For other Swiss Banks it is possible and legal to deal with American taxpayers as a "qualified intermediary", but the rules are complex.

对于其他瑞士的银行来说，将美国的纳税人作为“具备资质的中介人”是可能的，合法的，但是相关的规定则十分繁琐。

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If the bank spits out more names, it will reduce its risk of a ruinous U.S. criminal prosecution or of being kicked out of an IRS program--known as the qualified intermediary program--that is essential to its ability to do business internationally.

FORBES: End of an Era?

Among the accusations: The bank encouraged its American customers to open accounts in the name of Lichtenstein foundations to conceal their ownership, and it advised them how to set up their investments to fly under the radar of the Qualified Intermediary program.

FORBES: Tax Havens Under Attack By Congress