! under an applicable IGA, a change in

CAUTION circumstances includes when the jurisdiction

where the FFI is organized or resident (or the jurisdiction identified in Part II of the form) was included on the list of jurisdictions treated as having an intergovernmental agreement in effect and is removed from that list or when the FATCA status of the jurisdiction changes (for example, from Model 2 to Model 1). The list of agreements is maintained at www.treasury.gov/resource- center/tax-policy/treaties/Pages/FATCA-Archive.aspx.

Expiration of Form W-8BEN-E. Generally, a Form W-8BEN-E will remain valid for purposes of both chapters 3 and 4 for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year, unless a change in circumstances makes any information on the form incorrect. For example, a Form W-8BEN signed on September 30, 2014, remains valid through December 31, 2017.

However, under certain conditions a Form W-8BEN-E will remain in effect indefinitely absent a change of circumstances. See Regulations sections 1.1441-1(e)(4) (ii) and 1.1471-3(c)(6)(ii) for the period of validity for chapters 3 and 4 purposes, respectively.