Revised Qualified Intermediary (QI) Agreement

Information regarding QI agreement published in Revenue Procedure 2014-39, 2014-29 I.R.B. 151.

Form 1099 Reporting Responsibility, Private Arrangement Intermediaries (PAIs) and Joint Account and Agency Options under the Revised QI Agreement,  Special Procedures for New QIs during Calendar Year 2014, and QI Application and Renewal Procedures for Central Banks of Issue.

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