Template:Nutshell 2002 ISDA 871(m) amendment

Section 871(m)

(i) This Agreement is a “Covered Master Agreement” under the ISDA 2015 Section 871(m) Protocol, published on November 2, 2015. The Implementation Date is the effective date of this Agreement.

(ii) “Dividend Equivalent Tax” includes any tax imposed on payments treated as from US-sourced dividends under Section 871(m).