Specific Treatment of [Iraqi] Retirement Plans Sample Clauses

Specific Treatment of [Iraqi] Retirement Plans. The United States shall treat as deemed- compliant FFIs or exempt beneficial owners, as appropriate, for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, [Iraqi] retirement plans described in Annex II. For this purpose, a [Iraqi] retirement plan includes an Entity established or located in, and regulated by, [Iraq], or a predetermined contractual or legal arrangement, operated to provide pension or retirement benefits or earn income for providing such benefits under the laws of [Iraq] and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
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Related to Specific Treatment of [Iraqi] Retirement Plans

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