch account withit) six months after the lasl day of lhe caletdar year irr wh;ch the accoult becomes a High Value Account. lf based on this review such account is idenlified as a il.S. Ileportable Account. lhe Reporting Georgian Financial Instilulion musl reporl lhe rcqrircd infonnation about such account with respect to th€ year in which it is identified as a U.S. Reportable Account and subsequent ).ears on an annlnl basis, unless theAccount Holder ceas€s to be a Specified U.S. percon. J. Once a Repo(ing Georgian Firrancial lnstitution applies the enhanced review procedures described in paragraph D of rhis section to a High Valle Account, the Reporting Ceorgian Firancial Institution is nct required to reapply such procedures, other than the relationship manager. inquiry described in subparagraph D(4) of this section, lo the same High Valuc Account an any subsequent year 4. lf lhere is a change of circumstances with respecr re I Hislt Vilue Account that results in one or nrore U.S. indicia described in sLtbparagraph B(l) ol rhis section being associated \\ith the account, Iher the Reponing Ceorgian Financial lnstitution must treat the account as a U.S. Reporlable Account unless ir elecls !o apply subparagraph B(4) ol lhis section and one of the exceptions in srlch subparagraph applies wirh resp.ct to il,at accounr. 5. A Reporting Ceorgian Financial lnstitution must implernent procednres to ensure lhal a rclationship manager identifies any change in circurnstances of an accourt. For exarnple. if a relationship managcr is notitled ,hat lhc Accc,rnt Holder has a new rnailing address in the UnileC Stales. rhe lleporliog Ceorgiun Finlncial lnstitution is required to treai lhe nelv address 0s a change in oircu[slances and, if it elecls t. apply subparagraph B(4) i)f lhis section. is required to oblain the appropriaE docurnentalion fiom the Account Holder. F. Prceiislins Individllol Accouots That Hovc Been Docllmented for Certtin Otler Purnoses. A Reporling Ceorgian Financial Institntion that has previously obrained documentation from an Account Holder to establish the Account Holder's status as neither a U.S. citizen nor a U.S. residenl in order to heet its obligalions under a qualified intermedlary, rvilhholding foreign partnership, or rvithholding foreign trust agreement wilh lhe tRS, or to fulfill ils obligations under chapter 6l of lltle 26 ofthe United Slalcs Code, is no( requircd to perlorm rhe procedLrres described in subparagmph B(l) of this secrion wilh respecl to Lower Value Accounts or subparagraphs D(l) rhrough D(3) ofthis section with respect to High Vahrc Accounls. lll. Ncrv lrdividunl Arcounts. The following rules and procedures apply tbr purposes of identilying U.S. Reportable Accounts among Financial Acco(nrs held by individuals and opened on orafter July 1,2014 ("New lndividualAccounrJ'). A. Acco$rts No( Reonir€d to Be Revicrye{|. klentified. or Reportcd, Unless the Reporling Ceorgian Financial lnstitutio| elecB olherwlse, either rvilh respect lo all New lndividualAccounts or, separalely, with respect to any clearly identitied group ol such accounts. where lh€ implementing rules in Ceorgia provide lbr such an election, the following Nerv Individual Accounts are not required to be reviewed, identified. or reported as U.S. Rcportable Accoun!s: l. A Depository Account unless the account balance e\ceeds 550,000 al lhe end ofany calendar year or other appropriate reporting period. 2. A Cash Value Insurance Contract unless the Cash v'alue e\ceeds $50,000 at lhe end ofany calendar year or other xppropriare repor(ing period. B. Olher Nerv Indivkl[nl Accoupis. With respect to New lndividual Accounls not described in paragraph A ofthis section, upon account opening (or within 90 days aRer the tnd of the calendar ),ear in which lhe account ceases to 5e described in paragraph A ofthis section), the Reporting Ccorgian Financial Institution must obtain a sell-certilication, which may be part of the accounl opening documentalion. thal allows the Reporting Ceorgian Financial Institution lo derernrine whether the Account Holder is resident in the United States for tax purposes (for this purpose. a [.].S. citizen is co[sidered lo be rcsidenl in the United States tbr lax plrrposes, even il the Accoult Holder is also a ta\ resident of another jurisdictron) and confian lhe reasonableness of such s€lf-certitication based on lhe infornation obtained by the Reportilg Georgian Financial lnstilution in conflection wilh the opening of the account, including any documentatio[ collected pursuanl to AML/KYC Procedures. l. If lhe self-ce(ification establishes that the Accoun! Holdcr is resident in the Unired States for tax purposes. thc Reporting Ceorgian Financi:rl lnstitution must treat the account as a U.S. Reportable Ac.ount and obtrin a self-certillcation that includes lhe Account Holder's U.S. TIN (which rnay be an IRS Form W-9 or olher similar agreed fornr). 2. lfthere is a change of circumstances with respect to a Nelv Individual Accounl lhal causes lhe Reporting Ceorgian Finarrcial lnslilution to kno.\: or have reason to know. that the original self{enificarion is incoflecl or unrcliable, dre Reponing Ceo,gian Financial lnslin(ion cannot rely on thc original sell'-certificarion and mLrst oblain a valid sclkenillcation rhal eslablishes whether (he Accounr Holder is a U.S. cirizen or resident tbr l-r.S. tax purposes. lf the Rcpolling Oeorgian Financial lnstitution is unable to obtain a valid self-certitjcation, the Rcponing Ceorgian Financial lIstiru(ion must treat the account as a U.S. Repotuble Acaount. lV.. qJcgxkling E_ntitv ASSounh. The following rules and procedures . of idenrifying U.S. Reponable Accounts and acco-unts held by Nonpa.ticipai;ng iinanciat apply tbr purposes lnstitulionsamong Preexist ing Accounls held by Entkies (,.preeiisting Entity'Acco-unrs,). A Enti c.o,gioffi ficd or Re unless rhe Reponing respect ro all Pree\isting Entily Accounts o( separalely. with respect to an) clc,lrl) identitied group of such accounls, where the inrplemeniing rules in Georgii p.onlO'e for such an election. a Pree\isting Entily Account with an account balanie or vrh,e lhat does not e\ceed $250,000 as ofJune 30,2014. is nor required ro be revierved, identified, or reported as a U.S. Reportable Acaount unlil the ac;ount balance or value exceeds $1,000.000. B. Entiiv Accounts Subiect to Revielv. A preesisting Enlity Account that has .n account balance or valoc thar erceeds $250.000 u. of Jrni iO. 2014. aod a Preexisting Enlity Account rhar does nol exceed $2j0.000 as ofJune j0, 2014 but lhe accounl balance or value oiwhich excceds $1.000,000 as ofthe last dav of2oli or any subs€quent calendar year, rnust be re!ie$ed in accordnnce with lhe procedures ser forlh iI paragraph D ofthis secrion. c. Elritv Accourts wit ν/it,1 respect ro Pree)iisting Enlity Accounts describfd in parrrgraph B of this seciion, only accolnts tlut arc held by onc or rnore Entities that arc Specitied U.S. persons. or b1, Passive NFFES wilh one or more Controlling persons rvho are U.S. citizens or residents. shall be treated as U.S. Reportable Accounls. ln addition, acco(nls held bv Nonparticapating Financial lnstitutions shall be treated as accouots for lvhic'h aggregate payments as described in subparagraph l(b) ofAnicle 4 ofthe Agreemenl are reported to lhe Ceorgian Compelent Authority. D, Wtict Reportins ls Rcouiredm Vit h ‖,s ヽ paragraph.B of this section, the Reporting Oeorgian Financial lnstiiution rrrost apply lhe fbliowing review procedures to determine whelher lhe account is held bv one or more Specilled U.S. Persoos, by Psssivc NFFES wilh one or more Conrrolling Persons who are U.S. citizens o. residents, or by Nonparlicipating Financiai lnstitutions: L Dctcrntine Whclher the Fntity la a Srrccilied U.S. pcrson. a) Review inibnnation nlaintained ibr regulalory or cuslo[]er relationship purposes (including info.mation collccred purcuanl lo AML/KYC Procedores) ro determine whether the in,bflnalioll indicates that the Account Holder is a U.S. person. For ihis p0rpose, information indi.ating ihar the Account Holder is a U.S. person includes a U.S. place oi incorporation or orgonization, or a U.S. address. b) lflhe inforntation ilrdicates that the Accounr Holder is a U.S. Person, lhe Reporting Ceorgian Financiat lnstitLrlion musr treal the account as a U.S. Reponable Account unless it obtains a self-ce(ification fiom rhe Accounr Holder (which rnay be on an IRS Fonn W-8 or W-9, or a similar agreed form), or reasonably detennines based on information in ils possession or that is pllblicly available, that the Account Holder is not a Specifled U.S. person. 2. Detcrminc Whcthcr 0 Noo-U.S. Entitv Is A Fi0nncial Instit[tion. a) Revierv infoflnation olaintaioed for regulatory or cusloDrer relalionship purposes (including informarion collected pursuanr to AML/KYC Procedures) to dctermine whelher the intbonation indicates that the Account Holder is a Financial lnstiturion. b) If the irfonnittion indicares that the Account ljolder is a Financial Instilution, or rhe Repo(ing Ceorgian Financial lnstittlion verifies the Account Holder's Clobal lntermediary ldeniilicalion Nurnber on the published IRS FFI list, then lhe accounr is not a U.S. Reporlable Account. J. Delermine Whether n Fin&nci,tl lnstitution ls 0 NornxrticintliIs Financinl lnslitulion Pavmc ts to Which Are Sulrirct to Aesrcqflte Rcportinp Under Subprr.emn[ l(b) ofAriicle 4 oflhe Asreeme l. a) Subject to subpamgraph D(3Xb) olrhis section, a Reporling Oeorgian Financial lnslitulion llt3y deternline that the Account Holder is a Ceorgian Financial lnstrtution or other Partner Jnrisdiction Financial lnsritution if the Reporting Oeoryian Financial Instirurion reasooably determ;nes that the Account Holder has such stalus on the basis of the Account Holder's Global lntenrediary ldentification Number on the published IRS FFI list or other informetiofl thar is publicly available or in rhe possession of lhe Reporting CeorgiaI Financial lnslitution, as applicable. In such case. no l'unher review, ide[tification, or reporling is requiled with respecl to the account. b) It the Account Holder is a Ceorgian FinaDciai lnslilution or olher Parlner Jurisdiction Financial lnsrirotion tiealed by the IRS as a Nonparticipating Filancial InstitUtion, then rhe accoLin! is not a lJ.S. Reponable Account, but paylnents to lhc Account Holder musl bc reponed as contemplated in srbpamg.aph l(b) of Aaicle 4 ol tlte Agreement. c) lflhe Accounr Holder is not a Georgian Financial l[strtution or olher Partncr Jurisdiction Financial lnsti(ution, then ihe llepo ing Ceorgian Financial lnstitulion lnust treat the Account Holder as a Nonparticipating Financial lnstitulion payrrrenrs to rvhich are reportable undcr subpamgraph l(b) of Anicle 4 of rhc Agrcemenr, unless the Reporting Ceorgian Financial Institution: t0 (l) obtains a sclf-certification (which may be on an IRS Form w-8 or similar sgrced form) from the Account Holder that it is a certifi€d deemed-compliant FFI, or an exempt beneficial orvncr, as those terms are defined in relevant U.S. Treasury Regulations; o, (2) ln the case ofa participaling FFI or registered deenredcompliant FFl, verifies lhe Account Holder's Clobal lnrermediary ldenlification Number on the published IRS FFI list. 4. Determine whether nn Account lleld bv an NtrFE ls a U.S Reporlable Accounl. With respect to an Accounl Holder of a Preexisting Entity Account that is not identified as either a U.S. Person or a Financial lnstitution, thc Reporting Ceorgian Financial lnstilulion nrust idenlily (i) wheth.r the Account Holder has Controlling Persons, (ii) wheth€r the Acco!nt Holder is a P6ssive NFFE. and (iii) whether aly ofthe Controlling Persons of the Account Holder is a U.S. citizen or resident. ln making these determinations $e Reporting Oeorgian Financial lnslitution musl Ibllow the guidance in subpalagraphs D(4)(a) through D(4Xd) oflhis section in the order nrost appropriale under the circumstances. a) For purposes of delant)ining the Conlrollillg Persons of an Account Holder, a Reporting Georgian Financial lllstitution riay re,y on information collecled and maintained pursuanl to AML/KYC Procedures- b) For purposes of deterlDining whelher lhe Account Holder is a Passive NFFE. the Reporting Ceorgian Financial lnstitlrtron nrust oblain a self-ceniflcalion (which may bc on an IRS forn w-3 or w-9. or on a similar agreed fonn) from the Accounl Holder to establish ils stahs, unless it has intbrm.lion in ils possession cr that is publicly available, based on rvhich il can reasorably detennine that the Accounl Holder is an Aclive NFFE. c) For purposer of dotennining whether a Cintroll:ng l)erson ol a Passive NFFE is a U.S. citizen or i€sidcrl tbr la)i ptrrposcs. a Reporting Ceo8ian Financiai lnslilullcn rnr)'rely oni (l) lnfonnation collecled end nlainlained purslranl io AMUKYC Procedlres in the case of a PEeriislins Enlity Account held by one or more NFFES with an nooount balance or value that does not cxceed $1,000,000; or (2) A self-certificalicn (v,hich may be on an IRS Forrn w'8 or W-9, or on s similar agreed lbrm) from the A(icount llolder or such Conlrolling Perscn in the case of a l'reetislirrg Entily Account held by one or more NFFES rvith an account balance or valuc tLat e\c.eds $1.000.000. ll d) Ifany Conrrolling Person ofa passive NFFE is a U.S. citizen or residenl, lhe account shall be lreated as a U.S. Reportable E Account. Tii:li I. Review of preexisting Enlily Accounts with an account balaocc or value thal exceeds $2j0,000 ds ot June 30,2014 must be conrpleted b! June 30,20t6. 2. Review of Preexisting Entky Accounts Nith an account balance or value that does not exceed $250,000 as of June 10, 2014, but exceeds $1,000,000 as of Decenrber ll of 2Ol5 or any subseqrent yeal musr be complered within six monrhs atier the lasi day of lhe calindar year in rvhich the accounl balance or value erceeds $ 1,000,000 J. . lf therc is a change of circulnslanccs with respecl to a preexisling Entity Account that ca!6es the Reporliog Georgian Financial Inslitulion to kno\ or have reason lo kno\\,, thai lhe self-certificalion or other docufientation associated with an account is incorrect or Lrnreliable, the Reporting Ccoryian Financial lnstitrrtion must redetermine lhe slatus ol the account in accordance with the procedures set forth in pamgraph D of this section. V. Nerv Dnlirv Accounts, The following rules and procedures apply tbr purposes ol ideotifying U.S. Reporlable Accounls and aicounts treta Uy lonpaiiicipating Financial lnstitntions among Financial Accounts held by Eniities and openeC on or aiie. li,ly t,20t,t ("New EnlityAccounls"). or llcDor unless the Reponing respect to allNc\v Entity AccouDls (1r, separately, wilh respect lo any clearlv identiiieJ group of such accounq \lhere thr impiernenting rules in Ceorgia providc for such election. a clldit card account or a revolving credit facility rreit.-d rs a Ne* tntiry Account is not required to be reviewed. identified, or rcponed, provided rhat thi Reponing Georgian Finaflcial Institulion maintaining sirch account irnplemenrs policies and procedurcs to prevenl an account balance ovred to the Accourit Holder lhal exceeds $50,000. cffi B. ._ qtler Nclv En(iiv Accoltnls, With respect to New Entily Accounts not described in paraSraph A ofthis seclion, thr Reporting Oeorgian Financial lnstirution Drusl determiDe $,hether the Account Holder is: 1i1i Specified U.S. person; (ii) Ceorgian Financial Insritution or other partner Jurisdictio; Fioancial i lnstiturion; 1iiil a participati g FFl, a deerned-coHpliant FFl, or ar exempt beneficial owner, as those terms are detined in relevant U.S. Treasury Regulalions: or (iv) an Active NFFE or Passive NFFE. lo subparagraplr B(2) ol lhis secrion. a Reporrirg Ceorgiin L: .S.utljec! Financial lnstitution rnay dercnnine thal lhe Account Holder iian .qciiu" う ＾ NFFE, a Ceorgian Financial Institution, or orher partner Jurisdiction Financial lnstitution if the Reporting Ceorgian Financial Institution reasonably deternines lhat the Accounl Hoider lus such status on the basis ofthe Accounr Holder's Global lntennediary ldcntificalion Number or othcr infonnation that is publicly available or in the possession of rhe Repoaing Ceorgian Financial lnstiturion, as applicable. 2. ll the Accounl Holdcr is a Ceorgian Financial lnstit!(ion or olher Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial lnstitution, then the account is not a U.S. Repo(able Account, but paltnents to the Account Holder ust be reported as contemplated in subpa.agraph t(b) ofArlicle4 of the AgreeDrenr. 3. ln all other cases, a Reporting Georgian Financial Institution nrust obtain a self.certification from lhe Accounl Holder to establish the Account Holder's status. Based on the sclf-certification. the following rules rppl),: a) lftheAccount Holderisn Slecilie(t IJ.S. Pcffr,r. the Reporling Ceorgian Financial lnstitution musl treat the account as a U.S. Reportable Account. b) ll the Account Holder is /l 2osries NFI'E. the Reporting Georgian Financial Institution rnust identify thc Conlrolling pcrsons as determined under AML/KYC Procedurcs, and mrst deterntine whether any s$ch person is a LJ.S. citizen or resident on the basis ofa sellcertification from the Account Holder or such person. lf any such person is a U.S. citizen or resident. the Reporting Oeorgian Financial lnstilution must lreat the accouni as a U.S. Reponable Account. c) lf the Account Holder is: (i) a U.S. Petson that is nc,l a d) lf the Account Holdcr is a Nonparticipiltillg fininciai Specificd U.S. Person; (ii) subjecr ro subparagraph B(lXd) of rhis section, a Ceorgian Financial lnstitulion or other Partner Jurjsdiction Financial lnstitution; (iii) a pirticipating FFl, a deerned+ompliant FFl, or an exempt beneficial owner, as lhose lerms are defined in relevanr U.S. Trcasury Regulalions; (iv) an Ac(ive NFFE; or (v) a Passive NFFE none of the Controlling Persons of rvhich is a U.S. citizen or resident, then the account is nol a U.S, l?eportable Accounl. and no reporting is required with respect to the account. lnstitulion (including a CelBian Finan!-ial lnstitulion or olher Panier Jlrisdiction Financial lnstitr.rrion rreated by thc IRS as a Nonparlicipating Finaflcial lnslitution), then the accounr is not a U.S. Reponable AccounL but payments to the Accounl Holder must be reported as contemplaled in subparagrsph l(b) of A iclc 4 ol the Agreement. Vl. Special Rrles nnd Defioitions. The follolvirlg additional rules and definirions apply in implementing the due diligence procedurcs described above: 13 Rcli.nce on Sclf-Cerlificnlions ard Documcnl^rv Evidence' A Reponing Georgian Financial Inslittltion may not rely on a self_certification or doclmenlary evide;c€ ifthe Reporting Georgian Financial lnstitution knorvs or has reason to know A. that the self-cerliflcation or doculnenlary evidence is incorrect or unreliable' B. Definitions. The following definilions apply for purposes oflhisAnnex l' L AML/KYC Procedurcs. "AMUKYC Procedures'' means the customer ig.n.e pro".dures of a Reponing Ceorgian Financial Inslilution i puNuant to tlle anli_lnoney launderinB or sirnilar reqtrirernenls ot Ueorgra to which such Reporting Ceorgian Financial Institution is subjecl 2. N[IE. An 'NFFE" means any Non-U.S. Enlity that is not an FFl. as define-d in relevant U.S. l'reasury Regulalions or is an Entity described in subparagmph B(4Xi) of lhis section, and also irclodes any Non'u S' Enrity thai is estabiished in Ceorgra or another Partner Jurisdiclion and thr( is rrot a Fitlancial lllstilution 3. Pnssive- NFFE. A "Passive NFFE'means any NFFE thal is not (i).an Iiti- FFEo, (ii) a lvithholding foreign partnership or wilhholding lbreign trust pursuant 10 rclevant U.S. Treasury Regulations' 4. Acliye NFFC. An ''Active NFFE" rneans any NFFE that meets an) olthc tbllowing criteria: a)' Less lhan 50 p€rcem ofthe NFFE'5 gross incornr for the preceCing calendar yeai oi other approprialc reporting Period is passiv! ilcome and less than 50 pcrcent ofthe assets hcld by the NFFE during the preceding calendar year o. other appropriate reportingperioi are assets th_at produce or are held for fie produoti'nr of passive income; b) Thc slock of the NFFE is regulorly lraded on un eslablished securities mark€t or the NFFE is a Related Entit) ol an Entity lhe stock of lvhich is regularly traded or an eslablish(d seclriti€s market: c) The NFFE is organized ilr a U.S. Territory and all ofthe lvners of the p0yee are bona fide residents ofthai U.S Terrilory: d) The NFFE is a golemm,,nt (clhcr than lhe U'S lovernmerrt) a political srbdivision ofsuch govenmen! (which, lbr lhe avoidaoce of doubt, includes a state, province. county, or mnnicipxlity), or a public body pcrfoiming a function of such Sovernment or a polhical subdivision therecf, a government of a Li S Territory' an intenrational organization, a non_U.S. central bank ol' issue' o; an Entity wholly owned by one or more ofthe foregcing; e) Subsiantially all cfthe cLli'ities ofthe NFFE corsist ofholding (ii whole or in part) ths oulstandinB stock of' or providirg finaniilrg and services to, one or nlorc subsidiaries thal engage in lrades or business€s olher than the business ofa !'inancial lnstitl(ion. e\cept lhat an enlity shall not qualify tbr NFFE stanrs if the enthy functions (or holds itself out) as on investmenl fund. such as a private equity fund, venturc aapilal fund, leveraged buyout fund, or any investment vehicle whos€ purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investmenl purposes; f) The NFFE is nct ycl op€rntlng a business and has no prior operating hislory, but is:nveslirrg capital into assels with lhe intent to opeBte a business other than thal of a Financial loslilulion. provided lhat the NFFE shall not qualify for this excepllon aller the date that is 24 months aner the date of the init;ai organization of the NFFE; g) The NFFE was not a Financial Institotio[ in lhu past five years, a|d is in the process of tiquiddiirg its assets or is reorganizing wilh lhe intenl lo conlinue or recommencc opcrations in a busiless olher than that ofa Financial lnstitLrtion: h) The NFFE primarily €ngagcs in financing anJ h.dtinA lransa.lioDs with, or for, Retated Entities thst are not Financinl lnslitutions. and does nol provide finaniing or hedging services to i,ny Enlity that ri nol a Related Entity. provided thai the group Jl l]ny such Rel.,ted Entities is primarily engagcd in a business ilh.-r than tl!1| ol'a Financial lnslilulion; i) The NFFE is an 'ercepted NFFE" as desc.ibed iD relevant U.S. Treasory Regulations; or j) The NFFE meeis ali ofthc f,)ilowillg requirerrenls: It is established and oFrared in itsjurisdiclion oIresiderrcc erclt,rivcll' for religious, charitable, scientific, artistic. cul:tnal,' Athleiic' oI edlcational purposes; or ir is established and oPeraled i.l ils-iurisdiclion of residcnce and ii is a prolbssional organizalion, business league. charnber of conrmerce. lobor organization, agricu!lural or lloiticllhu'al organization, civic league or an organization operated erclusivel:r for the promotion o f social welfare; ll 〕￨￨ lV It is exempl from ircom€ tax in itsjurisdiction ot rcsi.lence; It has no sharehotders or members rvho have a piorrretary or benelicial inlerest in its incorre or assels: The applicable laws of thc \FFE's jurisdiction ol'rejidence or the NFtE's tbmation docunrcnts dc not Permil any irlcome ol assels of the NFFE to be dis.ributed 1o. or cpplieil for the trerrefit ol: a privcle person or non-charitahle Entity other than !ursuant to lhc cordlrcl cf ih. NFFE's oharitable ac:ivilies, or as paynrcnl of r.asonable compensation fur serJices rendered, or as paylnerrl representing the fair market value of proPcny which lhe NFFE has Purchased:.,,./ v. l'he applicable la\vs oi the Nt-FE's jurisdiction of relidence or lhe NFFE;s fonnation documirnls require thrl. upon the NFFE's liquidation or dissolution, atl of ils assets be distributed to a governmental eniily or other non-profit organization' or escheal lo the lor.rn.ent of lhe NFFE's iirrisdiclion of residencc or any political subdivision thereol 5. Prec\islinq Accolnl. A _Prce\isling Accotlnl lnelns c Finencirl ;6;;l ,-illuined b, a Reporling Ceorgian Financiat lnstitutron aj oi Junc 30,2014. C Accolnl Balance Aqprcp:rlion and Currencv TrAnslnlion Rules' l. Aegresation of IndivklurlilsggllE. Iror purposes ol detenrining the aggregate balance or vilh,e of Firlancial Accountt hcld by in inditidual, B Repoiring Ceorgian Financial tnslittrtion is r(ltrired to aSgregate all Finanoial Accounti maintiined by the Reporting Ceorgian Financial lnslilution' or b) a Related Entity, but only to rhe exren! that the Reponing Ceorgian linancial l[stitution's c;mputerized syslems link the Financial Accounts by refercnce lo a data clement such as client numb. or taxpayer identitlcatisn numhcr' and joilrtir oilo\! acc,)unt batances or vstues lo be aggregated. Each holdcr ul r held l:inancial Account shali be a(rtbuled lhc antire balancc or riritre u['lhe jointly hcld Financial Account lbr purposes of upplyirrg the aJgregation requirenrents described in this pdragrilph l. ? Aoercpalion irf Enlitv Accorllrts. [_cr Furp(ses ul' dsterrninins lhe ct valuc. ol Finailcial Account: helc by an Enti:) lr "onr.naEliicnce tiiioriing Georgiar Financial lnstittrlion is required to lakr inlo account Jll FinarciaiAcoorints ttrnt are mai'rtain.d by lhe Reporliig Oeorgian I-inancinl l:rstitulion, or by a Related Entity, bL( only lo the extent thal the lieporting Ceoryian Finaniial lnstitulion's computerized systems link the Financial Accounts by reference lo a dala element such as client nttnrbet'o: tar:payer identificatio; numbc( and alJirw accoun! balances or values lo be aggrclrated' For pt‖ poscs oF dcterlllining thc ag31eSatc いalancc or valtle of Financial Accounts hcld by a pcrson to de【 crmineヽVhethCr a Financial ACCOt ntis n Hish nccolln!3 4. Currencv Trnnslxtion Rrle. For purPoses ofdetcrmining the bi'inrrce i o, ,uluJiiE*iu-i A".o,rnt. dcnominirted in a clrrrency othei lha[ lhe I s l'l'S dollar doliar a Reporting Ocorgian Financial Institution must convert lhe a usrrg clrrrcn') I into such Annex in Ihis lhreshold a tounts desriribcd lhc ol last C,ty )'car published spot mie delernline(l as of lhe 'alerld:r 16 preccdi[g lhe year in which the i{eponing Ceorgian financial lnstitution is detennining the balance or value. D. Docunrcllnrv Evidcnce. For purposes of this Annex l, aoceplabie documentary evidence includes any ofthe following: L A cenificale of residence issued by an authorized gove.nment body (for exanrple, a governmenl or agency thereof. or a nlunicipalily) of the jurisdiction in which the Fayee claims to be a resident. 2. with rcspeci to an indiviJ al, any valid idenlitlcation issued by an authorized government My (for example, a Eovernment or agency thereol or a municipality). that includes the ioJividual's name and is lypically used for identitication purposes. 3. with rcspect to an Entil), any official documentation issued by nn authorized governmenl body (for exanlple, a govem;nen! or ilgency thereof' or a m!nicipality) that in.ludes lhe name of the Eotity and either lhe address of its principal oflce in the jurisdiction (or U.S. Territory) in which il clairns lo tr€ a resident or the jurisdiction (or U.S. Terrilory) in rhich the Entity v/as incorporaled or organized. 4. With resp€ct lo a Finlncial ,\ccount maintaineC in a jurisdiction wi:h anti-money laundering rules lhal have been aPproved by the IRS in conneclion with a QI agreement (as described ir relevanl U.S. Treasury R3gulalions). !ny of lhe doculnents, olher than a FoIm 'r\!8 or W-9. rel-erenced in the jurisdiction's attachment to the Ql agreemen! for identifyirg indivirjuals or En!iries. 5. Any financial stater,lent, lhird-party credit report, bnrlkruptc) tilin8. or U.S. Securities and Exchange Commission repon. Alternative ProcedIres for Fin:lncial Acco[nts tleld bt llr(l!vidu-:ll Beneficiniics of a Cash Value Insurancc Cootrq.!i!. A Reportint GeorSian Fin:anciai t,irtitrtion may presumc thal an individual benefi.irLry (other lhan the owner) ofa Cash Value lnsumnce Contract rcceiving e death benetll is not a Specified U.S. Person and may treat such Financial Account as othsr thall a U S. Reporlable E. Account Inless lhe Reporting Georgian l:inlncial lnslilution has aclLlal knowledga. or reason to know. thal the beneficiary is a Specified U.S. Person. A Reporling Ceorgian Financial lnslitution has rcason to know thlt a bclleflciary ol a Cash va'ue lnsumlce Contract is a Specified U.S. Person if the informatio[ ,jollectcd 5y lhe Reporring Ceorgian Financial lnstitution and associaled with the trercllciary coDtains u.i. inaLia as described in subparagraph (B)(l) of section lt ofthis Anncx l. lIa Reporling Ceorgian Financial lnstitution hls actQal knowledge, or re3son 10 knorv, lhar the bencllciary is a Specified U.S. l'erson. rhe Reponing Ceorgian Finarrcial lnstitution must follow the L'rocedures h 5uhparagraph B(3) of se.lion ll of ihis Annex l. a F. eleclion is rn3de urlJer Reliltnce on Third Pnrlies. ReBa!'dlcss of whelher paragrag,h C ol section I of this Annex t, Ceorgia inay pcrmit Reporting Ceorllian t7 Financial lnstitulions to rely orr due.liligence proccdures performed by third parties, to lhe ext€nt provided in relevant U.S. Trearury Regulations. C. Alternntive Procedurcs for Nerv Accoonls Op€ncd Prior to Enrry Into Force of this Asrecmenl. l. Apnlicnbilitv. lfceorgia has provided a writtcn notic. to the United States prior lo entry into force ofthis Agreement th.i, as ofJuly l, 2014, Ceorgia iacked lhe legal arthority to rcquire Rcporting Ceorgian Financial lnstitutions either: (i) to require Account Holders of }iew Individual Accounts to provide lhe selfcertificaticn specified in section lll of this Annex l, or (ii) to pilf[orm all rhe due diligence procedures related ro Ncrv Entiry Accounts specified in section v oIthis Annex l, then Reporting Ceorgian Financial Institutions may app,y the alternative procedures described in subparagrrph C(2) of this section, as applicahle, to sLrch New Accounts, in lieu ofthe procedu:es othenvise required undcr lhis Anflex L The alternative procedures dexribed irr subpamgraph O(2) ofthis sijciion shall be available only for those Ncw lndividual Accounts or New Eniity Accounls. as applicable. opened prior lo the earli.r ol (i) the date Ceorgia has the abililv to compel Reponing Georgian Financial lnstilulions to comply with the due diligence procedures described in section lll or section V of this Annex l. as applicable. which dale Georgia shall infomr lhe Uniied Statcs ofin writirg b] lh€ dlte ofentry inlo forc€ ofthis /rgreemenr. or (ii) dre dale ofentry irto lbrce cilhis Agrecment. If the alternative procedlres for New Entity Accounts open€d on or after July l, 2014. and before J.nuary l. 201 5, described ir para,lr6ph H of lhis scction are applied with respect to all New Entily Acrornls or 3 clearly idenlitied group ofsuch accounts, lhe alternative procedures described itt thi: Daraeraph C rnay nol bc applied with respect to s$ch Ne\ Entity .Accounts. For 3ll other New Accor,,rts. Rcpcrting Ceo.giin Finanrial Instilutionii inust apply !he drrc diiigence proceduies described in seclion lll or seclion V ol- this Annex l. as applicable. to deterNine illhe account is 0 U.S. ReDortable Account or an accouni h.ld by a Nonpafl icipa(ing Financial lnstitution. 2. Allerllnlive Procedures. a) Within one year aner the date of entry into l'crce of dtis Asrecr1lr'nl. R.porting Ceorgian Fin.rcial :nstiiutions must: (i) wilh resfEct l! a Nelv lnd iv idua I Account described in subparagraFh C( I) ofthii section, requesl the self-certificalion specifieC ;n seotion lll of lhis Anne:i I and confirm the reasonableness ofstrch s(lf-cenification aonsislenl !vith thq Frccedures described in section ll: oflhis Annex l, a,rd (ii) wilh rcspect to a Ne\Y Entity Account described in subp.ragraph C(i) oflhis sec(ion, perfl'mr tlro due diligence procedures speciEed in saction v cfthis Annex I and realoesl infor ation as necessary tc document the account, includirlq any sell'_ certification, required by sertion V oflhi5 Annex l. b) Ceorgia must repon on any Nerv Account drat is idenliiieo ptrrsuanl N subparagraph C(2Xa) ofthis sectiun as a U.S. RePortablc Account or rrs an iccount held by a Nonparticipaling !inanciai lnstitrrlion. x! afplicablr, by the Jate that is the later ol (i) September l0 nelit foll,xling the dale lh2t the account is idenlified as a U.S. Reporlable Accounl or as 3n acccunl held by a Nonpa(icipating Financial lnstiiution, as apFticable. or (ii) 90 days after the acco'Jnl is identifled as a U.S. R€po(able Accollnl or as.an ac;olrnt held by a Nonparlicipaling Financial lnsli(ution, as ipplicable' The infonnalion required to be repoded lvith respect lo such a New Accounl is any inlbrmation thal would hav. been reponable under this Agreernenl if the New Account had been identified as a U.S. RePorlable Aicount or as an account hetd by a Nonpanicipating Financial lnslitulion. as applicable, as ofthc date the account was opencd. c) By the date lhat is one year afler the date of enry into force of lhis Agreenrent, Reponing Ceorgian Financial lnslittltions must close any New Aicount described in subparagraph C(l) ofthis section f.r lvhich it was unable to coll€cl the Equired sell'cenifiaarion or othe, documentaiion pursuant to lhe proccdures described in subparagraph C(2Xa) of llrh iection. ln addition, by tlre date that is one year aflcr the date ofenlry into force of lhis Agreenrent, Reporring Georgian Financial lnstitulions must: (i) with respeci to sucli closed accounts that prior to suoh closure lvele New lndividual Accounts (without regard to whether such accounls wcre High Value Accounts), perform lhe due diligence procedures specified in paiagraph D of section ll of lhis Annex l, or (ii) wilh respecl to such clos;d accounts thal prior to such closure were New Entit) AccoLrnts' perfonn the due diligence procedures specified in section lV ofthis Annex l. d) Ceorgia must repor on any closed account that is iderrlified purstlairr lo subparagmph G(2Xc) ofthis s€clion as a U.S. Reponab!e Account or as an accountleid by u Nonparlicipating Financial lnstitution. as apPlicable by the date that is the later of: (i) Septemlrer 30 nexl folloNiog the date that the account is identified as a U.S. Repoflable Accounl or as an accoilnl (ii) 90 held by a Nonparticipating Financial lnstittrtion, as flpplicable' or days after the account is identified at a Ll.S. Reportable Account or as.an aciount held by a Nonparliciputing Financirl lnilitulion as ipplicable' Thc information required to be reponed for sucn a closed sccourlt ls a'r] informalion that would havc been repcrtable under thi! Agreen€n! il lle account had been id€ntified as a tl.S R€portable Account or as an account held by a Nonpanicipating Financia! lnstitution, as applicoble, as of the date lhe account rvas opened. H. Altcrn:rlilc Proccd rcs for N€rv Enlilv Atcounls Onelrcrl orl or 8[lcr Jlrh:.1' 201{- ind bcfore Jtnunrv l. 2015. Fo' New Entit}_ Accounls cpen(o on oI a(cr Jrly t' ,ol'1' *td b"f"t" l"*ar-a l, 2015. cilher with respecl :o all r'lerv Enti:y Accounts or, separalely, lt'ilh rcsPecl lo any clearly identitl(d group of s[cli accounls, Ceorgia may permit Reporting Caorgisn Finlncial lrislkutions to treat such accounls as Preeliisting Entity Accounts and apply the duc diligence procedures relaled to Preexisting Enlity Accounts sPecified i[ section lv ol'lhis innex I in lieu of the due dilrgence procedurcs specified ir stclion v cl lhis AnncN l. tn lhis case. lhe due,litigence proccdurcs o[seclio[ iV oilhis Ann l must be applied wilhcut rcgard lo lhe acaounl bllxnce or \,alue lhre{fold spec'lreo in paragraph A o[section lv ofthis Annex I. ＾ ツ

ANNEX II The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFIs, as the case may be, and the followirg accounts z'e excluded fronr lhe definition of Fiiancial Accounts. This Annex II may be modified by a mutual written decision entered into belween the Conrpetent Autborities ofGeorgia and the Unired Stales: (l) lo include additional Entities and accounis that pr€sent a low risk of being used by U.s. persons ro evade u.s. tax and lhat have similar chamcterislics to the Enlities and accounts described in this Annex II as of lhe date of signature oflhe Agreement; or (2) to remove Entities and accounts that, due to changes in circumsjances, no longer pres€nt a low risk of being used by U.S. persons to evade U.S. ra1. Any such addition or renroval shall be effective on lhe date of signature of the mutual decision, unless olherwise provided thereirr. Procedures for reaching such a mutuar decision may be incruded in trre nlutuar agreenrent or arrangemenl dgscribed in paragraph 6 ofArticle 3 ofthe Agreement. I. EMllDILIlqgEcial Orvners other th,!n Funds. The following Entities shall be treaied as Non-Reporting G€orgian Financial Institutions and as exempt bineficial owners for purposes ofsections l47l and 1472 ofthe U.S. Internal Revenue Cgde. other thta rvith respect to a paynrent thal is dedved from an obligation held in conneclion wirh a conrnrercial financial activity ofa type engaged in by a Specified Insurance Company, Custodial Instit,.nion. or Depository lnstitulion. A. CqyefrlrcnJnl Entity. The governnrent ofCeorgia, any polirical subdivision ofGcorgia (which. for the avoidance ofdoubt, includes a state, province, county, or municipslity). or any wholly orvned agency or inslrunrentalily of Georgia, or any one or. nrore of the foregoing (each, a "Ceorgian Governmental Entity"). This category is conrprised of the integral parts, ccntrolled entities, and political subdivisions ofGeorgia. | . An iutegral part of Georgia means any persont organization, agency, brrreau, fund. instrunre talit),. or other body. however designated, that conititutes a goreflrillg aulho ty of Georgia. The net earnings oflhe governing authority nust bc crcdiled to ils own accou[t or to other accounts ofGeorgia. with no DonioD inuring to the benefit of any private person. An inlegml part do€s not include any individual who is a sovereign, official, or adminislrator acting in a private or personal capacity. 2. A conlrolled entity fieans an Entity lhat is separate in iorm fronr Ccorgia or that otherwise constitutes a separalejuridical entity, provided tlrar: a) The Entity is wholly owned a d contolled by one or morc Ceorgian Governmental Entities directly or lhrough one or more controlled entities; b) l'he Entity's net eamings are credited to ils own account or to rhe accounts ofone or nrore Georgian Govemnlental Entities. with no poltion ol'its in,jonle inuring to the bengfit ofany private pcrson; and c) The Enlity's assets vest in one or morc Ceorgian Governmenlal Entities upon dissolution. 3. Income does not inure to the benefit of privatg persons if such persons are the intended beneficiaries of a govemrnental progranr, and the program activities are performed for the geneml public with respect to the conmon welfare or relate to the administration of some phase of government. Notwithstanding the foregoing, however, income is considercd to inu.e to the benefit ofprivate persons ifthe inconre is derived from the use of a govemmental entity to conduct a commercial business, such as a comntercial banking business, that provides financial services to privcte pefsons. B Internotional Orsrnizrtion. Any international organization or wholly owned agency or insttuNentality thereof, This category includes any intergovennnental organization (including a supranational organization) (l) that is comprised primarily of non-U.S. govenxnents; (2) lhat has in eflect a headquarters agreement with Georgia; and (l) the income ofwhich does not ilure to the benefit ofprivate persons. C. Cent.ol Bank. Alr institution thal is by law or government sanclion the principal authority, other than the governnrent of Ceorgia itsell issuing inslrufients intended (o circulate as curreDcy. Such an inslitution may include an instrumentality thal is scparate from the govemment ofGeorgia, whether or not owned in whole or in part by Georgia II. Funds thna Oualifv ss Exemrrt Benelici.l Owners. The following Entities shall be treated as Non-Reporting Georgian Financial InstitutioDs and as exenrpt beneficial owners tbr purposes ofsections l47l and 1472 ofthe U.S. Intenul Revenue Code. A. Broad Pnrticination Retirement Fund. A fund established in Ceorgia to provide retirement, disability. or death bcnelits, or any combination thereol, to beneficiaries that are cuffent or fornrer employees (or persons designated by such employees) of one or nrore enrployers in considcration for services rendered, provided that the fundl l. Does not have a single beneficiary with a righl lo more than five p€rcent ofthe fund's assets; 2. ls subject to government regulation and provides annual inforrration repo(i g about its beneliciaries to the relevant authorities ilr Georgia; and 3. Satisfies at least one ofthe following requirements: a) The fund is generally exempt from tax in Georgia on investment inconre under the laws olGeorgia due to its slatus as a retirement or pension p!an; b) The lund receives at least 50 percent ofits total contributions lother than transfers ofassets fronr other plans described in paragraphs A through C of this sectior or t'rom retirement and pension accounls described in subparagraph A(l) of section V ofthis Annex ll) from the spdNoridg employers; c) Distributions or withdrawals fronr the fund are allowed only upon the occurrence of specilied events related to retirement, disability, or dealh (except rollover disiribulions to other retircment funds describ€d in paragraphs A through C ofthis seclion or retirement and pension accounts described in subpamgraph A(l) of section V of this Annex Il), or penallies apply to distributions or withdrawals nrade before such speci[ied cvents; or d) Contributions (other ihan certain permined make-up contribulions) by enrployees to the fund are limited by reference to earned income ofthe employee or may not exceed $50,000 annually, applying the rirles set forth in Annex I for account aggregation and currency translation. B. Narrorv Paraicipition Retirement Fund. A fund cstablished in Georgia to provide retirement, disability, or death benefits to beneficiaries thal are curent or fomrer employees (or persons designated by such employees) of one or more employels it consideration i'or services rendered, provided thai: l. The fund has fewer than 50 panicipants; 2. The fund is sponsored by one or nrore employers lhat are not Iovestnrent Ertiti€s or Passive NFFEs; 3. The employee and enrployer contribuiions to *le fund (other thm lranslers of assets from retircment and pension accounts described in subparagraph A(l) ofseclion V of this Amex U) are limited b) reference to eamed income and compensation of lhe employee, respectively; 4. Participants thal are not residents of Georgia are not entitled 1o more lhan l0 percenl oflhe fund's assets; and 5. The fund is subject to govenrmenl regulalion and provides annual inloflratioll reporling abou its beneficiaries to the relevant autho.ities in Geotgia. c. Pension Fund of an ExemDt Benefici.l Orvner. A fuod established in Ceorgia by an sx€mpt beneficial owner to provide retirement, disability, or death benefits to beneficiaries or panicipaDts that are currenl or former employees ofthe ex€nlpl beneficial owner (or pe$ons designated by such employees), or that are nol current or fonr.rer employees, if the benefits provided to such ben€ficiaries or participanls are irr consideratior ofpersonal services performed for the excmpt beneficial owner' D, lnvcstmcnl Entitv Wholly Oryned bv Er.mpt Bencficint Orvners. An En(ity lhat is a Georgian Fina[cial Institution solely becausg it is an Investment Enti!', provided that each direct hotiier ol an Equity Interesl in the Entily is an exeDpl beneficial owner' and each dircct holder of a debt interest in such Entity is either a Depository Inslithtion (wirh respect to a loan made to such Entity) or an exempt beneficial owner. l or Limited ant FFIs The following Financial Iostitutions are Non-Reporting Georgian Financial Insti(utions thar shall be treated as deemed-compliant FFIs for purposes ofseclion 1471 ofthe U.S. Internal Revenue Code. A. Finrinci:rl lnslitution rvith a Locnl Client B,rse, A Financial Institution satisfying the following requirements: l. The Financial Institution n1usl be licensed and regulated as a financial institutiorl under the laws ofGeorgia; 2. The Financial Institution must have no fixed place ofbusiness outside ofCeorgia. For this purpose, a fixed place of business does not include a location lhat is Dor advertiscd to the public and from which the Financial Institution performs solely adnliristrative suppo( functions; 3. The Financial Institution must not solicit customers or AccouDt Holders outside Georgia. For this purpose, a Financial Inslitution shall not be considered lo have solicited customers or Account Holders outside Georgia merely because the Financial lnsritution (a) operates a websire, provided that the website docs not specifically indicate tlrat the Financial Institution provides Financial Accounts or seNices ro nonresidenls, and does not otherwis€ target or solicit U.S. cuslomers or Account Holders, or (b) advertises in prirt medja or on a radio or television station that is distributed or aired primarily within Georgia but is also incidentally disrributed or aired in other countries, provided that the advertisgment does not specifically indicate that the Financial lnstitution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders: 4. The Financial Instirurion must be required under lhe laws of Oeorgia ro identify re-sident Account Holders for purposes ofeither informarion reporriDg;r wirhholding of tax with respect to Financial Accounts held by residenis or ior purposes of salisfying Ceorgia's AML due diligence requirenrenrs; 5. At least 98 p€rcent of the Financial Accounts by value maintained by the Financial Irstilutjon nust be held by residents (including residenrs that are Enlities) ofGeorgia; 6. Beginning on or before.luly I,2014, the Einancial Institution musl llave policies and procedures, consistent with those set forth in Annex I. to prevent the Financial lnstitution fiom providing a Financial Account to any Nonparticipating Financial Inslitution and to monitor whether thc Financial tnstitution opens or maintains a Financial Account for any Specified U.S. person wlro is not a residenr of Ceorgia (including a U.S. Person that was a resident of Georgia when rhe Financial Acco,lnt was opened but subsequently ceases to be a resident ofGeorgia) or any l,assive NFFE witlr Controlling Persons u,ho are U.S. residents or U.S. cilizens who 6re not residenls ofGeorgia; 7. Such policies and procedures must provide that ifany Financial Accor,rnt held by a Specified U,S. Person who is not a resident of Georgia or by a Passive NFFE wirh Controlling Pe$ons who are U.S. residcnts or U.S. citizens who are not residents of Ceorgia is identified, the Financial Institution must reF,ort such Financial Accounr as would be required if the Financial lnstitution were a Reporting Georgian Financial lnslitution (including by following the applicable registrarion requirenrenrs on the IRS FATCA registration website) or close such Financial Account; 8. With rcspect to a Preexisting Accouut held by an individual u,ho is not a resident of Georgia or by an Entity, the Financial Institution must review those Preexisting Accounls in accordance wilh the procedures set forth in Annex Iapplicable to Preexisting Accounts to idcntify any U.S. Reportable Account or Financial Accounl held by a Nonpanicipating Financial lnstitution, and must report suclr Financial Account as would be required if the Financial Institution were a Reportirg Geortsian Finalcial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Accornl; 9, Each Related Entity of the Firancial Institution that is a Fina,rcial institution nrust be incorporated or organized in Georgia and, wilh the exception of any Related Entity that is a rctirernent fund described in paragraphs A lhrough C of section II of this AnDex II, salisfy lhe requirefienls set forth in lhis paragraph A; and I0. The Financial lnstitution mtlst not have policies or practices that discrininate cgainst opening or nraintaining Financial Accounts for individuals who are Specificd {J.S. Persons and rcsidents ofGeorgia. B Locnl Bsnk. A Financial Institntion satisf),ing lhe following tequirentents: l. The Financial Inslitution operates solely as (and is licensed and regulateC uider the laws of Georgia as) (a) a bank or (b) a credit union or sinrilar cooperative credit organization that is operated without profit; 2. The Financial Institutior's business consists prirrarily of receiving deposjts fio[] and nraking loans lo, with respect lo a bank, unrelaled retail custonrers and, wilh respecl to a crcdit urrion or similar cooperative credit organization, [rentbeN, providcd lhal no menrbel has a greater than five percenl inlercst in such credil union or cooperatit,e credit organization; i. The Financial Institution satisfies the requirements set forth in sLrbparagr.aphs A(2) and A(3) of this s€ction, provided rhat, in addition to the linrit3tiorls on the websire described rn subpamgraplr A(3) of lhis section, thc website does not permit the opening ofa Financial Account; 4 The Financial InstitutioD does not have more than $175 million in assets on its balance sheet, and the Financial lnstitution and any Related Enrities, taken together, do not have more than $500 million in total assets on their consolidated or combined balance sheets; and 5. Any Related Entity must be incorporated or organized in Georgia, and any Related Entity that is a Financial Institution, with the exception of any Related EDtiry thal is a retireDent fund described in paragraphs A through C of sectioD II of this Annex Il or a Financial Institulion with only low-value accounts described in paragraph C of this section, must satisfy the requirements set fo h in this paragraph B. C. Financial lnstitution with Onlv Low-Value Accounts. A Georgian Financial InstitulioD satisfying the following requirenrents: l. Thc Financial Institution is not an Invcstment Entiry; 2 No Financial Account maintained by the Financial lnstitution or any Related Entity has a balance or value in excess of $50,000, applying the rules set forth in Annex I for accormt aggregalion aod currency translation; and 3 Th€ Financial [nstitution does not have more than $50 million in assels on its balauce sheet, and the Filancial [nstitution and any Related Entities, taken together, do not ha\€ more than $50 million in tolal assets o[ their consolidated or conrbined balance sheets, D. Oualificd Credit Card lssuer. A Ceorgiar Firancial Institution satisfying the following requirements: t. Tlre Financial Iistitution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a custonrer makes a paynlent in excess of a balance due with respect to the card and the ovelpayment is not immediately returned to the customer; and 2 Begiming on or before July l, 2014, the Financial Instilution implements policies and procedures to eilher prevent a custonrel deposil in excess of$50,000, or to ensure thal any customer deposit in excess of$50,000, in each case applying the rules sel lonh in Anner for account aggregation and currency tralslation, is retunded to lhe custoner within 60 days. For this purpose, a customer deposit does not refer to credit balances to the extent of disputed charges but does include credit balances resulting fronr merchandise rcturns. I IV. Investment Bntities thnt Ounlifv as Deenrcd-Comnliant FFIs and.Jther Sncci.l llulcs. The Financial Institutions described in paragraphs A through E of this seclion are NorR€porting CeorBian Fina cial Institutions that shall be treated as deerned-complianr FFls for purposes ofseclion l47l ofthe U.S. Internal Ilevenue Code. In addition, paragraph F oftlris sectior provides special rules applicable to an Investmert Enti(y. Trustee-Documentcd Trust. A trust establislled under the laws of Oeorgia to lhe extent Model I that the trustee of the trust is a Reporting U.S. Financial Instit!(ion, Reporting pursuanl to FFI, or Paflicipating FFI and repo(s all information required to be reported the Agreement with respect lo all U.S. Reponable Accounts ofthe trust. B :lsorc vest Ir nd A Financial ed [' iffiecrion ha\inE a sponsori'g *ith the requirenents ofsubparagraph B(3) ollhis section "on'tpfi.t it is an.lnvestmert l.- A Financial Inslitution is a sPonsored investment entity if (a) withholding foreign fniiiy estaUtisnea in Georgia Gal is not a qualified inlermediary' partnership, or withholding foreign trust pursuanl lo .relevanl U'S' I reasury act as a ilegulations; and (b) an Entity has agreed with the Financial lnstitr'rtion to sponsoring entity for the Financial lnstitution. "niiiy il',nt (a) the 2. - A Financial Institulion is a sponsored conrrolled foreign corporation .if laws of ii,run"iut Institution is a conlroiled foreign corporationl organized under lhe or L""rgi" trr"i is not a qualified interm;iary, withholding foreign .pannership' (b) the rvitlrh-olding foreign truit Pursuant to rele\ant U.S Treasury Regulations; U S' Financial i-nstituti-on is wliolly owned, directly or indirectly by c Reporting Financial the Financial Institution rhat agrees to act, or riquires an affiliate of (c) the inriiirtio" t" act, as a spoisoring entity for tlre Financial Inslilulion; and uilh lhe sponsoflng Financial lnstitution sharcs a conmon eleclronic accounl sysleln and payees of ti'rut .nuuf"t ttt. sponsoring entity to identify all Account Holders "niity the iinancial lnslitution and to access all account and custorler lnlormatlon cuslomer nraintained by the Financial Instituliou including, but not limited to' customer documentaiion, u"count balance' and all identification information, paymen(s made to the Account Holder or payee' 3. The sponsoring entity complies wilh thc following requirements: a) The sponsoring entity is authorized to act on behalt of the Firancial lnstituliol portltuU to (such as a luid nranager, lrustee. corporale diredor,-or lllanaging iuintt uppticaUt" regiitration requirements on lhe IRS FATCA legistration website; b) The sponsoring entity has registered as a sponsoring entity Nilh the IllS on the IRS FATCA registration website; rA "conirollcd forei3n ccrporalion" mcans any foreign corporalion if n)or€ thrn 5u perte'll ofthe lotal corr)bined ,"ir"e-p--i;-"iili ii";J oi,tocx or suct *.po.aiion enrirteo to votc, or,thc fl1 ::l':^:,t.j::j,'.":::i,:i:: rhe ta\abre iiiiral"J i' i,"""al uv :Jun'ted Staes sharet'oldcrt' on ' v drv -during #;""ffi:i'"ffi.;:;; loterjn Io ar'y wirh rei4ecl nreans shareholde' slales rerm a Unied vear of such foreisn corDoralion. lhe ffi;;;. u;i;'il;; " o*nins' l0 Percenr or more ol the toral *,*" "r'" "",t, or is consid'icd asforeign (ornoralion' combined voling power ot all alasses olslock entrlled lo vote ofsuch If the sponsoring entity identifics any U.S. Reportable Accounts wilh respect to c) the Financial Inititution, the sponsoring entity registers the Financial Instilution Dursuant to applicable registraiion requirements on the IRS FATCA regislralion websire on oi before the later of December 31, 2015 and the da(e thil is 90 dals aller such a U.S. Reportable Account is first identified; d) C) all The sponsoring entity agrees to perform, on behalfof the Financial Institution' due diligence,--ithhold'lng, reporting, and other requirements that the Financial Institutiin would have bein required to perform if il were a Repoding Ceorgian Financial Inslitution; The sponsoring entity identifies the Financial Institution and includes the identifying nuriber ofihe Financial Institution (obtained by followiog applicable rep,islr;rio; requirernents on the IRS FATCA regislralion websitet in all reponing corupleted on the Financial lnstitution's behalf; arrd The sponsoring entity has not had its status as a sponsor revoked C. Sponsorcd. Closclv Ileld.Invesiment V€hicle' A Georgian !'inancial lnstittrtion satisfying the following requirements: an Inveshnent l, The Financial Institutiofl is a Financial Institution solely because it ispartrership' or is not a qualified inlermediary, wilhholding foreign "na withholding foreign trust pursuant 1o relevant U.S. Treasury Regulations; iniity I 2. - Tlre sponsoring entity is a Reponing U S. Financial Instilulion'J{eponing Model lnsrittrtiorl iii, J, pr"i"i-p",ing'FFl, is authoriied to acr on behalf of the Financial perform' to agrees (s,rch as a p.ofessional manager, trustee, or nranaging partner)' and and in U"r,utf of tne Financial I;stitution, all due diiigence, withholding' repo(ing' perform otit". ,"quit"*"nt, ttut the Financial lnstihltion would have been requircd to ifil were a Reporting Oeorgian Financial Institution; 3. The Financial Institution does not hold itself out as an ilvestmenl vehicle for unrelated parties; the 4. Twenty or fewer individuals own all ofthe debt interssts and Equity lnteresls in and FF'ls Financial lDstitution (disregarding debt interests owned by Participating owns O"""i"a-.ornpfi""t FFis anJ Eqri[ Interests owned by an Entity if.that^Entity i66-p"*.i, Jft" gqrity Interests in the Financial Institution and is itselfa sponsorcd Firancial Institution described in this ParagmPh C); and 5. The sponsoring entity complies wilh the follo*ing requiremeDls: a) The sponsoring entity has register€d as a sponsoring entity with the IRS on the IRS FATCA registration website; b) The spoisoring entity agrees to perfbrm, on behalfofthe Financial Institutio!, all due diligence, withholding, reporting, and other requirements that the Finahcial lnstitution would have been required to perform if it were a Repo(ing Georgian Financial Institution and retains documentatio[ collected with respect to the Financial Institution for a period ofsix years; c) The sponsoring entity identifies tbe Financial lnstitution in all reporting completed on the Financial instilution's b€half; and d) The spo soring entity has not had its stalus as a sponsor revoked. D Inves(ment Advison and lnvestment Manrsers. An lnvestmenl Entity established in Georg', that',s Fi";ncial Institulion solely because it (l) renders invest ent advice to, " and icts on behalfof, or (2) nranages portfolios for' and acts on behalfof, a customer for the purposes of inves(ing, managing, or administering funds deposited in the name oflhe customer with a Financial lnstitution othsr than a Nonparticipating Financial Institution' E Collcctive Investment Vehicle. An ltrvestnrent Entity established iD Georgia that is coI""tlve investment vehicle, provided lhat all of the i ercsts in the ."gul"t"d "r " co'ilective investment vehicle (including debt interests in excess of $50,000) are held by or llrrough one ot nrore exenrpt beneficial owners, Active NFFEs described in subparagiaph B(4) of section vl of Anlex I, U,S. Persons that are nol Specified U S' Persons, oiFinancial Institutions that are not Nonparticipating Financial lnstitulions' F Specinl llules. Tlre following rules apply to an Investment Entity: l. With respect to interests ill an lnvestment Entity that is a collective inves(ment vehicle described in paragraph E of this section, the reporting obligations of any Investment E[tity (olher tlrar a Financial Instittltion thlough u'hich inlerests in the collective inveshnent vehicle are held) shall be deemed fulfilled' 2. With respect to interesls in: a) An lnveslment Entity established in a Partner Jurisdiclion lhal is regulated as a collective investmeni vehicle, all of the interests in which (includiDg debt inlercsts in excess of $50,000) are held by or through one or more ex€mpt kneficial owrreN, Active NFFEs described in subparagraph B(4) of section Vl of Anncx I' U.S. Persons lhat are not Specified U.S. Persons, or Financial lnstitutions tlrat are notNonparticipating Financial lnstitutioDs; or b) An l[vestnrent E[tity that is a qualified colleciive iDvestnlenl vehicle under relevant U.S. Treasury Regulations; 9 the reporting obligations of any lnvestment Entity that is a Georgian Firarcial Institution (other than a Financial lnstitution tlrough which interests in the collective investment vehicte are held) shall be deemed fulfilled. l. Wilh respect to interests in an Investment Entity established in Georgia that is not described in paragraph E or subparagraph F(2) of this secrion, consistent with paragraph 4 of Article 5 of the Agreement, the reporting obligations of all other Investment Entities with respect to such interests shall be deemed fulfilled if the ilformalion required to be reported by the firsl-mentioned Investment Entity pursuant to lhe Agreement with respect to such interests is reported by such Investment Entily or anothet person. 4 ,{D Investment Entity established in Georgia that is regulaled as a colleclive investment vehicle shall not fail to qualify under paragraph E or subparagraph l-(2) of this section, or othe$'/ise as a deened-corrpliant FFI, solely because the collecti!e investfient vehicle has issued physical shares in bearer forrn, provided that: a) The collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after December 31,2012; b) The colleclive investment vehicle retires all such shares upon surreDder; c) The collective investment vehicle (or a Rgporting Ceorgian Financial Institulion) performs the due diligence procedures set forth in Arnex I and repons aDy information required to be reported with respect to any such shares when such shares are presented for redemption or other payment; and d) The collective investnre[t vehicle has in place policies and procedures lo eDsure that such shares are redeemed or immobilized as soon 0s possible, and in any event prior to January 1,2017. V. Accoults Excluded from Finrncial Accounts. The following accounts are excluded from the dcfinition of Financial Accounts and therefore shall not be treated as U.S. Reportable Accounts- A. Cert{in Savines Accounts. L Retirement and Pension Account. A retirement or pension account nraintained in Georgia that satislies the following requireNenis under the laws ofGeorgia. a) The account is subject to regulation as a peGonal retirement account or is part ofa registercd or regulated rctirement or pension plsn for the provision of tetirenrent or p€nsion benefits (including disability or death benefits); b) The account is tax-favored (i.e-, contributions to the accollnl Ihat would otherwise be subject to tax under the laws of Georgia are deductible or excluded from $e 10 gross inconre of the account holder or taxed at a reduced rate, or laxalion of investment income from the account is deferred or taxed at a reduced rate); c) Annual information reporting is required to lhe authorilies in Georgia with respect to the accountl d) Withdrawals are conditioned on reaching a specified retiremenl-age' disability' or death, or penallies apply to withdrauals made before such specified events; and e)' Either (i) annual contributions are limited 1o $50,000 or less, or (ii) there is a i each maxinrum lifetime contribution liDit to the accourt of $ 1,000,000 or less' currency case applying the rules set fonh in Annex I for account aggregation and translatiolr. ,- Non-Retirement Savinss Accounts. An account nraintained in Georgia (other thao an at satisfies the following requiremenls urrder the A ffi;il;, laws ofGeorgia. a) The accounl is sub.ject to regulation as a savings vehicle for purposes otltr than for retirement; b) -' The account is tax-favored (ie , contributions to the account that would otherwise from the of taxalion or rate' gros in"orn" of the account holder or Lxed at a reduced be subject to tax under the laws of Georgia are deductible or excluded i"nvest$ent inconre from the account is deferr€d or la):ed at a reduced rate)l on meeting specific criteria related.to the purpose of c) -' withdrawals are conditioned tt" suulngs account (for example' tiie'provision of educatiorral or medical ienefits),lr penalties apply to wiihdrawals made before such criteria nre netl and d) Annual contributions are limited to $50,000 or less, applying lhe rules set forth in Annex I for account aggregatioD and currency translation' Dlainlained irr B. Certain Term Life lnsurancc Controcts' A life insurance contrccl -@beloreth9iIlsuredindivid!alatlainsa8e90' provided that the contrdct satislies the follo\4ing requirements: at least annually l.' Periodic premiums, which do not decrease over time, are payable altains age 90' insured conlract is in existence or until the ar.i"g ,fr'a, p"ti"a the whichever is shorter; 2. The contracl has tlo contract value that any person oan access (hy witlrdrawal' loan' or oihenvise) wilhout terminating the contractl of 3. The anou (other than a death benefit) payable upon ca cellalron or lcurinatior lhe sum the contmcl cannot exceed the aggregate premiums paid for lhe contracl 1l less 盤席 :」 鳳撚喘:W簿 撫∬樅ll欄li鰐 黒踊 摘and 4 The COntractis not held by a transferce for valuc 血 Jned h CCor」 am試 C ぶ }:鮮 器 ヽ Vi11al 0r dcCCascd's by :器 includcs a cOpy of thc ̀hddSddy death certiflcatc D Escrow Accounts.An account maintained in Ceorgia cstabliShcd in COnneclon widi any of the fo1lowing: l A coull older orjudgment 2 A sale, cxchange, or lcase Of rca1 0r pcrsonal property, provided that the account → 椰報 1瑞 脚齢聴lttl苺 盤 F撫 ボ 器 sa sies the Following rcquircmcllts: account in conncctionヽ Vith thc sale,cxChange,orlcase of thC prOperly; 県 慰損 轡 :淵 憾暑 )asc, °鵬鷲 ξ ら ‰簡T'譜 獣静 p器 ll雛 畷 nS常 蝋 !ぶ 話 翼,器 ぷ鵠ctttr鸞題se Fr品 nac、 S』 ,° d) The account iS not a margin or Simllar acCOunt cstablishCd in conncctiOnヽ Vitll a salc or cxchangc ofa flnancial asseti and C)The accOtint is not asSOCiatcd with a credit Card acCOunt ・ 4 ∬ 羅 F誤 ∬鶴Ъ liv∬ 乳淵 淵 鰍 胃需 t躍 ?聰 誕 e An obligation of a Financial lnstitution solely to fac‖ latcr tinnc 12 itate the paynlent Of iaxcs at a E. Partner Jurisdiction Accounts. An account maintained in Georgia and excluded from tt a"flniton of Financial Account under an agreement between the United States and " another Partner Jurisdiction to facilitate the inlplementation of FATCA, plovided that such accouot is subject to the sanle requircments and oversigh! under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiclior and maintained by a Panner Jurisdiction Financial lnstitution in that Partner Jurisdiction' VI. Definitions. The following additional d€finitions shall apply to the descriptions above: A Reportins Model I FFI. The term Reporting Model I FFI means a Finattcial lustitution *ittr ,esp""t to .rni"tl a non-U.S. government or agency thereof agrees to obtain and exchange infomratiol pursuant to a Model IGA, other than a Financial lnstitution treated as a Nonparticipating Financial Institution under the Model I IGA' For purposes of this definitio;, the term Model I IGA means an arrangement between the United States or the Treasury Department and a non'U S. govemmeot or one or urore agencies thereof to inplement FATCA through reporling by Financial lnstitutions to such nonU.S. govemnient or agency thereof, followed by automatic exchange of suclr reported infomlation with the IRS. I B Parlicir,:ltine FFI. The term Participaling FFI means a Financirl lrtstiltrlion that has includirrg c Financial [,""a]o ".itpfy *ith the requiremints of an FFI Agreemenl. rvith the requircmerrls to comply has agreed 2 IGA that I;stitution desc;ibed in a Modei oI an FFI Agreement. The ternr Participating FFI also includes a qualified irltermediary branch ofa [eporting U.S. Financial lnstitution, unless such branch is a Repoiing Model I FFI. For puiposes ofthis definition, the term FFI Agreement neans an agreement that with lhe scts fbrth th; requirenrents for a Financial lnstittltion to be treated ls compll.,ing for rcquirentents oisection l47l(b) of the U.S lnternal Revenue Code ln addition tlre belween puiposes of this definition, the term Model 2 IGA nreans ar affxngement United States or the Treasury Department and a non-U S. governnrent or onc or nlorc by agencies thereof to facilitate the inlple$enlation ol FATCA through leporting an FFI with the requirenrents of Flnancial lnstitutions direc(ly 'byto the IRS in accordance belrveen such non-U'S' information tlre exchange of Agreeflent, supplenented government or agency thereofand the IRS. ＾Ｄ