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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Due diligence for reportable accounts: identification, verification and annual reporting obligations for financial accounts.</h1> Rule 114H establishes due diligence procedures to identify and report reportable accounts: it defines new and pre-existing individual and entity accounts, sets electronic and paper search protocols and enhanced reviews for high-value accounts, mandates collection and verification of self-certifications and documentary evidence for new accounts, prescribes review thresholds and procedures for pre-existing entity accounts (including determination of passive NFE controlling persons), requires aggregation and currency conversion rules for threshold tests, and limits reliance on unreliable documentation while prescribing transitional measures and a limited rule for crypto-asset information exchange.

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