[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR36.3121(l)(1)-2]

[Page 447]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 36_CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES--Table of Contents
 
Sec. 36.3121(l)(1)-2  Amendment of agreement.

    (a) An agreement entered into by a domestic corporation as provided 
in Sec. 36.3121(l)(1)-1 may be amended so as to be made applicable, in 
the same manner and under the same conditions, with respect to any one 
or more of the foreign subsidiaries of the domestic corporation not 
previously named in the agreement. See Sec. 36.3121(l)(2)-1(b), 
relating to the effective period of an amendment of an agreement.
    (b) Form 2032 Supplement is the form prescribed for use in amending 
an agreement entered into by a domestic corporation as provided in Sec. 
36.3121(l)(1)-1.
    (c) A domestic corporation shall signify its desire to amend an 
agreement entered into by the corporation as provided in Sec. 
36.3121(l)(1)-1 by executing and filing Form 2032 Supplement in 
triplicate.
    (d) Form 2032 Supplement shall be executed and filed in the manner 
and in conformity with the requirements prescribed in the instructions 
relating to such form and in Sec. 36.3121(l)(1)-1(c) in respect of an 
agreement on Form 2032. Form 2032 Supplement executed and filed as 
provided in this paragraph shall be signed and dated by the district 
director or director of the service center, and, upon such signing, the 
Form 2032 Supplement so executed and filed will constitute an amendment 
of the agreement entered into on Form 2032. The Internal Revenue Service 
will return one copy of the amendment to the domestic corporation, will 
transmit one copy to the Department of Health, Education, and Welfare, 
and will retain one copy (together with all related papers).

[T.D. 6145, 25 FR 14021, Dec. 31, 1960, as amended by T.D. 7012, 34 FR 
7694, May 15, 1969]

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