Relationship Manager Inquiry for Actual Knowledge. In addition to the electronic and paper record searches described above, the Reporting Indian Financial Institution must treat as a U.S. Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with such High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Specified U.S. Person.
Appears in 6 contracts
Sources: Inter Governmental Agreement and Memorandum of Understanding (Mou), International Tax Compliance Agreement, International Tax Compliance Agreement