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Cash payment of $75 available only in conjunction with new consumer interest-bearing checking accounts opened online by December 31, 2006, and set up for a recurring direct deposit of at least $100 within 60 days of account opening. New checking accounts will be reviewed at month-end for evidence of direct deposit. Upon verification of direct deposit, it may take up to 30 days to process cash payments. Therefore, it may take up to 60 days after direct deposit is established for cash payments to be credited to new accounts. Credit will be reported as interest earned on IRS Form 1099-INT. Account holder is responsible for any applicable taxes. Only one cash offer per household. Offer is not transferable. Other restrictions may apply. A minimum $100 deposit is required to open a U.S. Bank checking account. Fees may reduce earnings. Deposit products offered by U.S. Bank, N.A., Member FDIC.