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Legal Update

IRS Publishes Modified QI Agreement

19 July 2016
Mayer Brown Legal Update

The US Internal Revenue Service published Notice 2016-42, which proposes the terms of a new Qualified Intermediary Agreement. The proposed QI Agreement builds upon Rev. Proc. 2014-38, which contains the terms of the Qualified Intermediary Agreement currently in effect. The modifications contained in the proposed QI Agreement, while not numerous, are significant. This Legal Update discusses several important modifications to the current QI Agreement that are included in the proposed QI Agreement.


  • James R. Barry
    T +1 312 701 7169
  • Mark H. Leeds
    T +1 212 506 2499
  • Jonathan A. Sambur
    T +1 202 263 3256
  • Jared B. Goldberger
    T +1 212 506 2421
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