S.L. 123.156 Art. 3States shall for Code, Malta plan Malta, or a pension or the laws of reporting,

Specific Treatment of Malta Retirement Plans. The United treat as deemed-compliant FFIs or exempt beneficial owners, as appropriate, purposes of sections 1471 and 1472 of the U.S. Internal Revenue retirement plans described in Annex II. For this purpose, a Malta retirement includes an Entity established or located in, and regulated by, predetermined contractual or legal arrangement, operated to provide retirement benefits or earn income for providing such benefits under Malta and regulated with respect to contributions, distributions, sponsorship, and taxation.