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Attachment For Germany (Rev. January 2004)

1. QI is subject to the following laws and regulations of Germany governing the requirements of QI to obtain documentation confirming the identity of QI’s account holders.

          (i) German Tax Code (Abgabenordnung, Section 154AO).

          (ii) German Geldwaeschegesetz (Money Laundering Act of 1993, as amended
          in 1998).

          (iii) Guidelines of the Federal Banking Supervisory Office concerning measures
          to be taken by credit institutions to combat and prevent money laundering.

          (iv) General Business conditions developed by the German Banking industry
          and approved by German Federal regulators.

2. QI represents that the laws identified above are enforced by the following
enforcement bodies and QI shall provide the Internal Revenue Service with an English
translation of any reports or other documentation issued by these enforcement bodies
that are relevant to QI’s functions as a qualified intermediary.

          (i) German Federal banking Supervisory Office.

          (ii) Federal Ministry of Finance and local German Ministries of Finance.

3. QI represents that the following penalties apply for failure to obtain, maintain, and
evaluate documentation obtained under the laws and regulations identified in Item 1
above.

          (i) A breach by the bank or its customer of Section 154AO is subject to
          criminal prosecution (provided the conditions for negligent or fraudulent tax 
          evasion have been fulfilled) in accordance with the administrative regulations
          governing the application of the German Tax Code (Anwendungserlass zur
          Abgabenordnung).

          (ii) The German Tax Code provides for a range of penalties in the form of fines
          of up to DM 10,000 and terms of imprisonment not exceeding ten years.

          (iii) Customers acting under false names face administrative penalties (fines) and
          face having their accounts blocked.  In such situations, the bank is assumed to
          have committed the criminal offence of aiding and abetting tax evasion and is
          liable for the tax that the customer intended to evade.

          (iv) A bank’s failure to inquire as to a customer’s identification under Section 8
          of the Money Laundering Act or the failure to establish the correct identity and 
          address of a customer is an administrative offense, punishable by fines.  In such
          cases, employees of the bank are also subject to imprisonment of up to ten
          years in accordance with Section 261 of the German Penal Code.

4. QI shall use the following specific documentary evidence (and any specific
documentation added by an amendment to this Item 4 as agreed to by the Internal
Revenue Service) to comply with Section 5 of this Agreement provided that the specific documentary evidence satisfies the requirements of the laws and regulations identified in Item 1 above.  In the case of a foreign person, QI may, instead, use a Form W-8 in accordance with section 5 of this Agreement.  Either QI or a banking or securities association in Germany may request an amendment of this Item 4:

          (i) For natural persons:

                    (a) National Identity Card; or

                    (b) Passport.

                    (c) Birth certificate for individuals under the age of 18.

          (ii) For legal persons:

                    (a) For legal persons organized in Germany, extracts from public 
                    registers (commercial register, register of associations, register of 
                    foundations);

                    (b) For legal persons organized outside Germany, certified copies of the 
                    legal person’s charter documents.

5. QI shall follow the procedures set forth below (and also any procedures added by an amendment to this Item 5 as agreed to by the Internal Revenue Service) to confirm the identity of account holders that do not open accounts in person or who provide new documentation for existing accounts other than in person.  In the case of a foreign
person, QI may, instead, use a Form W-8 in accordance with section 5 of this
Agreement.  Either QI or a banking or securities association in Germany may request
an amendment to this Item 5.

          (i) QI shall not open an account by any means other than by establishing in 
          person the identity of a customer through the account holder’s own identity
          documents, except as permitted in (ii), (iii), (iv), (v), (vi) and (vii) below.

          (ii) QI may obtain by mail or otherwise a copy that is an exact reproduction of 
          the specific documentary evidence listed in Item 4 above from another person 
          that is subject to know-your-customer rules that have been approved by the
          Internal Revenue Service for purposes of qualified intermediary agreements,
          provided that the laws and regulations listed in Item 1 permit QI to rely on the
          other person to identify the account holder.

          (iii) QI may obtain a photocopy of the specific documentary evidence listed in
          Item 4 by mail or otherwise remotely from the account holder or a person 
          acting on behalf of the account holder, provided that the photocopy has been 
          certified as a true and correct copy by a person whose authority to make such 
          certification appears on the photocopy, and provided that the laws and 
          regulations listed in Item 1 permit QI to rely on the certified photocopy to  
          identify the account holder.

          (iv)    (a) QI may obtain by mail or otherwise a copy that is an exact   
                   reproduction of the specific documentary evidence listed in Item 4 from   
                   an affiliate of QI or a correspondent bank of QI, provided that the 
                   affiliate or correspondent bank has established in person the identity of 
                   the account holder and the laws and regulations listed in Item 1 permit 
                   QI to rely on documentation provided by that affiliate or correspondent 
                   bank to identify the account holder.

                   (b) For accounts opened prior to January 1, 2001, if QI was not 
                   required under its know-your-customer rules to maintain originals or 
                   copies of documentation, QI may rely on its account information if it has 
                   complied with all other aspects of its know-your-customer rules
                   regarding establishment of an account holder’s identity, it has a record 
                   that the documentation required under the know-your-customer rules
                   was actually examined by an employee of QI, or an employee of an 
                   affiliate of QI or a correspondent bank of QI, in accordance with the 
                   know-your-customer rules, and it has no information in its possession that
                   would require QI to treat the documentation as invalid under the rules of
                   Section 5.10(B) of the Agreement.

          (v) QI may open an account for natural persons who have identified themselves
          before an employee of the German Postal Service based upon the specific
          documentary evidence listed in Item 4(a) above, provided that the QI receives,
          prior to the establishment of the account, a declaration from the Post Office
          employee that he/she has identified the person based upon the appropriate
          documentary evidence, which declaration shall include the name, address and
          relevant data from the documentary evidence furnished by the person to the 
          employee.

          (vi) QI may open an account for natural persons residing outside of Germany 
          who have identified themselves before an employee of i) the German Embassy 
          in that foreign country or ii) an agency of the Federal government of the foreign
          country, based upon the specific documentary evidence listed in Item 4(a) 
          above, provided that the QI receives, prior to the establishment of the 
          account, a declaration from the respective employee that he/she has identified 
          the person based upon the appropriate documentary evidence, which 
          declaration shall include the name, address and relevant data from the 
          documentary evidence furnished by the person to the employee.

          (vii) QI may open an account for persons who or which have identified
          themselves before an institution licensed by the German Regulating Agency
          (“Regulierungsbehörde”) under the authority of the German Signature Act of
          1997 (Signaturgesetz), for the purpose of securing a digital signature and digital
          signature code, based upon the specific documentary evidence listed in Item 4
          above, provided that the QI receives, prior to the establishment of the account,
          the customer’s personal digital code and verifies the data from the 
          documentary evidence furnished by the customer to the licensed institution and 
          provided that the QI and its external auditor may access such data from the 
          licensed institution for purposes of the external auditor’s audit under Section 
          10 of this Agreement.

Page Last Reviewed or Updated: 18-Apr-2014