Entity Accounts Not Required to Be Reviewed, Identified or Reported. Unless the Reporting Irish Financial Institution elects otherwise, where the implementing rules in Ireland provide for such an election, Preexisting Entity Accounts with account balances that do not exceed $250,000 as of December 31, 2013, are not required to be reviewed, identified, or reported as U.S. Reportable Accounts until the account balance exceeds $1,000,000.
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Samples: Treaty Series, www.revenue.ie, www.treasury.gov