Account Holder

Account Holder means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.

A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, other than a third person acting as an intermediary, is not treated as holding the account for purposes of the CRS, and such other person is treated as holding the account.