SECTION 4. AMENDMENT TO QI

AGREEMENT

This revenue procedure amends the QI agreement, contained in Rev. Proc. 2000–12, to add new section 4A, contained in Appendix 3 of this revenue procedure. Pursuant to Section 12.02 of the QI agreement, this amendment applies not only to QI agreements entered into on or after the effective date of this revenue procedure but also to all existing QI agreements. A QI may apply the provisions of section 4A as of the beginning of the 2003 calendar year.