Geo123: Thanks for your prompt reply. Unfortunately, it does not address my concerns (it seems very similar to a reply on another thread that I had just read before posting my query). I also looked at both URLs referenced, but they do not appear to address my concerns. In my case, there are two associated entities: One person is a sole proprietor, and their spouse owns a corporation. It appears from my reading that the sole proprietorship and the corporation must split the allowable immediate expense limit. Is this correct? If so, we want the sole proprietorship to have 10% and the corporation to have 90%. My question is "How do we complete the DIEP agreement form to achieve this result" for each spouse?