EFTA Document EFTA01451492

Form W-9 (Rev. 8-2013) Page 3 Exempt payee code. Generally, indroduals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends. Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions. Note. If you are exempt from backup withholding. you should still complete this loon to avoid possble erroneous backup withholding. The following codes identify payees that are exempt from backup withholding: 1—An organization exempt from tax under section 501(a), any IRA. or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401 (f)(2) 2—The United States or any of its agencies or instnanentalities 3—A suite, the District of Columbia, a possession of the United States, or any of their political sutxfivisicers or instrumentailies 4—A foreign government or any of its political subdivisions. agencies. or instrumentalities 5—A corporation 6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States 7—A futures commission merchant registered with the Commodity Futures Trading Commission 8—A real estate investment trust 9—An entity registered at all times during the lax year under the Investment Company Act of 1940 10—A common trust fund operated by a bank under section 584(a) 11—A financial institution 12—A middleman known in the investment community as a nominee or custodian 13—A trust exempt from tax under section 564 Or described in section 4947 The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above. 1 through 13. IF the payment Is for... THEN the payment is exempt for ... Interest and dividend payments All exempt payees except for 7 Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired poor to 2012. Barter exchange transactions and patronage dividends Exempt payees 1 through 4 Payments over $600 required to be reported and direct sales over $5,000' Generally, exempt payees 1 through 52 Payments made in settlement of payment card or third party network transactions Exempt payees 1 through 4 'See Form 1099-MISC, Miscellaneous Income, and its instructions. 'However, the following payments made o a corporation and reportable on Form 1099'MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney, and payments for services paid by a federal executive agency. Exemption from MICA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certan foreign financial institutions. Therefore. if you are only submitting the form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial essteuton is subject to these requirements. A—An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a$37) B — The United Stales or any 01 Its agencies or Instrumentalities C —A state, the District of Columbia. a possession of the United States, or any of their political subdivisions or instrumentalities D —A corporation the stock of which is regularly traded on one or more established securities markets. as described in Reg. section 1.1472-1(0)1)(i) E —A corporation that is a member of the same expanded affiliated group as a corporation described n Reg. section 1.1472-1(c)(iyo F —A dealer on securities, commodities, or derivative financial instruments (including notional principal contracts. futures. forwards. and options) that is registered as such under the laws of the United States or any state G —A real estate investment trust H —A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940 I —A common trust fund as defined in section 584(a) J—A bark as defined in section 581 K—A broker 1—A trust exempt from lax under section 664 or described in section 4947(a)(1) M —A tax exempt trust under a section 403(b) plan or section 457(g) plan Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS uviissOual taxpayer identification number 011N). Enter It in the social security number box. If you do not have an ITIN. see How to get a TIN below. it you are a sole proprietor and you have an EIN. you may enter either your SSN or EIN. However. the IRS prefers that you use your SSN. If you are a single-member U.0 that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on page 2). enter the owner's SSN (ix EIN. if the owner has one). Do not enter the disregarded entity's EIN. If the LLC is classified as a corporation or partnership, enter the entity's EIN. Note, See the chart on page 4 for further clarification of name and TIN combinations. How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN. get Form SS-5. Application for a Social Security Card, from your local Social Security Administration o ' online at twnessegov. You may also get this form by calling 1 Use Form W-7. Application for IRS Individual Taxpayer Identificat . apply for an ITIN. or Form SS-4. Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN onlne by accessing the IRS websde at www.irs.govibusinesses and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling 1-800- TA)(-FORM If you are asked to complete Form W-9 but do not have a TIN. apply for a TIN and 'ante -Applied For in the space for the T1N, sign and date the form, and give it to the requester. For interest and dividend payments. and certain payments made with respect to readily tradable instruments. generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholdng on payments. The 60-day rule does not apply to other types of payments. You win be subject to backup withholding on all such payments until you provide your TIN to the requester. Note. Entering 'Applied For' means that you have already applied for a TIN or that you intend to apply for one soon. Caution: A disregarded U.S. entry that has a foreign owner must use the appropriate Form 1011-8. 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 even if items 1, 4, or 5 below indicate otherwise. For a joint account. only the person whose TIN is shown in Pan I should sign (when required). In the case of a disregarded entity, the person identified on the -Name' line must sign. Exempt payees. seeErarptpayeecodeeadier. 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 1983. You must give 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 len You must sign the certification or backup withholding will apply. If you are subject to backup withhokIng 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 item 2 of the certification. 4. Other payments. You must give your correct T1N, 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 bills for merchandise), medical and health care services (including payments to corporations). payments to a nonemployee for services. payments made in settlement of payment card and third party network transactions, 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 529). IRA. Cowden ESA. Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN. but you do not have to sign the certification. CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0108116 SONY GM_00254300 EFTA01451492