EFTA01386259

Form W-9 (Rev. 12-2014) Page 4 Part II. Certification To establish to the withholding agent that you are a U.S. person. or resident alien. sign Form W-9. You may be requested to sign by the withholding agent evert if items 1. 4. or 5 below indicate otherwise. For a Joint account. only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see &SWIM'S& 00dr/earlier. Signature requirements. Complete the certification as indicated in items 1 through 5 below. 1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1963. You must owe your correct TIN, but you do not have to sign the certification. 2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester. you must cross out item 2 in the certification before signing the form. 3. Real estate transactions. You must sign the certification. You may cross out den 2 of the certification. 4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TiN. -Other payments include payments made in the course of the requester's trade or business for rents, royalties, goods (other than lotus for merchandise), medical and heath care services (ndudng payments to corporations), payments to a nonernployee for services, payments made in settlement of payment card and third party network transacbons, payments to certain fishing boat crew members and fishermen. and gross proceeds paid to attorneys (including payments to corporations). 5. Mortgage Interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section rash IRA, Covordeil ESA, Archer MSA or NSA contributions or distributions, and pension distributions. You must give your correct TN. but you do not have !o sign the certhica!lon What Name and Number To Give the Requester For this type of account: Give name and SSN of: ' individual ' Two or more individuals (joint account) 3. Custodian account of a minor (Uniform Gift to Minors Act) 4. a. The usual revocable savings trust (grantor is also trustee) b. So-called trust account that is not a legal or valid trust under state law 5. Sole proprietorship or disregarded entity owned by an individual 8. Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulations section 1.671-491X2)0) lAi) The individual The actual owner of the account or, it combined funds. the first individual on the account The minor' The grantor-trustee' Tice actual owner The owner The grantor' For this type of account Give name and EIN at: 7. Disregarded entity not owned by an indnodual 8. A valid trust, estate, or pension trust 9. Corporation or LLC electing corporate status on Form 8832 or Form 2553 10. Association, club. religious, charitable, educational, or other tax- exempt organization 11. Partnership or multi- member LLC 12. A broker or registered nominee 13. Account with the Department of Agriculture in the name of a pubic entity (such as a state or local government, school district, or prison) that receives agricultural program payments 14. Grantor trust fling under the Form 1041 Filing Method or the Optional Form 1099 Fling Method 2 (see Regulations section 1.671.4(b)(2)6) (B)) The owner Legal eminj The corporation The organization The partnership The broker or nominee The public entity The trust 'List Thy end circle to named the Minton Mose miter you turrish.11 only one POrtiOn on a paint meant Ms an SSN. that person's number mat be furnished. 'Circle the maces mane and *nth the minces SSN. 'You oval show your rdMdial name and you may also enter your business or DRA name on the Vuelnosa nernedisregardee entity' roma line. You may use edfw your SSN or EIN el you TOM OneetiA the IRS encturegas you to use your SSN. ' Up Ant and aide the nuns of the eon, ease. or person twat. (Do not turban the finial the pommel represensitive or trustee unless the legal amity melt le not slasiertatee m Ile scant NW see Special runs for twowsnos on page 2. 'Note. Groner aloe must provide a Form W-9 to lmstee a/ trust Note. If no name is circled when more than one name is listed. the number w11 be considered to be that of the first name fisted. Secure Your Tax Records from Identity Theft Identity theft *cars when someone uses your personal information such as your name. SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using you. SSN to receive a refund. To reduce your risk: • Protect your SSN. • Ensure your employer is protecting you SSN. and • Be careful when choosing a tax prepare,. If your tax records are affected by identity theft and you receive a notice from the IRS. respond right away to the name and phone number printed on the IRS notice or letter. II your tax records are not currently affected by identity theft but you think you we at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039. For more information, see Publication 4535. Identity Theft Prevention and Victim Assistance. Victims of identity theft who are experiencing economic harm or a system problem, or are seeking help in resoMng tax problems that have not been resolved through normal channels, may be eligible ear Taxpayer Advocate Service (TAS) assetance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1.800-829.4059. Protect yourself from suspicious emails or phishing schemes. Plashing is the creation and use of email and websdes designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise man attempt to scam the user into surrendenng private information that will be used for identity theft. The IRS does not initiate contacts with taxpayers via nib. Also, the IRS does not request personal detailed information through emai or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their molt card. bank. or other financial accounts. If you receive an unsolicited email claiming to be from the IRS, forward this message to phishingein.gov. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration inGyzg al 1.800.366.4484. You can forward suspicious entails to tho Federal Trade Commission at: spemouce.goy or contact them at www.ftc.govirdthelt or 1-877-IDTHEFT ft-877-438.4338). Visit IRS.gov to learn more about identity theft and how to reduce your risk. Privacy Act Notice Section 6109 at the Internal Revenue Code requires you to provide your correct TIN to presorts (including federal agencies) who are required to fie information returns with the IRS to repot interest, dindends, or certain other income paid to you: mortgage interest you paid: the acquisition or abandonment of secured property: the cancelation of debt: or contributions you made to an IRA. Archer MSA, or HSA. The person collecting this form uses the information on the form to Ale information returns with the IRS, reporting the above information. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states. the District of Columbia. and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty. to federal and state agencies to enforce civil and climatal laws, or to federal law enforcement and intelligence agencies to combat terronsm. You must provide your TIN whether or not you are required to file a tax return. Under section 3406. payers must generally withhold a percentage of taxable nterest. dividend. and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also aPPIY for providing false or fraudulent information. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0087873 SDNY GM_00234057 EFTA01386259