Template:ISDA Master Agreement 2002 871(m) amendment

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Section 871(m)

(i) The amendments set out in the Attachment to the ISDA 2015 Section 871(m) Protocol published by ISDA on November 2, 2015, as published on the ISDA website (www.isda.org) apply to this Agreement.
(ii) “Dividend Equivalent Tax” includes any tax imposed on deemed payments treated as dividends from sources within the United States under Section 871(m) or any Applicable Rules issued thereunder.
(iii) This Agreement will be deemed to be a Covered Master Agreement and the Implementation Date will be the effective date of this Agreement for the purposes of such protocol.