SECTION 3. EXPANSION OF JOINT

ACCOUNT PROVISION

Appendices 1, 2, and 3 of Rev. Proc. 2003–64, containing the WP and WT agreements and new Section 4A of the QI agreement, respectively, are amended as follows. In Appendices 1 and 2, the first paragraph of Section 10.01 of the WP and WT agreements are amended by inserting “and” before “(iii)” and by deleting “and (iv) the total reportable amounts distributed to, and included in the distributive share of, the partnership or trust for the calendar year do not exceed $200,000.” In Appendix 3, the first paragraph of Section 4A.01 of the QI agreement is amended by inserting “and” before “(iii)” and by deleting “and (iv) the total reportable amounts that QI has paid to accounts of the partnership or trust that are covered by the QI agreement do not exceed $200,000 for the calendar year.”