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ATTACHMENT
<br />Form W-9 (Rev. 8-2013) Page,2
<br />In the caws below, the following person must give Form W-9 to the parmershlp
<br />for purposes of establishing its U.S. status and avoiding withholding on Its
<br />allocable share of net Income from the partnership conducting atrade or business
<br />In the United States:
<br />- In the case of a disregarded entity with a U.S. owner, the U.S. ownwof the
<br />disregarded entity and not the entity,
<br />- In the case of a grantor trust with a US. grantor cr other U.S. owner, generally,
<br />the U.S. grantor or other U.S. owner of the grantor trust and not the trust, and
<br />- In the case of a Us, trust (other than a grantor trust), the U.S. trust (other than a
<br />grantor trust) and not the beneflciartas of the trust.
<br />Foreign person. Ifyyou area foreign person or the U.S, branch of a foreign bank
<br />that has elected to be treated no a U.S. person, do not use Form W-9. Instead, use
<br />the appropriate Form W-8 or Farm 8233 (see Puhlicatlon 516, Wlthhoiding of Tax
<br />on Nonresident Aliens and Foreign Entitles),
<br />Nonresident alien who becomes a resident alien. Generally, only a nonresident
<br />alien Individual may use the terms of a tax treaty to reduce or eliminate U.S. tax en
<br />certain types of Income. However, most tax treaties contain a provision known as
<br />a "saving clause." Exceptions specified in the saving clause may permit an
<br />exemption from tax to continue for contain typos of Income even after the payee
<br />has otherwise become a ITS. resident alien for tax purposes.
<br />If you aro a US. resident alien who Is relying on an exception contained In the
<br />saving clause of a tax treaty to claim an exemption from U.S. tax on certain types
<br />of Income, you must attach astalemant to ran W-9 that Specifies the following
<br />five items:
<br />1. The treaty country. Generally, this must be the some treaty under which you
<br />claimed exemption from lax as a nonresident alien.
<br />2. The treaty article addressing the Income.
<br />3. The article number (or location) In the tax treaty that contains life saving
<br />clause and Its exceptions.
<br />4. The type and amount of income that qualifies for the exemption from tax.
<br />6, Sufficient facts to justify the exemption from tax under the terms of the treaty
<br />article.
<br />Example. Article 20 of the U.S.-China Income tax treaty allows an exemption
<br />from tax for scholarship Income received by a Chinese student temporarily present
<br />in the United States, Under U.S. law, this student will become a resident alien for
<br />" e, ..... ...... ......
<br />Howeverver,paragraph 2ofthe first Protocol tothe uet apply
<br />(datedn 30,
<br />Chine allows the provisions of Articleresident
<br />20 to continue to aSPty even after the
<br />Chinese student becomes isexception
<br />a on (under
<br />anon g the United Stakes. A Chinese student
<br />who qualifies for this exception (under paragraph 2 of the first protocol) and is
<br />relying on this exception to claim an exemption from taxon his t I her scholarship
<br />In fellowship income would attach to Form t ex a exemption. ant that Includes the
<br />Information dascrihed above to support that axempi(on.
<br />if you are a nonresident alien or a foreign entity, give the requester the
<br />appropriate completed Form W-8 or Form 8233.
<br />What Is backup withholding? Persons making certain payments to you must
<br />under certain no ndbionswilhhold and pay to the IRS a percentage of such
<br />ppaymunts, This Is called "backup withholding." payments that may be subject to
<br />bockup withholding Include Interest, tax-exempt Interest, dividends, broker and
<br />barter exchange transactions, rents, royalties, nonemployee pay, payments made
<br />In settlement of payment card and third party network transactions, and certain
<br />paymenbackup is from
<br />lfiishing boat Operators. Real estate transactions are not subject to
<br />akup
<br />You will not be subject to baclop wllhhaldlno on payments you receive if you
<br />give the requester your correct TIN, make the proper caniflcahans, and report all
<br />your taxable Interest and dividends on your tax return.
<br />Payments you receive will be subject to backup
<br />withholding If:
<br />1. You do not furnish your TIN to the requester,
<br />2. You do not certify your T114 when required (see the Part II Instructions on page
<br />3 for details),
<br />S. The IRS tells the requester that you furnished an incorrect TIN,
<br />4, The IRS tells you that you are subject to backup withholding because you did
<br />not report all your Interest and dividends on your tax return (for reportable Interest
<br />and dividends Only), or
<br />6, You do not certifyy to the requester that you are not subject to backup
<br />withholding under 4 ahova (for reportable Interest and dividend accounts opened
<br />atter 1963 only).
<br />Certaln payees and payments are exempt from backup withholding. See Exempt
<br />W9
<br />e more Information.
<br />page
<br />3 and the separate Instructions for the Requester at Form
<br />Also see Speclal rules forpartnerships on page 1.
<br />What is FATCA repol *the Foreign Account Tax CompllanceAct (FATCA]
<br />requires a participating foreign Ilne takd institutlon to report all United States
<br />account holders that are specified United States persons. Certain payees or.
<br />exempt from FATCA reporting. See Exemplfon from FATCA reporting code on
<br />page 3 and f idins W ctlons for the Requester of Form W-9 for more Information.
<br />Updating Your Information
<br />You must provide updated Information to any person to whom you claimed to be
<br />an exempt payee if you are no longer an exempt payee and anticipate recelving
<br />reportable payments In the future tram this person. For example, you may need to
<br />provide updated Information If you are a C corporation that stools to be an S
<br />corporation, or if you no longor are tax exempt. In addition, you must furnish a new
<br />Form W-9 if the name or TIN changes for the account, for example, if the grantor
<br />of a grantor trust dies.
<br />Penalties
<br />failure to furnish TIN, If you fall to furnish your correct TIN to a requester, you are
<br />subject to a penally of $50 for each such failure unless your (allure Is due to
<br />reasonable Cause and not to willful neglect,
<br />elvil penally for false Information with respect to with hold Ing. If you make a
<br />false statement with no reasonable basis that results in no backup withholding,
<br />you are subject to a $500 penally.
<br />Criminal pentity for folclfying Information. Willfully falsifying certifications or
<br />Vital alone may subject you to criminal penalties including fines and/or
<br />Imprisonment.
<br />Misuse of TIN.. If the requester discloses or uses nNo In violation of federal law,
<br />the requester may be subject to civil and criminal penalties.
<br />Specific Instructions
<br />Name
<br />If you are an individual, you must generally enter the name shown on your Income
<br />lax return, However, If you have changed your last name, for Instance, due to
<br />marriage without informing the Social Security Administration of the name change,
<br />ender your first name, the last name shown on your social security card, and your
<br />new last name.
<br />If the account Is in joint names, list first, and then circle, the arm of the person
<br />or entity whose number you entered In part I of the form.
<br />Sole proprietor. Enter your Individual name as shown on your income lax return
<br />an the "Name" line. You may enter your business, trade, or "doing business as
<br />(DBA)" name on the "Business nems/disregarded entity name" line.
<br />padnershlp, C Corporation, or S Corporation. Enter the entity's man on the
<br />"Name" line and any business, Vada, or "doing business as (DBA) name" on the
<br />"Business name/disragarded entity name" line.
<br />Disregarded entity. For U.S. fedora] tax purposes, an entity that Is disregarded as
<br />an entity separate from Its owner Is treated as a "disregarded entity." See
<br />Regulatloa section 501.7701-2(0)(2)(111). Enter the owner's name on the "Name"
<br />line. The name of the entity entered on the "Noma" Ilne should never be a
<br />disregarded entity. The name on the "Nene" line must be the name shown on the
<br />income tax return on which the Income should be reported. For example, If a
<br />foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes
<br />has a single owner that Is a U.S, person, the U.S, owner's name Is required to be
<br />wavided on the "Name" line, If the direct owner of the entity Is also a disregarded
<br />line. If the owner of the disregarded entity Is a foreign person, the owner must
<br />.ue,e a" venrnn.lnro Corm WA Instead of a Form W-9. This is the case oven If
<br />the foreign parson has a U.S. TIN.
<br />Note. Checkthe appropriate box for the U.S. federal tax classification of the
<br />person whose name Is entered on the "Name" line (Indlvtdu draole proprietor,
<br />Partnemhip, C Corporation, S Corporation, Trust/estate).
<br />Limited Liability Company (LLC). If the person Identified on the "Nanta" line Is an
<br />LLC, check the "Umited liability company" box only and enter the appropriate
<br />code for the U.S. federal tax clasafkcstion In the space provided. If you are an 110
<br />the is treated as a partnership for U.S. federal tax purposes, enter "P" for
<br />partnership. If you are an LLC that has filed a Form BB02 or a Form 2663 to be
<br />laxed as a corporation, enter "C" for C corporation or"S" for S corporation, as
<br />appropriate. ff you are an LLC that Is disregarded as an art eaparate from Its
<br />owner under Regulation section 501.7701-5 (except for employment and excise
<br />tax), do not check the LLC box unless the owner of the LLC (required to be
<br />Identified on the "Name" line) is another LLC that Is not disregarded for U.S.
<br />federal tax purposes, if the LLC Is disregarded as an entity separate from Its
<br />evmer, enter the appropriate lax oloss(ficatlon of the owner Wortgied an the
<br />"Name" line.
<br />Other entitles. Enter your business name as shown on required U.S, federal tax
<br />documents on the "Name" line, This name should match the name shown on the
<br />charter or other legal document creating the entity. You may.enter any business,
<br />trade, or OBA name on the "Business name/disregarded entity namo" in e.
<br />Exemptions
<br />If you are exempt from backup Withholding and/or FATCA reporting, enter In the
<br />Exempflons box, any codes) that may apply to you, See Exempt payee code and
<br />Exemption from FATCA reporting code on page 3.
<br />75G-31
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