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Recent Changes

  • 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

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