EFTA Document EFTA01382773

S-I/A Table of Contents Federal Estate Tax Class A common stock held by an individual non-U.S. holder at the time of death will be included in such holder's gross estate for United States federal estate tax puiposts, unless an applicable estate tax treaty provides otherwise. Information Reporting and Backup Withholding Information reporting generally will apply to the dividends paid to a non-U.S. holder. and the tax withheld, if any, with hc.µct to such dividends. regardless of whether wi