Common use of Internal Revenue Service Forms Clause in Contracts

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.”