Template:ISDA Master Agreement 2002 FATCA Amendment

FATCA:
The following is added at the end of Section 2(d) as new section 2(d)(iv):

Foreign Account Tax Compliance Act. (a) For purposes of any Payer Tax Representation, the words “any tax from any payment” shall not include any tax imposed under Sections 1471 and 1472 of the Internal Revenue Code of 1986, as amended, (or the United States Treasury Regulations or other guidance issued thereunder) ("FATCA Withholding Tax"); and (b) the definition of “Indemnifiable Tax” shall not include any FATCA Withholding Tax.