! under an applicable IGA, a change in circumstances

CAUTION includes when the jurisdiction where the FFI is

organized or resident (or the jurisdiction where a disregarded entity or branch of an FFI is organized, identified in Part II of the form) was included on the list of jurisdictions treated as having an intergovernmental agreement in effect and is removed from that list or when the FATCA status of the jurisdiction changes (for example, from Model 2 to Model 1). The list of agreements is maintained at www.treasury.gov/ resource-center/tax-policy/treaties/Pages/FATCA- Archive.aspx.