EFTA01581803

Form W-9 Oted. array 2005) osperwen or svineraw ken awe. seem Request for Taxpayer Identification Number and Certification Give form to the requester. Do not send to the IRS. Print or type See Specific InetnictIons on page 2. Spates shorn on your moarne tax retunl 7 — On Id ern( -T-12ust- 6,41/014,1 ir NJ c_ . et*, name. if dither eons above r-, Inclakluelf Check ardreprisa Nee Ll Sole paexistee Capceadon FirtnerStdp 0 Otter iv r —j Exempt from backup LI witindelne Address (nurrept. *554 end sat or oda no) (PI OO Atli NMI t-- aineArit I SCa fe--• 4 3 aequeates name and eddies (optional) City. state. and IP code SC 17-loi-rte LtSv.E 4,01-0 7 — Lis emount numbe(.) nee potions, Part I Taxpayer Identification Number (TIN) • • Enter your TIN In the appropriate box. The TIN provided must match the name given on Line 1 to avoid backup withholding. For Individuals this Is your social security number (SSN). However, for a resident alien. sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities. it is yew employer identification number (EIN). If you do not have a number. see How to get a 77W on page 3. le Note. If the account Is kt more than one name, see the chart on page 4 for gridetnes on whose number to enter. Part II Secret seams), matter I I + 1 + I I I Certification or Under penalties of perjury. I certify that 1. The number shown on thls form Is my correct taxpayer identification ntrnber (or I am waiting for a number to be issued to me). and 2. I am not subject to backup withholding because: (a) I an exempt from backup withholdings or (b) I have not been notified by the Internal Revenue Service ORS) that lam subject to backup withholding as a result of a faire to report all interest or dividends. Or (c) the IRS has notified ens that I am no longer subject to backup withholding. arid 3. I am a U.S. person (inducing a U.S. resident alien). Codification instructions. You must cross out item 2 above If you have been notified by the withholding because you have faded to report ell interest and cividends on your For mortgage interest paid, acquisition or aba of secured arrangement ORA), and generally. payments rarest and d provide your correct TW. $See the ri 4.) Sign I mason Here US. person le Purpose of F A person who Is red to file an inform retum with the IRS. must obtain your correct taxpayer identification number (TIN) to report, for example, Income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt. or contributions you made to an IRA. U.S. person. Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to: 1. Certify that the TIN you are giving Is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. Note. If a requester gives you a form other than Fenn W-9 to request your nN, you must use the requester's form if it is substantially similar to this Form W-9. For federal tax purposes you are considered a person if you are: • M incavidual who is a citizen or resident of the United States. • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, or t you are currently subject to backup . For real estate transactions, item 2 does not apply. lation of debt. contributions to an individual retirement e not required to sign the Certilcetion, but you must • My estate (other than a foreign estate) or trust. See Regulations sections 301.7701.6(a) and 7(a) for additional information. Foreign person. If you are a foreign person, do not use Form W-9. Instead, use the appropriate Form W-8 (see Publication 515, Withholding o' Tax on Nonresident Aliens and Foreign Entities). Nonresident alien who becomes a resident alien. Generally. only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on °erten types of Income. However, most tax treaties contain a provision known as a "saving clause: Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the recipient has otherwise become a U.S. resident alien for tax purposes. If you we a U.S. resident alien who is retying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items: 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. 2. The treaty ankle addressing the income. 3. The article number (or location) in the tax treaty that contains the saving clause and Its exceptions. Ca. No. 10231X Form W-9 (Rev. 1-2005) Confidential Treatment Requested by JPMorgan Chase JPM-SDNY-00061239 EFTA01581803