[F14. Account maintained U.K.
In general, an account would be considered to be maintained by a Financial Institution as follows:
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution);
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution);
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution;
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.]