SECTION 9. TAX RETURN OBLIGATIONS

Sec. 9.01. Form 1042 Filing Requirement. (A) In general. QI shall file a return on Form 1042 on or before March 15 of the year following the calendar year in which QI acts as a qualified intermediary. Form 1042 shall be filed with the Internal Revenue Service Center, Philadelphia, PA 19255. In addition to the information specifically requested on Form 1042 and the accompanying instructions, QI shall attach to the form the following information:

(i) A schedule setting forth the reportable amounts that QI received in its capacity as a qualified intermediary during the calendar year, and the name, address, and employer identification number of each withholding agent from whom the reportable amounts were received; and

(ii) A statement setting forth the amounts of any overwithholding (overpayment) or underwithholding (balance due) adjustments made under Treas. Reg. §1.1461-2 and sections 11.02 and 11.05 of this Agreement, and an explanation of the circumstances that resulted in the over- or under- withholding.

(B) Extensions For Filing Returns. QI may request an extension of the time for filing Form 1042, or any of the information required to be attached to the form, by submitting Form 2758, Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns on or before the due date of the return. The application must be in writing, properly signed by a duly authorized agent of QI, and shall clearly set forth the following:

(i) The calendar year for which the extension is requested;

(ii) Whether the extension request is for the return, information required to be attached to the return, or both; and

(iii) A full explanation of the reasons for requesting the extension to assist the IRS in determining the period of extension, if any, that will be granted.

Sec. 9.02. Form 945 Filing Requirement. QI shall file a return on Form 945 on or before January 31 following the calendar year in which QI withholds any amount under section 3406 of the Code. The form must be filed at the address specified in the instructions for Form 945.

Sec. 9.03. Retention of Returns. QI shall retain Forms 945 and 1042 for the applicable statute of limitations on assessments and collection for the amount reported on the form.