SECTION 10. MISCELLANEOUS

PROVISIONS

Sec. 10.01 . WT’s application to become a withholding foreign trust and the Appendix to this Agreement are hereby incorporated into and made an integral part of this Agreement. This Agreement, WT’s application, and the Appendix to this Agreement constitute the complete agreement between the parties.

Sec. 10.02 . This Agreement may be amended by the IRS if the IRS determines that such amendment is needed for the sound administration of the internal

2002–24 I.R.B. 1175 June 17, 2002

revenue laws or internal revenue regulations. The agreement may also be modified by either WT or the IRS upon mutual agreement. Such amendments or modifications shall be in writing.

Sec. 10.03 . Any waiver of a provision of this Agreement is a waiver solely of that provision. The waiver does not obligate the IRS to waive other provisions of this Agreement or the same provision at a later date.

Sec. 10.04 . This Agreement shall be governed by the laws of the United States. Any legal action brought under this Agreement shall be brought only in a U.S. court with jurisdiction to hear and resolve matters under the internal revenue laws of the United States. For this purpose, WT agrees to submit to the jurisdiction of such U.S. court.

Sec. 10.05 . WT’s rights and responsibilities under this Agreement cannot be assigned to another person.

Sec. 10.06 . Notices provided under this Agreement shall be mailed registered, first class airmail. Notice shall be directed as follows:

To the IRS:

Internal Revenue Service LMSB:FS:QI 290 Broadway New York, NY 10007–1867 USA

All notices sent to the IRS must include the WT’s WT-EIN.

To WT:

Sec. 10.07 . WT, acting in its capacity as a withholding foreign trust or in any other capacity, does not act as an agent of the IRS, nor does it have the authority to hold itself out as an agent of the IRS.

IN WITNESS WHEREOF, the above parties have subscribed their names to these presents, in duplicate .

Signed this day of,

(name and title of person signing for WT)

(name and title of person signing for IRS)

PR Election Statement

By signing hereunder, WT makes the PR election under section 6.03 of this Agreement .

(name and title of person signing for WT)

Appendix A

WT and the IRS agree that any of the following auditors may be used by WT to perform the external audits required by section 8 of this Agreement.

[Names, addresses, telephone and fax numbers of external auditors.]

26 CFR 601.201: Rulings and determination letters. (Also, Part I, §§ 401; 1.401(a)(9)–1.)

Rev. Proc. 2002–29