Section 12. EFFECTIVE DATE OF

AGREEMENT

Sec. 12.01. New Applicants. (A) In General. Applications for WT 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 WT after March 31 and does not receive any reportable amounts between January 1 of the calendar year in which the WT application is submitted and the date of approval, the entity will have a WT agreement with an effective date of the date it is issued a WTEIN. All other entities applying for WT status after March 31 that are approved during the calendar year will have a WT agreement with an effective date of January 1 of the following calendar year.

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

Parts I and II: All WTs.

Part III: WTs eligible pursuant to section 8.07 of the WT Agreement to apply for a waiver of the periodic review requirement (as described in section 8.07 of the WT Agreement) and who wish to apply for such a waiver. WTs that are NFFEs are not eligible for a waiver.

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

B (Qualified Certification). All WTs complete Sections C, D, E, and F.

A. Certification of Effective Internal Controls

If the responsible officer has identified an event of default or a material failure that WT has not corrected as of the date of this certification (or if an event of default or material failure has otherwise been identified), the responsible officer cannot make the certification of effective internal controls under this Section A and must make the qualified certification under Section B, below. The responsible officer certifies to the following, check each statement to confirm:

1. WT has established a compliance program that meets the requirements described in section 8.02(B) of the WT Agreement that is in effect as of the date of the certification and during the certification period.
2. Based on the information known (or information that reasonably should