Section 12. EFFECTIVE DATE OF

AGREEMENT

Sec. 12.01. New Applicants. (A) In General. Applications for WP status received on or before March 31 of the calendar year, if approved, will be effective January 1 of that calendar year. If an entity submits an application to be a WP after March 31 and does not receive any reportable amounts between January 1 of the calendar year in which the WP application is submitted and the date of approval, the entity will have a WP agreement with an effective date of the date it is issued a WP-EIN. All other entities applying for WP status after March 31 that are approved during the calendar year will have a WP agreement with an effective date of January 1 of the following calendar year. (B) Calendar Year 2017. If a WP is approved for WP status during calendar year 2017, the rules described in section 12.01(A) of this Agreement apply, except that the WP agreement effective from January 1, 2017, to the date of issuance of this revenue procedure will be the WP agreement in Revenue Procedure 2014– 47, and the WP agreement provided in this revenue procedure will be effective beginning on the date of issuance of this revenue procedure. Sec. 12.02. Renewal of WP Agreement. A WP that applies to renew its WP agreement provided in Revenue Procedure 2014–47 on or before March 31, 2017, will have a WP agreement with an effective date of the date of issuance of this revenue procedure.

APPENDIX TO WP AGREEMENT

General Instructions : WPs must provide the information and certifications described in this Appendix as applicable to their WP status and activities. The following Parts must be completed by the specified WPs:

Bulletin No. 2017–6 823 February 6, 2017

Parts I and II: All WPs.

Part III: WPs eligible pursuant to section 8.07 of the WP Agreement to apply for a waiver of the periodic review requirement (as described in section 8.07 of the WP Agreement) and who wish to apply for such a waiver. The following WPs are not eligible for a waiver: (a) WPs that are NFFEs, and (b) WPs that are part of a consolidated compliance program.

Part IV.A–G: All WPs that have not applied for or have not been approved for a waiver.

A Compliance Entity may complete Parts I and II for all WPs in its consolidated compliance program by providing aggregate information (where applicable). However, Part IV must be completed separately for each WP. If a Compliance Entity of a consolidated compliance program is completing this form, “WP” when used in Parts I and II means each WP that is a member of the consolidated compliance program.