Qualified Intermediary AgreementQualified Intermediary Agreement • November 19th, 2022
announces that because the updated WP and WT agreements will not be published before December 31, 2016, WPs and WTs with agreements currently in effect may continue to treat those agreements as in effect until updated agreements are issued in January 2017.
ContractQualified Intermediary Agreement • October 14th, 2019
tual rights to sell the taxpayer’s relinquished property and transfers a replacement property to the taxpayer as a qualified intermediary (within the meaning of Treasury Regulations section 1.1031(k)–1(g)(4)) or enters into an agreement with the taxpayer to take title to a property as an exchange accommodation title- holder (within the meaning of Revenue Proce- dure 2000–37) or enters into an agreement with a taxpayer to act as a qualified trustee or qualified escrow holder (within the meaning of Treasury Regulations section 1.1031(k)–1(g)(3));
ContractQualified Intermediary Agreement • March 22nd, 2001
Proposed Qualified Intermediary Agreement Notice 2016-42Qualified Intermediary Agreement • July 1st, 2016
This Notice sets forth the proposed qualified intermediary (QI) withholding agreement (QI agreement) entered into under §1.1441-1(e)(5).1 In general, the QI agreement allows foreign persons to enter into an agreement with the Internal Revenue Service (IRS) to simplify their obligations as a withholding agent under chapters 3 and 4 and as a payor under chapter 61 and section 3406 for amounts paid to their account holders.
on Compliance of Company with the Qualified Intermediary Agreement with an additional function of a Qualified Derivative Dealer (QI/QDD Agreement)Qualified Intermediary Agreement • June 25th, 2024
Application (withholding statement) means one of the following applications, the form of which is defined in the internal documents of the Settlement Depositary:
ContractQualified Intermediary Agreement • February 8th, 2022
ContractQualified Intermediary Agreement • October 20th, 2021
Re: 2023 Qualified Intermediary AgreementQualified Intermediary Agreement • March 13th, 2023
The Securities Industry and Financial Markets Association (“SIFMA”)1 would like to thank the Internal Revenue Service (the “IRS”) for issuing Revenue Procedure 2022-43, providing the final qualified intermediary ("QI") withholding agreement (the “Agreement”). SIFMA takes this opportunity to propose several recommendations for the Treasury Department and the IRS to consider in order to clarify certain provisions in the Agreement.
Rev. Proc. 2022-43Qualified Intermediary Agreement • December 12th, 2022
intermediary (QI) withholding agreement (QI agreement) entered into under §1.1441- 1(e)(5) that applies beginning January 1, 2023 (the 2023 QI Agreement). In general, the QI agreement allows certain persons to enter into an agreement with the Internal Revenue Service (IRS) to simplify their obligations as withholding agents under chapters 3 and 4 and as payors under chapter 61 and section 3406 for amounts paid to their account holders and allows certain persons to act as qualified derivatives dealers (QDDs) and assume primary withholding and reporting responsibilities on all dividend equivalent payments they make. The 2023 QI Agreement also allows foreign persons to enter into the agreement for purposes of the withholding and reporting required under sections 1446(a) and (f) with respect to their account holders holding interests in publicly traded partnerships.
THIS AGREEMENT is made in duplicate effective January 1, 2012 betweenQualified Intermediary Agreement • December 17th, 2007
designated in Appendix A of this Agreement that are signatories to this Agreement (individually and collectively referred to as “QI”), and the INTERNAL REVENUE SERVICE (the “IRS”):
