If a Reporting Financial Institution knows or has reason to know that a self-certification or Documentary Evidence is incorrect or unreliable, the Reporting Financial Institution shall not rely on such documentation to implement the review.

In the case of a beneficiary and a policyholder of a Cash Value Insurance Contract or an Annuity Insurance Contract being not the same person, an individual beneficiary specified in such contracts receiving a death benefit shall be presumed not to be a resident of a Reportable Jurisdiction, and such account shall not be treated as a Reportable Account. However, if the Reporting Financial Institution collects information associated with the beneficiary containing any of the indicia described in subparagraph 2 of paragraph 1 of Article 36, or has actual knowledge, or reason to know, that such beneficiary is a resident of a Reportable Jurisdiction, Article 36 and Article 37 shall be applied.

A Reporting Financial Institution is required to aggregate the balance or value of all Financial Accounts of a customer maintained by such Reporting Financial Institution and by its Related Entity if its computerized systems contain the customer number or TIN which links Financial Accounts of a customer and allow account balances or values to be aggregated.
For purposes of calculating the aggregate balance or value of a jointly held Financial Account of an Account Holder, the entire balance or value of such jointly held account shall be attributed to each holder of such account.
When determining the aggregate balance or value of a Preexisting Individual Account to determine whether a Financial Account is a High Value Account, a Reporting Financial Institution is required to aggregate the balance or value of all Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established by the same person, except for the Financial Accounts held, controlled, or established in a fiduciary capacity by such person.