FFI. A reporting Model 2 FFI that has a limited branch or is a member of an expanded affiliated group that includes a limited FFI or FFI member with a limited branch will not cease to be a reporting Model 2 FFI solely due to the expiration of the transitional rule for limited branches or limited FFIs under §1.1471-4(e)(2) or (3), respectively, provided that the reporting Model 2 FFI continues to comply with the requirements of the applicable Model 2 IGA with respect to such limited branches and limited FFIs.
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Samples: Ffi Agreement for Participating Ffi and Reporting Model 2 Ffi, Ffi Agreement for Participating Ffi and Reporting Model 2 Ffi, Ffi Agreement