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ATTACHMENT
<br />Form W-9(Rev, B-2013) Pace
<br />Exempt payee code. Generally, Individuals (Including sale protrusions) are not
<br />exempt from backup withholding. Corporations are exempt from backup
<br />withholding for certain payments, such as Interest end dividends, Corporations are
<br />not exempt from backup withholding for payments made In scettomont of payment
<br />card or third party network transections.
<br />Note. If you are exempt from backup withholding, you should still complete this
<br />form to avoid possible erroneous backup withholding.
<br />The following codes Identify payees that are exempt from backup withholding:
<br />1—An orgenkalfon exempt from tax under section 601(a), any IPA, or a
<br />custodial account under section 403(b)(7) if the account satisfies the requirements
<br />of section 401(fj(2)
<br />2—Tho United States or any of Its agencies or instrumentalities
<br />3—A state, the District of Columbia, a possession of the United Stales, or any of
<br />their political subdivisions or instrumentalities
<br />4—A foreign government or any of Its political subdivisions, agencies, or
<br />Instrumentalitles
<br />6—Acorporation
<br />6—A dealer In securities or commodities required to register in the United
<br />States, the District of Columbia, or a possession of the United States
<br />7--A futures commission merchant registered with the Commodity Futures
<br />Trading Commission
<br />8—A real estate Investment trust
<br />9—An entity registered at all times during the lax year under the Investment
<br />Company Act of 1940
<br />10—A common trust fund operated by a bank under section 584(a)
<br />I t—A financial institution
<br />12—A middleman Imewn In the Investment community as a nominee or
<br />custodian
<br />13—A trust exempt from tax under motion 664 or described in section 4947
<br />The following char[ shows types of payments that may be exempt from backup
<br />withholding. The chart applies to the exempt payees haled above, 1 through 13.
<br />IF the payment is for...
<br />THEN the payment Is exempt for..
<br />Interest and dividend payments
<br />All exempt payee a except
<br />for?
<br />Broker transactions
<br />Exempt payees 1 through 4 and 6
<br />through 11 and all C corporations. S
<br />corporations must not enter an exempt
<br />payee code because they are exempt
<br />only for sales of noncovered securities
<br />acquired prior to 2012.
<br />Barter exchange transactions and
<br />Exempt payees t through 4
<br />pal ronage dividends
<br />Payments over $600 required to be
<br />Generally, exempt payees
<br />reported and direct sales over$6,000'
<br />1through 6s
<br />Payments made in settlement of
<br />Exempt payees 1 through 4
<br />payment card or third party network
<br />transactions
<br />'Seo Farm 1099-MISC, Miscellaneous Income, and its Instructions.
<br />However, the folfowing payments made to a corporation and reportable on Form
<br />1099-MISC are not exempt from It culotte withholding: medical and health care
<br />payments, attorneys' fees, gross proceeds paid to an allarney, and payments for
<br />services paid by a federal executive agency.
<br />Exemption from FATCA reporting code. The following cedes Idenllfy payees
<br />that are exempt from reporting under FATCA. These codes appy to persons
<br />submitting this form for accounts maintained outside of the United States by
<br />cartaln foreign financial Institutions, Therefore, It you are only submitting this form
<br />for an account you hold In the United States, you may leave this field blank.
<br />Consult with the person requesting this rami If you are uncertain If the financial
<br />Institution Is subject to those requirements.
<br />A—An organization exempt from tax under section 501(e) or any Indlvldual
<br />retirement plan as defined in section 7701(x)(37)
<br />H—The United States or any of Its agencies or Instrumentalities
<br />C—A state, the District of Columbia, a possession of the United States, or any
<br />of their political subdivisions or Instrumentalities
<br />D—Acorpomlion the stock of which Is regularly traded on one or more
<br />established securities markets, as described In Reg, section 1.1472-f(c)(1)(1)
<br />E—A corporation that Is a member of the same expanded affiliated group as a
<br />corporation described In Reg. section 1.1472-1(a)(t)l7)
<br />F—A dealer in securities, commodities, or Of effective financial Instrumords
<br />(Including notional principal contracts, futures, forwards, and options) that la
<br />registered as such under the laws of the United Slates or any state
<br />G—A real estate investment trust
<br />H—A regulated Investment company as defined in section 861 or on entity
<br />registered at all times during the tax year under the Investment Company Act of
<br />1940
<br />I—A common trust fund as defined In section 684(a)
<br />J—A bank as defined In section 681
<br />K—A broker
<br />L—A trust exempt from tax under section 664 or described In section 4947(a)(1)
<br />M—A tax exempt trust under a section 403(b) plan or section 457(g) plan
<br />Part I, Taxpayer Identification Number (TIN)
<br />Enter your TIN in the appropdom box. If you aro a resident all and you do not
<br />have and are not eligible to get an SEN, yourTlN Is your IRS Individual taxpayer
<br />Identification number (ITIN). Enter it In the social security number box. (f you do not
<br />have an ITIN, so Now to get a 7/N below.
<br />If you arc a sale proprietor and you have an FIN, you may enter either your SSN
<br />or EIN. However, the IRS prefers that you use your SSN.
<br />If you are a single-membor LLC that la disregarded as an entity separate from Its
<br />owner (sea LimitedVab/illy Company (LLC) on page 2), enter the owners SSN (or
<br />FIN, if the owner has one). Do not enter the disregarded entity's EIN. If the LLC Is
<br />classified as a corporation or partnership, enter the entity'a EIN.
<br />Notc, See the chart on page 4 for further clarification of name and TIN
<br />combinations,
<br />How to gel a TIN. If you do not have a TIN, apply for one Immediately. To appy
<br />for an SSN, get Farm SS -5, Application for a Social Security Card, from your local
<br />600lat Security Administration office or get this farm online at www.ess.gov. You
<br />may also get this farm by calling 1-800-772-1213. Use Form W-7, Application for
<br />IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form 88-4,
<br />Application for Employer Identification Number, to apply for an EIN. You con stepy
<br />for an EIN online by accessing the IRS website at www,lr afrov/buslnesses and
<br />clicking on Employer Identificatlon Number (EIN) End at Staging a Hcoinage. You
<br />can got Forms W-7 and SS -4 from the IRS by visiting IRS,gov or by calling 1.800 -
<br />TAX -FORM (1000.829-3676).
<br />It you are asked to complete Form W-9 but do not have aTIN, apply for a TIN
<br />and write "Applied For" in the space for the TIN, sign and dale the form, and give It
<br />to the requester. For Interest and dividend payments, and certain payments made
<br />with respect to readily laudable instruments, generally you will have SO days to got
<br />a TIN and give it to the requester before you are subject to backup withholding on
<br />payments. The 80 -day rule does not apply to other types of payments. You will be
<br />subject to backup withholding on all such payments until you provide your TIN to
<br />the requester.
<br />Note, Entering "Applied For' means that you have already applied fora TIN or that
<br />you Inland to apply for one soon.
<br />Caution: Adisregarded US, amity that has a foreign owner must use the
<br />appropriate Form W-8.
<br />Part II. Certification
<br />To establish to the withholding agent that you are a U.S, person, or resident alien,
<br />sign Form W-9. You may be requested to sign by the withholding agent even If
<br />Items 1, 4, or 5 below Indicate athonvise.
<br />For ajolnt account, only the person whose TIN Is shown In Part I should stint
<br />(when required), in the case of a disregarded entity, the person Identified on the
<br />"Name" line must sign. Exempt payees, see Ekemptpsyee code earlier.
<br />Signature requirements. Complete the cerUfcatlon as Indicated In Items i
<br />through 6 below.
<br />1. Interest; dividend, and barter excite ago accounts opened before 1984
<br />end broker accounts considered active during 1983. You must give your
<br />correct TIN, but you do net have to sign the certification.
<br />2. interest, dividend, broker, and barter exchange accounts opened akar
<br />1083 and broker accounts co tendered Inactive during 1983. You must sign the
<br />cedlflostion or backup withholding will apply. if you erg subject to backup
<br />wllhholding and you are merely providing your correct TIN to the requester, you
<br />must areas out Item 21n the certiflcatfan before signing the form.
<br />3, Real estate transactions. You must sign the codification. You may cross out
<br />Item 2 of the certiflcalion.
<br />4. Other payments. You must give your correct TIN, but you do not have to sign
<br />the certification unless you have been notified that you have previously given an
<br />Incorrect TIN. "0ther psymanta" Include payments made In the course of the
<br />requester's trade or business for rents, royalties, goods (ether than bills for
<br />merchandise), medical and health care services (Including payments to
<br />corporations), payments to a nonemployee for services, payments made in
<br />settlement of payment card and third party network transactions, payments to
<br />certain fishing boat crew members and fisherman, and grace proceeds paid to
<br />attorneys (Including payments to corporations).
<br />5. Mortgage Interest paid by you, acquisition or abandonment of secured
<br />property, cancellation of debt, qualified tul lon program payments (under
<br />septic 629), IRA, Cevardell ESA, Archer MSA or HSA contributions or
<br />dislributlens, and pension distributions. You must give your concept TIN, but you
<br />do not have to sign tha osmication.
<br />75F-55
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