Common use of Information Reporting and Backup Withholding Clause in Contracts

Information Reporting and Backup Withholding. We must generally report annually to the Internal Revenue Service and to each non-U.S. holder the amount of dividends paid to such holder, if any, and the tax withheld with respect to such dividends, regardless of whether withholding was required. Copies of the information returns reporting such dividends and withholding may also be made available to the tax authorities in the country in which the non-U.S. holder resides under the provisions of an applicable income tax treaty. A non-U.S. holder may be subject to backup withholding for dividends paid to such holder unless such holder certifies under penalty of perjury that it is a non-U.S. holder (generally, by furnishing a valid Internal Revenue Service Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, or other applicable Internal Revenue Service Form) or such holder otherwise establishes an exemption and we do not have actual knowledge or reason to know that such holder is a U.S. person as defined under the Code. Information reporting and, depending on the circumstances, backup withholding will apply to the proceeds of a sale of our common stock within the United States or conducted through certain U.S.-related financial intermediaries, unless we receive the certification described above or such holder otherwise establishes an exemption and we do not have actual knowledge or reason to know that such holder is a U.S. person as defined under the Code. Any amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a non-U.S. holder’s U.S. federal income tax liability provided the required information is timely furnished to the Internal Revenue Service.

Information Reporting and Backup Withholding. We must generally report annually to the Internal Revenue Service and to each non-U.S. holder the amount of dividends paid to such holder, if any, and the tax withheld with respect to such dividends, regardless of whether withholding was required. Copies of the information returns reporting such dividends and withholding may also be made available to the tax authorities in the country in which the non-U.S. holder resides under the provisions of an applicable income tax treaty. A non-U.S. holder may be subject to backup withholding for dividends paid to such holder unless such holder certifies under penalty of perjury that it is a non-U.S. holder (generally, by furnishing a valid Internal Revenue Service Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, or other applicable Internal Revenue Service Form) or such holder otherwise establishes an exemption and we do not have actual knowledge or reason to know that such holder is a U.S. person as defined under the Code. Information reporting and, depending on the circumstances, backup withholding will apply to the proceeds of a sale of our common stock within the United States or conducted through certain U.S.-related financial intermediaries, unless we receive the certification described above or such holder otherwise establishes an exemption and we do not have actual knowledge or reason to know that such holder is a U.S. person as defined under the Code. Any amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a non-U.S. holder’s U.S. federal income tax liability provided the required information is timely furnished to the Internal Revenue Service.

Information Reporting and Backup Withholding. We must generally report annually to the Internal Revenue Service and to each nonNon-U.S. holder the amount of dividends paid to such holder, if any, Non-U.S. holder and the tax withheld with respect to such dividends, regardless of whether withholding was required. Copies of the information returns reporting such dividends and withholding may also be made available to the tax authorities in the country in which the nonNon-U.S. holder resides under the provisions of an applicable income tax treaty. A nonNon-U.S. holder may will not be subject to backup withholding for on dividends paid to such Non-U.S. holder unless as long as such Non-U.S. holder certifies under penalty of perjury that it is a nonNon-U.S. holder (generally, by furnishing a valid Internal Revenue Service Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, or other applicable Internal Revenue Service Form) or such holder otherwise establishes an exemption and we do the payor does not have actual knowledge or reason to know that such Non-U.S. holder is a U.S. United States person as defined under the Code), or such Non-U.S. holder otherwise establishes an exemption. Information reporting and, depending Depending on the circumstances, information reporting and backup withholding will may apply to the proceeds of received from a sale or other disposition of our common stock within the United States or conducted through certain U.S.-related financial intermediaries, Series B Preferred Stock unless we receive the certification described above or such beneficial owner certifies under penalty of perjury that it is a Non-U.S. holder otherwise establishes an exemption (and we do the payor does not have actual knowledge or reason to know that such holder the beneficial owner is a U.S. United States person as defined under the Code), or such owner otherwise establishes an exemption. U.S. backup withholding tax is not an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a nonNon-U.S. holder’s U.S. federal income tax liability provided the required information a timely refund claim is timely furnished to filed with the Internal Revenue Service.

Information Reporting and Backup Withholding. We must generally report annually Payments of dividends on our common stock will not be subject to backup withholding, provided the Internal Revenue Service applicable withholding agent does not have actual knowledge or reason to know the holder is a United States person and to each the holder either certifies its non-U.S. holder status, such as by furnishing a valid IRS Form W-8BEN, W-8BEN-E or W-8ECI, or otherwise establishes an exemption. However, information returns are required to be filed with the amount of IRS in connection with any dividends on our common stock paid to such holder, if any, and the tax withheld with respect to such dividendsNon-U.S. Holder, regardless of whether withholding any tax was requiredactually withheld. Copies In addition, proceeds of the information returns reporting such dividends and withholding may also be made available to sale or other taxable disposition of our common stock within the tax authorities in the country in which the non-U.S. holder resides under the provisions of an applicable income tax treaty. A non-U.S. holder may United States or conducted through certain U.S.-related brokers generally will not be subject to backup withholding for dividends paid to such holder unless such holder certifies under penalty of perjury that it is a non-U.S. holder (generallyor information reporting, by furnishing a valid Internal Revenue Service Form W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, or other if the applicable Internal Revenue Service Form) or such holder otherwise establishes an exemption withholding agent receives the certification described above and we do does not have actual knowledge or reason to know that such holder is a U.S. person as defined under United States person, or the Codeholder otherwise establishes an exemption. Information reporting and, depending on the circumstances, backup withholding will apply to the proceeds Proceeds of a sale disposition of our common stock within the United States or conducted through certain U.S.-related financial intermediaries, unless we receive a non-U.S. office of a non-U.S. broker generally will not be subject to backup withholding or information reporting. Copies of information returns that are filed with the certification described above or such holder otherwise establishes an exemption and we do not have actual knowledge or reason to know that such holder is a U.S. person as defined IRS may also be made available under the Codeprovisions of an applicable treaty or agreement to the tax authorities of the country in which the Non-U.S. Holder resides or is established. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a non-Non- U.S. holder’s Holder’s U.S. federal income tax liability liability, provided the required information is timely furnished to the Internal Revenue ServiceIRS.