[gamblor956]

As we're talking about cross-border bank accounts, the Patriot Act, when applied to foreign persons (individuals or corporations) attempting to open US bank accounts.

Also, FATCA. Though FATCA technically only applies to the financial institutions and not their customers, its information gathering requirements have the same effect as requiring bank customers to disclose certain information.

There are state level laws that may govern US persons attempting to open US bank accounts, both those vary by state.