Specific Treatment of Retirement Plans. The United States will treat as a deemed- compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code [FATCA Partner] retirement plans described and identified in Xxxxx XX. For this purpose, a [FATCA Partner] retirement plan includes an entity established or located in and regulated by [FATCA Partner], 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 [FATCA Partner] and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed- compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code Danish retirement plans described and identified in Annex II. For this purpose, a Danish retirement plan includes an entity established or located in and regulated in Denmark, 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 Denmark and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed- compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code Irish retirement plans described and identified in Annex II. For this purpose, an Irish retirement plan includes an entity established or located in and regulated in Ireland, 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 Ireland and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed- compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code German retirement plans described and identified in Annex II. For this purpose, a German retirement plan includes an entity established or located in and regulated in the Federal Republic of Germany, 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 the Federal Republic of Germany and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code United Kingdom retirement plans described and identified in Annex II. For this purpose, a United Kingdom retirement plan includes an entity established or located in and regulated in the United Kingdom, 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 the United Kingdom and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The U.S. Treasury Department shall treat as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code, Mexican retirement plans described and identified in Annex II. For this purpose, a Mexican retirement plan includes an entity established or located in and regulated by Mexico, 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 Mexico and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed- compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code Italian retirement plans described and identified in Annex II. For this purpose, an Italian retirement plan includes an entity established or located in and regulated in Italy, 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 Italy and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed-com- pliant FFI or exempt beneficial owner, as appro- priate, for purposes of section 1471 of the U.S. Internal Revenue Code Norwegian retirement plans described and identified in Annex II. For this purpose, a Norwegian retirement plan includes an entity established or located in and regulated in Norway, or a predetermined con- tractual or legal arrangement, operated to pro- vide pension or retirement benefits or earn income for providing such benefits under the laws of Norway and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code Spanish retirement plans described and identified in Annex II. For this purpose, a Spanish retirement plan includes an entity established or located in and regulated in Spain, 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 Spain and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
Specific Treatment of Retirement Plans. The United States shall treat as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code [FATCA Partner] retirement plans described and identified in Annex II. For this purpose, a [FATCA Partner] retirement plan includes an entity established or located in and regulated in [FATCA Partner], 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 [FATCA Partner] and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation. Identification and Treatment of Other Deemed-Compliant FFIs and Exempt Beneficial Owners. The United States shall treat each Non-Reporting [FATCA Partner] Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code.
