• Change in Filing Requirement for Entities Claiming Exemption from Withholding Because They are Prohibited From Making Distributions

  Effective December 17, 2009
  
  

• Change in Information Reporting by Pass-Through Entities

  Effective November 24, 2009
  
  

• Changes to the Form PTE-EX and the Guide for Pass-Through Entities

  Effective June 4, 2009
  
  

• Deadline for Form PTE-EX changed

  Effective December 17, 2008