In a notification e-mailed yesterday evening, the IRS extended the time that qualified intermediaries (QIs), withholding foreign partnerships (WPs), and withholding foreign trusts (WTs) have to apply simplified joint account documentation, reporting, and withholding procedures under FATCA.  The notification states that QIs, WPs, and WTs that have entered into an agreement with a partnership or trust to apply the joint account option may now continue to apply the simplified joint account treatment until June 30, 2015.