SECTION 1. PURPOSE AND SCOPE

Sec. 1.01. General Obligations Sec. 1.02. Parties to the Agreement

sibility Sec. 3.02. Timing of Withholding Sec. 3.03. Deposit Requirements

to apply for a withholding foreign partnership or trust Employer Identification Number (WP-EIN, WT-EIN) to be used solely for WP or WT reporting and filing purposes. An applicant must apply for a WP-EIN or WT-EIN even if it already has another EIN. The WP-EIN or WT-EIN will be in addition to any EIN the WP or WT already has, which should be retained.

(8) A completed WP or WT agreement, as set forth in Appendix 1 or 2, executed as provided in section 6.