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SELLER'S CERTIFICATION OF NON - FOREIGN STATUS UNDER <br />FOREIGN INVESTMENT IN REAL PROPERTY TAX ACT ( "FIRPTA ") (26 U.S.C. 1445) <br />File No: OSA- 5013727 October 08, 2015 <br />All items in this form must be completed by each seller. All sellers must have a taxpayer <br />identification number (TIN) even if sellers CANNOT provide this certification and FIRPTA <br />withholding must be done. A TIN is not an indication that the seller is a resident alien or U.S. <br />Citizen. <br />Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S. real property interest <br />must withhold tax if the transferor (seller) is a foreign person. <br />THIS SECTION FOR INDIVIDUAL TRANSFEROR; EACH SELLER MUST COMPLETE AND SIGN ADD <br />SIGNATURE LINES OR MAKE COPIES FOR EACH SELLER TO COMPLETE: <br />To inform the transferee (buyer) that withholding of tax is not required upon my disposition of a U.S. real <br />property interest, the undersigned seller hereby certifies the following: <br />1. I AM ( ) AM NOT( ) a nonresident alien for purposes of U.S. income taxation (if <br />you are a nonresident alien, withholding will be done unless another exemption applies); <br />2. My U.S. Taxpayer Identification (Social Security) Number is ; <br />3. My home address is <br />I understand that this certification may be disclosed to the Internal Revenue Service by the transferee and <br />that any false statement I have made here could be punished by fine, imprisonment, or both. <br />Under penalties of perjury I declare that I have examined this certification and to the best of my knowledge and <br />belief it is true, correct, and completer_ <br />Date City of Santa Ana <br />THIS SECTION FOR ENTITY TRANSFEROR: <br />For U,S, tax purposes (including Section 1445), the owner of a disregarded entity (which has legal title to a <br />U.S. real property interest under local law) will be the transferor of the property and not the disregarded entity. <br />To inform the transferee that withholding of tax is not required upon the disposition of a U.S. real property <br />interest by the undersigned, the undersigned hereby certifies the following on behalf of Transferor: <br />1. Transferor IS ( ) IS NOT ( ) a foreign corporation, foreign partnership, foreign <br />trust, or foreign estate (as those terms are defined in the Internal Revenue Code and Income <br />Tax Regulations) (if you are a foreign entity, withholding will be done unless another exemption <br />applies); <br />2. Transferor IS ( ) IS NOT ( ) a disregarded entity as defined in Section 1.1445 - <br />2(b)(2)(iii); <br />3. Transferor's U.S. employer identification number is ; <br />4. Transferor's office address is <br />Transferor understands that this certification may be disclosed to the Internal Revenue Service by transferee <br />and that any false statement contained herein could be punished by fine, imprisonment, or both. <br />Under penalties of perjury I declare that I have examined this certification and to the best of my knowledge <br />and belief it is true, correct, and complete, and I further declare that I have authority to sign this document on <br />behalf of Transferor. <br />Date City of Santa Ana <br />