Internal Revenue Service Forms Clause Samples

Internal Revenue Service Forms. U S WEST and New U S WEST agree that pursuant to the "Alternative Procedure" provided in Section 5 of Revenue Procedure 96-60, 1996-53, I.R.B. 24, with respect to preparing, filing and furnishing the Internal Revenue Service Forms W-2, W-3, 941 and W-5, (i) U S WEST and New U S WEST shall report on a "predecessor-successor" basis as set forth therein, (ii) U S WEST shall be relieved from furnishing Forms W-2 to the New U S WEST Employees and (iii) New U S WEST shall assume the obligations of U S WEST to furnish such forms to the New U S WEST Employees for the full 1998 calendar year.

Internal Revenue Service Forms. The Fund agrees to timely provide SEI Trust with a completed Internal Revenue Service Form W-9 or W-8Ben, as applicable.

Internal Revenue Service Forms. At least five (5) Business Days prior to the first date on which interest or fees are payable hereunder for the account of any Lender, each Lender that is not incorporated under the laws of the United States of America, or a state thereof, agrees that it will deliver to the Agent two duly completed copies of United States Internal Revenue Service Form W-8 BEN or W-8 ECI or W-8 IMY or W-8 EXP or such other form as may be applicable and allowable under the Internal Revenue Code and the regulations thereunder (collectively, a "Withholding Form"), certifying in either case that such Lender is entitled to receive payments under this Agreement and the Notes without deduction or withholding of any United States federal income taxes. Each Lender which so delivers a Withholding Form further undertakes to deliver to the Agent two additional copies of such form (or a successor form) on or before the date that such form expires or becomes obsolete or after the occurrence of any event requiring a change in the most recent Withholding Form so delivered by it, and such amendments thereto or extensions or renewals thereof as may be reasonably requested by the Agent, in each case certifying that such Lender is entitled to receive payments under this Agreement and the Notes without deduction or withholding of any United States federal income taxes, unless an event (including without limitation any change in treaty, law or regulation) has occurred prior to the date on which any such delivery would otherwise be required which renders all such Withholding Forms inapplicable or which would prevent such Lender from duly completing and delivering any such Withholding Form with respect to it and such Lender advises the Agent that it is not capable of receiving payments without any deduction or withholding of United States federal income tax.

Internal Revenue Service Forms. Under United States federal income tax law, each holder of Securities that is a “U.S. person” (as defined in the instructions to IRS Form W-9) receiving Payment is required to provide a correct taxpayer identification number on Internal Revenue Service (“IRS”)Form W- 9, and to indicate whether such holder is subject to backup withholding. Failure to provide the information on the form may subject the holder to U.S. federal backup withholding (currently at a rate of 24%) on the payment of any cash. Additionally, each holder of Securities that is not a U.S. person (as defined in the instructions to IRS Form W-9) must submit an appropriate and properly completed IRS Form W-8, signed under penalty of perjury, attesting to such holder’s exempt status. Please see “IMPORTANT TAX INFORMATION.”

Internal Revenue Service Forms. (a) Each U.S. Lender and each of their respective successors and assigns, shall provide each of the U.S. Borrowers (with copies to the U.S. Agent), with (x) Internal Revenue Service Forms W8ECI or W8BEN or Form W-9, as appropriate, or any successor Forms prescribed by the Internal Revenue Service, certifying that such Lender is entitled to benefits under an income tax treaty to which the United States is a party which exempts such Lender from United States withholding tax or certifying that the income receivable by it pursuant to this Agreement is effectively connected with the conduct of a trade or business in the United States or certifying that such Lender is a U.S. Person as defined by Section 7701(a)(30) of the Code or (y) solely if such Lender is claiming exemption from United States withholding tax under Section 871(h) or 881(c) of the Code with respect to payments of “portfolio interest”, a Form W-8, or any successor form prescribed by the Internal Revenue Service, and a certificate representing that such Lender is not a bank for purposes of Section 881(c) of the Code, is not a 10-percent shareholder (within the meaning of Section 871(h)(3)(B) of the Code) of the U.S. Borrower and is not a controlled foreign corporation related to a U.S. Borrower (within the meaning of Section 864(d)(4) of the Code). (b) For any period with respect to which a U.S. Lender has failed to provide the U.S. Borrower or the U.S. Agent with the appropriate form referred to in Section 7.9(a) (unless such failure is due to a change in treaty, law or regulation occurring after the date on which such form originally was required to be provided), such Lender shall not be entitled to indemnification under Section 7.6 with respect to Taxes imposed by the United States; provided that if a Lender, that is otherwise exempt from or subject to a reduced rate of withholding tax, becomes subject to Taxes because of its failure to deliver a form required hereunder, the applicable Borrower shall take such steps as such Lender shall reasonably request to assist such Lender to recover such Taxes. (c) If a Borrower is required to pay additional amounts to or for the account of any Lender pursuant to this Section as a result of a change in law or treaty occurring after such Lender first became a party to this Agreement, then such Lender will, at the Borrower’s request, change the jurisdiction of its applicable lending office if, in the judgment of such Lender, such change (i) will eliminate o...

Internal Revenue Service Forms. (a) Prior to any payment being made by a Borrower hereunder, each U.S. Lender and each of their respective successors and assigns, shall provide the U.S. Borrower (with copies to the U.S. Agent), with (x) properly completed and executed Internal Revenue Service Forms W8ECI or W8BEN-E or Form W-9, as appropriate, or any successor Forms prescribed by the Internal Revenue Service, certifying that such Lender is entitled to benefits under an income tax treaty to which the United States is a party which exempts such Lender from United States withholding tax or certifying that the income receivable by it pursuant to this Agreement is effectively connected with the conduct of a trade or business in the United States or certifying that such Lender is a U.S. Person as defined by Section 7701(a)(30) of the Code or (y) solely if such Lender is claiming exemption from United States withholding tax under Section 871(h) or 881(c) of the Code with respect to payments of “portfolio interest”, a Form W8BEN-E, or any successor form prescribed by the Internal Revenue Service, and a certificate representing that such Lender is not a bank for purposes of Section 881(c) of the Code, is not a ten percent (10%) shareholder (within the meaning of Section 871(h)(3)(B) of the Code) of the U.S. Borrower and is not a controlled foreign corporation related to the U.S. Borrower (within the meaning of Section 864(d)(4) of the Code).

Internal Revenue Service Forms. Under United States federal income tax law, each United States stockholder receiving payment is required to provide a correct Taxpayer Identification Number on Internal Revenue Service Form W-9, and to indicate whether the stockholder is subject to backup withholding. Each non-United States stockholder should provide a properly executed applicable Internal Revenue Service Form W-8. Please see “IMPORTANT TAX INFORMATION.”

Internal Revenue Service Forms. The Administrative Agent shall deliver to the Borrowers, on or before the Effective Date, two duly completed copies of Internal Revenue Service Form W-8IMY certifying that it is a “U.S. branch” and that the payments it receives for the account of others are not effectively connected with the conduct of its trade or business in the United States of America and that it is using such form as evidence of its agreement with the Borrowers to be treated as a United States person with respect to such payments (and the Borrowers and the Administrative Agent agree to so treat the Administrative Agent as a United States person with respect to such payments), with the effect that the Borrowers can make payments to the Administrative Agent without deduction or withholding of any Taxes imposed by the United States of America.

Internal Revenue Service Forms. Sequa Chemicals and Buyer agree that, pursuant to the "Alternative Procedure" provided in Section 5 of Revenue Procedure 84-77, 1984-2 C.B. 753, with respect to filing and furnishing Internal Revenue Service Forms W-2, W-3 and 941, respectively: (a) Sequa Chemicals and Buyer shall report on a "predecessor-successor" basis as set forth therein; (b) Sequa Chemicals shall be relieved from furnishing Forms W-2 to Sequa Chemicals' employees who accept employment with Buyer to whom Sequa Chemicals would have been obligated to furnish such Forms; and (c) Buyer shall assume Sequa Chemicals' obligation to furnish such Forms to all such employees for the full 1998 calendar year. Upon Buyer's request, Sequa Chemicals will promptly provide Buyer with the information relating to periods ending on the Closing Time necessary for Buyer to prepare and distribute Forms W-2 to such employees for the year ending December 31, 1998, which Forms W-2 will include all remuneration earned by such employees from both Sequa Chemicals and Buyer during the year ending December 31, 1998.