QI & FATCA News
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On December 26, 2013, the IRS released Revenue Procedure 2014-10, that contains the FFI Agreement for Participating FFIs and Model 2 Reporting FFIs.
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On September 10, 2013, the IRS published technical corrections and amendments to the FATCA regulations.
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On October 28, 2013, the IRS released Notice 2013-69, that contains the draft FFI Agreement for Participating FFIs and IGA 2 FFIs.
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IRS Notice 2013-43 provides that QI Agreements that expire on December 31, 2013 (including QI Agreements automatically extended to December 31, 2013 under Notice 2011-53), will be automatically extended until June 30, 2014.
