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FATCA FAQs Qualified Intermediaries/Withholding Foreign Partnerships/Withholding Foreign Trusts. Q1. How does a Financial Institution that is not currently a Qualified Intermediary (“QI”), a Withholding Foreign Partnership (“WP”), or a Withholding Foreign Trust (“WT”) register to become one? Q2. How do FIs that are currently QIs, WPs and WTs renew their agreements? Q3. I am not currently a QI/WP/WT. Can…

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