Pooled Reporting. A participating FFI may report with respect to chapter 4 reportable amounts paid to recalcitrant account holders and nonparticipating FFIs in a chapter 4 reporting pool. With respect to recalcitrant account holders, a separate chapter 4 reporting pool is required for each class of recalcitrant account holders described in §1.1471-4(d)(6). Additionally, a participating FFI must report payees of
Appears in 2 contracts
Sources: Ffi Agreement, Ffi Agreement