Common use of LENDER INSTITUTIONS Clause in Contracts

LENDER INSTITUTIONS. If your institution is incorporated or organized within the United States, you must complete and return Form W-9 (Request for Taxpayer Identification Number and Certification). Please be advised that we require an original form W-9. Pursuant to the language contained in the tax section of the Credit Agreement, the applicable tax form for your institution must be completed and returned on or prior to the date on which your institution becomes a lender under this Credit Agreement. Failure to provide the proper tax form when requested will subject your institution to U.S. tax withholding. *Additional guidance and instructions as to where to submit this documentation can be found at this link: IRS Tax Form Toolkit Please mail or courier original form to: Credit Services Department. — Attn: Tax Desk 000 Xxxxx Xxxxx Xx. Mail Code: NC1-001-15-03 Xxxxxxxxx, XX 00000 In advance, if you wish to confirm form validity, you may send an electronic version of the completed form to Xxxxxx Xxxxxxx for review at Fax: 000-000-0000 Phone 000 000-0000 E-mail: xxxxxx.x.xxxxxxx@xxxxxxxxxxxxx.xxx Once validated, original form must be delivered to the Tax Desk as specified above. ALL PARTICPANTS MUST HAVE AN ORIGINAL AND VALID TAX FORM (EITHER A W-9 OR A W-8) ON FILE WITH THE AGENT: · Domestic Investors · W-9: Request for Taxpayer Identification Number and Certification · Link to launch Form/Instructions: xxxx://xxx.xxx.xxx/pub/irs-pdf/fw9.pdf xxxx://xxx.xxx.xxx/pub/irs-pdf/iw9.pdf · Examples: Citibank, N.A., General Electric Credit Corporation, Wachovia Bank National Association · Non-Domestic Investors will file one of four W-8 Forms · W-8ECI: Certificate of Foreign Person’s Claim for Exemption from Withholding on Income Effectively Connected with the Conduct of a Trade or Business in the United States · Link to launch Form/Instructions: xxxx://xxx.xxx.xxx/pub/irs-pdf/fw8eci.pdf xxxx://xxx.xxx.xxx/pub/irs-pdf/iw8eci.pdf · Example: loans booked with US branches of Foreign Banks like BNP Paribas, New York Branch, Mizuho Corporate Bank, San Xxxxxxxxx Xxxxxx · W-8BEN: Certificate of Foreign Status of Beneficial Owner · “A beneficial owner solely claiming foreign status or treaty benefits” · Link to launch Form/Instructions: xxxx://xxx.xxx.xxx/pub/irs-pdf/fw8ben.pdf xxxx://xxx.xxx.xxx/pub/irs-pdf/iw8ben.pdf · Example: Loans booked with a foreign “person” such as BNP Paribas, Paris, France, Allied Irish Bank, Dublin Infrequently Used Forms Listed Below: · W-8IMY: Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches · “A person acting as an intermediary; a foreign partnership or foreign trust”. · If a non-qualified intermediary, it is quite likely you will also need to get a withholding form from all of the entities that have an ownership share therein. · Link to launch Form/Instructions: xxxx://xxx.xxx.xxx/pub/irs-pdf/fw8imy.pdf xxxx://xxx.xxx.xxx/pub/irs-pdf/iw8imy.pdf · Example: Grand Cayman Asset Management LLC · W-8EXP: Certificate of Foreign Government or Other Foreign Organization · “A foreign government, international organization, foreign central of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S possession” · Link to launch Form/Instructions: xxxx://xxx.xxx.xxx/pub/irs-pdf/fw8exp.pdf xxxx://xxx.xxx.xxx/pub/irs-pdf/iw8exp.pdf · Example: UNESCO Bank of America, N.A. September 2006