EFTA Document EFTA01451491

Form W-9 (Rev. 8-2013) Page 2 In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. Pao and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States: • In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity. • In the case of a grantor trust with a U.S. grantor or other U.S. owner. generally. t