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7
<br />Form ~~V
<br />(Rev. October 2007)
<br />Department of the Treasury
<br />lnterrti~ fteverwe Servke
<br />Name {as spawn on your income Eax retrrm)
<br />N
<br />m
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<br />R
<br />a
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<br />m C
<br />a
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<br />d V
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<br />a
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<br />euslrtess name, tf different from above
<br />Check appropriate box: ^ IndhAduaVSole proprietor ^ Corporation ^ Partnership
<br />Exempt
<br />^ Limbed liability company. Fetter the fax ciassirication (D=disregarded entity, C~arporation, P=partnership{ 1 . _ _ _ _: _ ^ payee
<br />^ Otlzer (see inswctiatei -
<br />Address (number, street, and apt. or suite no.)
<br />City, state, and 21P code
<br />test axount number(s) here (optional)
<br />Requester's name and address (optionan
<br />~~ Taxpayer Icit=ntification Number (TINY
<br />Enter your TiN in the appropriate box. The TIN provided must match the name given on tine i to avoid Social security number
<br />backup withholding. For individuals, this is your social security number (SSN). However, for a resident t
<br />alien, sole proprietor, or disregarded entity, see the Part 1 instructions on page 3. For other entities, ii is
<br />your employer identification number (E!N). If you do not have a number, see tfow to get a TIN an page 3. or
<br />Mote. If the account is in more than one name, see the chart on page 4 far guidelines on whose Employer fdentificatlon number
<br />number to enter.
<br />cation
<br />Under penalties of perjury, I certify that:
<br />i. The number shown on this form is my correct taxpayer idenflRcation number (or I am waiting for a number to be Issued to me), and
<br />2, I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) l have not been notified by the Internal
<br />Revenue Service (IRS) that I am subject to backup vthholding as a result of a failure to report ail interest or dividends, or {c) the IRS has
<br />notified ms that i am no longer subject to backup withholding, and .
<br />3. I am a U.S. citizen or other U.S. person (defined below}.
<br />Certification instruotions. You must cross out Item 2 above if you have been notified by the IRS that you are currently subject fo backup
<br />withholding because you have failed to report alt interest and dividends on your tax return. For rest estate transactions, item 2 does not apply.
<br />For mortgage interest paid, acquisition or abandonment of secured property, canceElatton of debt, contributions to an individual retirement
<br />arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must
<br />provide your correct TIN. Sae the instructions on page 4.
<br />SI®n Signature of
<br />Here us. person - Date -
<br />Reques# for Taxpayer ~ Give form to the
<br />identification Number and Certification requester. Do not
<br />send to the IRS.
<br />General Instructions Deflnitian of a u.s. person. For federal tax purposes, you are
<br />
<br />Section references are to the Internal Revenue Code untess considered a U.S. person it you are:
<br />citizen ar U.S. resident alien
<br />. qn individual who is a U
<br />S
<br />
<br />otherwise nofed. ,
<br />.
<br />.
<br />
<br />PUrp05e Of 1=0rtYi • A partnership, corporation, company, or association created or
<br />organized in the United States or under the laws of the United
<br />A person who is required to file an information return with the States,
<br />IRS must ob#atn your correct taxpayer identification number (TtN) • An estate {other than a foreign estate), or
<br />to report, for example, income paid to you, real esta#e ~ A domestic trust {as defined in Reputations section
<br />transactions, mortgage interest you paid, acquisition or 3t?1.770t-7}.
<br />abandonment of secured property, cancellation of debt, or
<br />contributions you made to an IRA. .Special rules far partnerships. Partnerships that conduct a
<br />
<br />Use Form W-8 only if you are a U.S. person (including a trade or business to the United States are generally required to
<br />pay a withholding tax on any foreign partners' share of income
<br />resident alien}, to provide your correct T1N to the person from such business. Further, in certain oases where a Form W-9
<br />requesting it {the requester) and, when applicable, to: has net been received, a partnership Is required to presume that
<br />1. Certify that the TtN you are giving is correct {or you are a partner is a foreign person, and pay the withholding tax.
<br />waiting for a number to be issued), Therefore, tf you ors a U.S. person that is a partner in a
<br />2. Certify that you are not subject to backup withholding, or Partnership conducing a trade or business in the United States,
<br />provide Form W-9 to the partnership to establish your U.S.
<br />3. Claim exemption from backup withholding if you are a U.S. status and avoid withholding on your share of partnership
<br />exempt payee. if applicable, you are also certifying that as a income.
<br />U.S. person, your allocable share of any partnership income from Tyra person who glues Form W-3 to the partnership for
<br />a U.S. trade or business is not subject to the withholding fax on
<br />foreign partners' share of effectively connected (ncome. purposes of establishing its U.S. eta#us and avoiding withholding
<br />on its allocable share of net income from the partnership
<br />Note, if a requester gives you a form other than Form W-9 to conducting a trade or business in the United States is in the
<br />request your T[N, you must use the reques#er's form if it is following cases:
<br />substantial{y similar to Phis Form W-g. • The U.S. owner of a disregarded entity and not the entity,
<br />Cat. No. t023iX Form W-9 (Rev. 10-2007)
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