The term “Account Holder” referred to in these Regulations means the person listed or identified as the holder of a Financial Account by the Financial Institution maintaining the account. In the case that a person other than a Financial Institution, holding a Financial Account for the benefit of other person as agent, custodian, nominee, signatory, investment advisor, or intermediary, such other person is treated as holding the account.
The Account Holder of a Cash Value Insurance Contract or an Annuity Insurance Contract is a person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is a person named as the owner in the contract and a person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Insurance Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.

The term “Anti-Money Laundering/Know Your Customer Procedures (hereinafter referred to as AML/KYC Procedures)” referred to in these Regulations means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.

The term “Tax Identification Number, TIN” referred to in these Regulations means any number to identify individuals or Entities, or any other identifying numbers with equivalent functions for administering purposes of applying tax laws of Foreign Jurisdictions.

The term “Documentary Evidence” referred to in these Regulations means any of the following documentation:
1. A certificate of residence issued by a government body.
2. A valid identification issued by a government body that includes the individual’s name and is used for identification purposes.
3. Documentation issued by a government body that includes the name of the Entity and the address of its principal office in which it is a resident, or the Entity was organized or incorporated.
4. Any audited financial statement by a certified public accountant, third-party credit report, bankruptcy filing, or securities regulator’s report.