Parents agree that the agreement depends on it and that the school is satisfied that the student has appropriate accommodation arrangements and that, if necessary, a hosting contract or a designated guardian contract is concluded by all parties involved. Two important elements of the Safe Harbor procedure are:i) the subjects have a qualified exchange accommodation agreement (a “QEAA”) and (ii) the taxpayer uses the services of an exchange accommodation holder (an “EAT”). Agreement means this accommodation agreement between the student, the school and the parents, which governs the accommodation arrangements of the student. In both cases, the student`s breach of the accommodation contract or the agreement relating to the designated guardian is considered a violation of that agreement. Parents accept that if the student lives in a foster home admitted to the school, this contract is subject to a accommodation contract between the school and the parents.