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UPDATED INFORMATION FOR USERS OF FORM W-8BEN-E - -

USE OF FORM W-8BEN (REVISION DATE FEBRUARY 2006)

BEFORE JANUARY 1, 2015

The Form W-8BEN-E reflects changes made by the Foreign Account Tax Compliance Act

(FATCA) and is for use by beneficial owners that are entities. Entities also may use the

Form W-8BEN (revision date February 2006) through December 31, 2014.

For purposes of chapter 3 of the Internal Revenue Code, a Form W-8BEN (revision date

February 2006) provided to a withholding agent by an entity before January 1, 2015 will

remain valid until the form’s validity expires under Treasury Regulations section 1.1441-1(e)

(4)(ii).

For purposes of chapter 4 of the Internal Revenue Code, a Form W-8BEN (revision date

February 2006) provided to a withholding agent by an entity before January 1, 2015 is and

will remain valid to the extent permitted in Treasury Regulations section 1.1471-3(d)(1)

(describing the allowance for use of a “pre-FATCA Form W-8”). See also Treasury

Regulations section 1.1471-2T(a)(4)(ii) (describing a transitional exception to withholding for

certain payments made with respect to a preexisting obligation).

A withholding agent may request that you provide a Form W-8BEN (revision date February

2006) before January 1, 2015. The Form W-8BEN (revision date February 2006) can be

found on irs.gov in the Forms and Publications section, under the “Prior Year Forms” tab, by

searching the cumulative list of forms posted there for the term “Form W-8”. It does not

reflect the changes made by FATCA.

Form W-8BEN-E

(February 2014)

Department of the Treasury

Internal Revenue Service

Certificate of Status of Beneficial Owner for

United States Tax Withholding and Reporting (Entities)

▶

For use by entities. Individuals must use Form W-8BEN.

▶

Section references are to the Internal Revenue Code.

▶

Information about Form W-8BEN-E and its separate instructions is at www.irs.gov/formw8bene.

▶

Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do NOT use this form for:

Instead use Form:

• U.S. entity or U.S. citizen or resident . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-9

• A foreign individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8BEN (Individual)

• A foreign individual or entity claiming that income is effectively connected with the conduct of trade or business within the U.S.

(unless claiming treaty benefits). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8ECI

• A foreign partnership, a foreign simple trust, or a foreign grantor trust (unless claiming treaty benefits) (see instructions for exceptions) . . W-8IMY

• A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private

foundation, or government of a U.S. possession claiming that income is effectively connected U.S. income or that is claiming

the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (unless claiming treaty benefits) (see instructions) . . . . W-8ECI or W-8EXP

• Any person acting as an intermediary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8IMY

Part I

Identification of Beneficial Owner

1 Name of organization that is the beneficial owner 2 Country of incorporation or organization

3 Name of disregarded entity receiving the payment (if applicable)

4 Chapter 3 Status (entity type) (Must check one box only):

Corporation

Disregarded entity Partnership

Simple trust

Grantor trust

Complex trust Estate Government

Central Bank of Issue Tax-exempt organization Private foundation

If you entered disregarded entity, partnership, simple trust, or grantor trust above, is the entity a hybrid making a treaty

claim? If "Yes" complete Part III.

Yes No

Chapter 4 Status (FATCA status) (Must check one box only unless otherwise indicated). (See instructions for details and complete the

certification below for the entity's applicable status).

Nonparticipating FFI (including a limited FFI or an FFI related to a

Reporting IGA FFI other than a registered deemed-compliant FFI

or participating FFI).

Participating FFI.

Reporting Model 1 FFI.

Reporting Model 2 FFI.

Registered deemed-compliant FFI (other than a reporting Model 1

FFI or sponsored FFI that has not obtained a GIIN).

Sponsored FFI that has not obtained a GIIN. Complete Part IV.

Certified deemed-compliant nonregistering local bank. Complete

Part V.

Certified deemed-compliant FFI with only low-value accounts.

Complete Part VI.

Certified deemed-compliant sponsored, closely held investment

vehicle. Complete Part VII.

Certified deemed-compliant limited life debt investment entity.

Complete Part VIII.

Certified deemed-compliant investment advisors and investment

managers. Complete Part IX.

Owner-documented FFI. Complete Part X.

Restricted distributor. Complete Part XI.

Nonreporting IGA FFI (including an FFI treated as a registered

deemed-compliant FFI under an applicable Model 2 IGA).

Complete Part XII.

Foreign government, government of a U.S. possession, or foreign

central bank of issue. Complete Part XIII.

International organization. Complete Part XIV.

Exempt retirement plans. Complete Part XV.

Entity wholly owned by exempt beneficial owners. Complete Part XVI.

Territory financial institution. Complete Part XVII.

Nonfinancial group entity. Complete Part XVIII.

Excepted nonfinancial start-up company. Complete Part XIX.

Excepted nonfinancial entity in liquidation or bankruptcy.

Complete Part XX.

501(c) organization. Complete Part XXI.

Nonprofit organization. Complete Part XXII.

Publicly traded NFFE or NFFE affiliate of a publicly traded

corporation. Complete Part XXIII.

Excepted territory NFFE. Complete Part XXIV.

Active NFFE. Complete Part XXV.

Passive NFFE. Complete Part XXVI.

Excepted inter-affiliate FFI. Complete Part XXVII.

Direct reporting NFFE.

Sponsored direct reporting NFFE. Complete Part XXVIII.

Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).

City or town, state or province. Include postal code where appropriate. Country

7 Mailing address (if different from above)

City or town, state or province. Include postal code where appropriate. Country

U.S. taxpayer identification number (TIN), if required

GIIN

Foreign TIN

Reference number(s) (see instructions)

Note. Please complete remainder of the form including signing the form in Part XXIX.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 59689N

Form W-8BEN-E (2-2014)

Page 2

Part II

Disregarded Entity or Branch Receiving Payment. (Complete only if disregarded entity or branch of an

FFI in a country other than the FFI's country of residence.)

11 Chapter 4 Status (FATCA status) of disregarded entity or branch receiving payment

Limited Branch.

Participating FFI.

Reporting Model 1 FFI.

Reporting Model 2 FFI.

U.S. Branch.

12 Address of disregarded entity or branch (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a

registered address).

City or town, state or province. Include postal code where appropriate.

Country

13 GIIN (if any)

Part III Claim of Tax Treaty Benefits (if applicable). (For chapter 3 purposes only)

14 I certify that (check all that apply):

The beneficial owner is a resident of

within the meaning of the income tax

treaty between the United States and that country.

The beneficial owner derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the

requirements of the treaty provision dealing with limitation on benefits (see instructions).

The beneficial owner is claiming treaty benefits for dividends received from a foreign corporation or interest from a U.S. trade or business

of a foreign corporation and meets qualified resident status (see instructions).

Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article

of the treaty identified on line 14a above to claim a

% rate of withholding on (specify type of income):

Explain the reasons the beneficial owner meets the terms of the treaty article:

Part IV

Sponsored FFI That Has Not Obtained a GIIN

16 Name of sponsoring entity:

17 Check whichever box applies.

I certify that the entity identified in Part I:

• Is an FFI solely because it is an investment entity;

• Is not a QI, WP, or WT; and

• Has agreed with the entity identified above (that is not a nonparticipating FFI) to act as the sponsoring entity for this entity.

I certify that the entity identified in Part I:

• Is a controlled foreign corporation as defined in section 957(a);

• Is not a QI, WP, or WT;

• Is wholly owned, directly or indirectly, by the U.S. financial institution identified above that agrees to act as the sponsoring entity for this

entity; and

• Shares a common electronic account system with the sponsoring entity (identified above) that enables the sponsoring entity to identify all

account holders and payees of the entity and to access all account and customer information maintained by the entity including, but not

limited to, customer identification information, customer documentation, account balance, and all payments made to account holders or

payees.

Part V Certified Deemed-Compliant Nonregistering Local Bank

I certify that the FFI identified in Part I:

• Operates and is licensed solely as a bank or credit union (or similar cooperative credit organization operated without profit) in its country of

incorporation or organization;

• Engages primarily in the business of receiving deposits from and making loans to, with respect to a bank, retail customers unrelated to such

bank and, with respect to a credit union or similar cooperative credit organization, members, provided that no member has a greater than five

percent interest in such credit union or cooperative credit organization;

• Does not solicit account holders outside its country of organization;

• Has no fixed place of business outside such country (for this purpose, a fixed place of business does not include a location that is not

advertised to the public and from which the FFI performs solely administrative support functions);

• Has no more than $175 million in assets on its balance sheet and, if it is a member of an expanded affiliated group, the group has no more

than $500 million in total assets on its consolidated or combined balance sheets; and

• Does not have any member of its expanded affiliated group that is a foreign financial institution, other than a foreign financial institution that

is incorporated or organized in the same country as the FFI identified in Part I and that meets the requirements set forth in this Part V.

Form W-8BEN-E (2-2014)

Page 3

Part VI Certified Deemed-Compliant FFI with Only Low-Value Accounts

19 I certify that the FFI identified in Part I:

• Is not engaged primarily in the business of investing, reinvesting, or trading in securities, partnership interests, commodities, notional

principal contracts, insurance or annuity contracts, or any interest (including a futures or forward contract or option) in such security,

partnership interest, commodity, notional principal contract, insurance contract or annuity contract;

• No financial account maintained by the FFI or any member of its expanded affiliated group, if any, has a balance or value in excess of

$50,000 (as determined after applying applicable account aggregation rules); and

• Neither the FFI nor the entire expanded affiliated group, if any, of the FFI, have more than $50 million in assets on its consolidated or

combined balance sheet as of the end of its most recent accounting year.

Part VII Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle

20 Name of sponsoring entity:

I certify that the entity identified in Part I:

• Is an FFI solely because it is an investment entity described in §1.1471-5(e)(4);

• Is not a QI, WP, or WT;

• Has a contractual relationship with the above identified sponsoring entity that agrees to fulfill all due diligence, withholding, and reporting

responsibilities of a participating FFI on behalf of this entity; and

• Twenty or fewer individuals own all of the debt and equity interests in the entity (disregarding debt interests owned by U.S. financial

institutions, participating FFIs, registered deemed-compliant FFIs, and certified deemed-compliant FFIs and equity interests owned by an

entity if that entity owns 100 percent of the equity interests in the FFI and is itself a sponsored FFI).

Part VIII Certified Deemed-Compliant Limited Life Debt Investment Entity

22 I certify that the entity identified in Part I:

• Was in existence as of January 17, 2013;

•

Issued all classes of its debt or equity interests to investors on or before January 17, 2013, pursuant to a trust indenture or similar agreement; and

• Is certified deemed-compliant because it satisfies the requirements to be treated as a limited life debt investment entity (such as the

restrictions with respect to its assets and other requirements under § 1.1471-5(f)(2)(iv)).

Part IX Certified Deemed-Compliant Investment Advisors and Investment Managers

23 I certify that the entity identified in Part I:

• Is a financial institution solely because it is an investment entity described in §1.1471-5(e)(4)(i)(A); and

• Does not maintain financial accounts.

Part X Owner-Documented FFI

Note. This status only applies if the U.S. financial institution or participating FFI to which this form is given has agreed that it will treat the FFI as an

owner-documented FFI (see instructions for eligibility requirements). In addition, the FFI must make the certifications below.

24a

(All owner-documented FFIs check here) I certify that the FFI identified in Part I:

• Does not act as an intermediary;

• Does not accept deposits in the ordinary course of a banking or similar business;

• Does not hold, as a substantial portion of its business, financial assets for the account of others;

• Is not an insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with respect to

a financial account;

• Is not owned by or in an expanded affiliated group with an entity that accepts deposits in the ordinary course of a banking or similar

business, holds, as a substantial portion of its business, financial assets for the account of others, or is an insurance company (or the holding

company of an insurance company) that issues or is obligated to make payments with respect to a financial account; and

• Does not maintain a financial account for any nonparticipating FFI.

Form W-8BEN-E (2-2014)

Page 4

Part X Owner-Documented FFI (continued)

Check box 24b or 24c, whichever applies.

I certify that the FFI identified in Part I:

• Has provided, or will provide, an FFI owner reporting statement that contains:

• The name, address, TIN (if any), chapter 4 status, and type of documentation provided (if required) of every individual and specified U.S.

person that owns a direct or indirect equity interest in the owner-documented FFI (looking through all entities other than specified U.S.

persons);

• The name, address, TIN (if any), chapter 4 status, and type of documentation provided (if required) of every individual and specified U.S.

person that owns a debt interest in the owner-documented FFI (including any indirect debt interest, which includes debt interests in any

entity that directly or indirectly owns the payee or any direct or indirect equity interest in a debt holder of the payee) that constitutes a

financial account in excess of $50,000 (disregarding all such debt interests owned by participating FFIs, registered deemed-compliant FFIs,

certified deemed-compliant FFIs, excepted NFFEs, exempt beneficial owners, or U.S. persons other than specified U.S. persons); and

• Any additional information the withholding agent requests in order to fulfill its obligations with respect to the entity.

I certify that the FFI identified in Part I has provided, or will provide, an auditor's letter, signed within four years of the date of payment,

from an independent accounting firm or legal representative with a location in the United States stating that the firm or representative has

reviewed the FFI's documentation with respect to all of its owners and debt holders identified in §1.1471-3(d)(6)(iv)(A)(2), and that the FFI

meets all the requirements to be an owner-documented FFI. The FFI identified in Part I has also provided, or will provide, an FFI owner

reporting statement of its owners that are specified U.S. persons and Form(s) W-9, with applicable waivers.

Check box 24d if applicable.

I certify that the entity identified in line 1 is a trust that does not have any contingent beneficiaries or designated classes with unidentified

beneficiaries.

Part XI Restricted Distributor

25a (All restricted distributors check here) I certify that the entity identified in Part I:

• Operates as a distributor with respect to debt or equity interests of the restricted fund with respect to which this form is furnished;

• Provides investment services to at least 30 customers unrelated to each other and less than half of its customers are related to each other;

• Is required to perform AML due diligence procedures under the anti-money laundering laws of its country of organization (which is an FATF-

compliant jurisdiction);

• Operates solely in its country of incorporation or organization, has no fixed place of business outside of that country, and has the same

country of incorporation or organization as all members of its affiliated group, if any;

• Does not solicit customers outside its country of incorporation or organization;

• Has no more than $175 million in total assets under management and no more than $7 million in gross revenue on its income statement for

the most recent accounting year;

• Is not a member of an expanded affiliated group that has more than $500 million in total assets under management or more than $20 million

in gross revenue for its most recent accounting year on a combined or consolidated income statement; and

• Does not distribute any debt or securities of the restricted fund to specified U.S. persons, passive NFFEs with one or more substantial U.S.

owners, or nonparticipating FFIs.

Check box 25b or 25c, whichever applies.

I further certify that with respect to all sales of debt or equity interests in the restricted fund with respect to which this form is furnished that are made

after December 31, 2011, the entity identified in Part I:

Has been bound by a distribution agreement that contained a general prohibition on the sale of debt or securities to U.S. entities and U.S.

resident individuals and is currently bound by a distribution agreement that contains a prohibition of the sale of debt or securities to any

specified U.S. person, passive NFFE with one or more substantial U.S. owners, or nonparticipating FFI.

Is currently bound by a distribution agreement that contains a prohibition on the sale of debt or securities to any specified U.S. person,

passive NFFE with one or more substantial U.S. owners, or nonparticipating FFI and, for all sales made prior to the time that such a

restriction was included in its distribution agreement, has reviewed all accounts related to such sales in accordance with the procedures

identified in §1.1471-4(c) applicable to preexisting accounts and has redeemed or retired any, or caused the restricted fund to transfer the

securities to a distributor that is a participating FFI or reporting Model 1 FFI securities which were sold to specified U.S. persons, passive

NFFEs with one or more substantial U.S. owners, or nonparticipating FFIs.

Part XII Nonreporting IGA FFI

26 I certify that the entity identified in Part I:

• Meets the requirements to be considered a nonreporting financial institution pursuant to an applicable IGA between the United States and

;

• Is treated as a

under the provisions of the applicable IGA (see instructions); and

• If you are an FFI treated as a registered deemed-compliant FFI under an applicable Model 2 IGA, provide your

GIIN:

Form W-8BEN-E (2-2014)

Page 5

Part XIII

Foreign Government, Government of a U.S. Possession, or Foreign Central Bank of Issue

27 I certify that the entity identified in Part I is the beneficial owner of the payment and is not engaged in commercial financial activities of a

type engaged in by an insurance company, custodial institution, or depository institution with respect to the payments, accounts, or

obligations for which this form is submitted (except as permitted in §1.1471-6(h)(2)).

Part XIV International Organization

Check box 28a or 28b, whichever applies.

28a

I certify that the entity identified in Part I is an international organization described in section 7701(a)(18).

I certify that the entity identified in Part I:

• Is comprised primarily of foreign governments;

• Is recognized as an intergovernmental or supranational organization under a foreign law similar to the International Organizations Immunities

Act;

• The benefit of the entity's income does not inure to any private person;

• Is the beneficial owner of the payment and is not engaged in commercial financial activities of a type engaged in by an insurance company,

custodial institution, or depository institution with respect to the payments, accounts, or obligations for which this form is submitted (except as

permitted in §1.1471-6(h)(2)).

Part XV Exempt Retirement Plans

Check box 29a, b, c, d, e, or f, whichever applies.

29a

I certify that the entity identified in Part I:

• Is established in a country with which the United States has an income tax treaty in force (see Part III if claiming treaty benefits);

• Is operated principally to administer or provide pension or retirement benefits; and

• Is entitled to treaty benefits on income that the fund derives from U.S. sources (or would be entitled to benefits if it derived any such income)

as a resident of the other country which satisfies any applicable limitation on benefits requirement.

I certify that the entity identified in Part I:

• Is organized for the provision of retirement, disability, or death benefits (or any combination thereof) to beneficiaries that are former

employees of one or more employers in consideration for services rendered;

• No single beneficiary has a right to more than 5% of the FFI's assets;

• Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the

country in which the fund is established or operated; and

• Is generally exempt from tax on investment income under the laws of the country in which it is established or operates due to its status as

a retirement or pension plan;

• Receives at least 50% of its total contributions from sponsoring employers (disregarding transfers of assets from other plans described in

this part, retirement and pension accounts described in an applicable Model 1 or Model 2 IGA, other retirement funds described in an

applicable Model 1 or Model 2 IGA, or accounts described in §1.1471-5(b)(2)(i)(A));

• Either does not permit or penalizes distributions or withdrawals made before the occurrence of specified events related to retirement,

disability, or death (except rollover distributions to accounts described in §1.1471-5(b)(2)(i)(A) (referring to retirement and pension accounts),

to retirement and pension accounts described in an applicable Model 1 or Model 2 IGA, or to other retirement funds described in this part or

in an applicable Model 1 or Model 2 IGA); or

• Limits contributions by employees to the fund by reference to earned income of the employee or may not exceed $50,000 annually.

I certify that the entity identified in Part I:

• Is organized for the provision of retirement, disability, or death benefits (or any combination thereof) to beneficiaries that are former

employees of one or more employers in consideration for services rendered;

• Has fewer than 50 participants;

• Is sponsored by one or more employers each of which is not an investment entity or passive NFFE;

• Employee and employer contributions to the fund (disregarding transfers of assets from other plans described in this part, retirement and

pension accounts described in an applicable Model 1 or Model 2 IGA, or accounts described in §1.1471-5(b)(2)(i)(A)) are limited by reference to

earned income and compensation of the employee, respectively;

• Participants that are not residents of the country in which the fund is established or operated are not entitled to more than 20 percent of the

fund's assets; and

• Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the

country in which the fund is established or operates.

I certify that the entity identified in Part I is formed pursuant to a pension plan that would meet the requirements of section 401(a), other

than the requirement that the plan be funded by a trust created or organized in the United States.

I certify that the entity identified in Part I is established exclusively to earn income for the benefit of one or more retirement funds

described in this part or in an applicable Model 1 or Model 2 IGA, accounts described in §1.1471-5(b)(2)(i)(A) (referring to retirement and

pension accounts), or retirement and pension accounts described in an applicable Model 1 or Model 2 IGA.

Form W-8BEN-E (2-2014)

Page 6

Part XV

Exempt Retirement Plans (Continued)

f I certify that the entity identified in Part I:

• Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a U.S. possession

(each as defined in §1.1471-6) or an exempt beneficial owner described in an applicable Model 1 or Model 2 IGA to provide retirement,

disability, or death benefits to beneficiaries or participants that are current or former employees of the sponsor (or persons designated by such

employees); or

• Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a U.S. possession

(each as defined in §1.1471-6) or an exempt beneficial owner described in an applicable Model 1 or Model 2 IGA to provide retirement,

disability, or death benefits to beneficiaries or participants that are not current or former employees of such sponsor, but are in consideration

of personal services performed for the sponsor.

Part XVI Entity Wholly Owned by Exempt Beneficial Owners

30 I certify that the entity identified in Part I:

• Is an FFI solely because it is an investment entity;

• Each direct holder of an equity interest in the investment entity is an exempt beneficial owner described in §1.1471-6 or in an applicable

Model 1 or Model 2 IGA;

• Each direct holder of a debt interest in the investment entity is either a depository institution (with respect to a loan made to such entity) or an

exempt beneficial owner described in §1.1471-6 or an applicable Model 1 or Model 2 IGA.

• Has provided an owner reporting statement that contains the name, address, TIN (if any), chapter 4 status, and a description of the type of

documentation provided to the withholding agent for every person that owns a debt interest constituting a financial account or direct equity

interest in the entity; and

• Has provided documentation establishing that every owner of the entity is an entity described in §1.1471-6(b), (c), (d), (e), (f) and/or (g) without

regard to whether such owners are beneficial owners.

Part XVII

Territory Financial Institution

31 I certify that the entity identified in Part I is a financial institution (other than an investment entity) that is incorporated or organized under

the laws of a possession of the United States.

Part XVIII

Excepted Nonfinancial Group Entity

32 I certify that the entity identified in Part I:

• Is a holding company, treasury center, or captive finance company and substantially all of the entity's activities are functions described in

§1.1471-5(e)(5)(i)(C) through (E);

• Is a member of a nonfinancial group described in §1.1471-5(e)(5)(i)(B);

• Is not a depository or custodial institution (other than for members of the entity's expanded affiliated group); and

• Does not function (or hold itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any

investment vehicle with an investment strategy to acquire or fund companies and then hold interests in those companies as capital assets for

investment purposes.

Part XIX

Excepted Nonfinancial Start-Up Company

33 I certify that the entity identified in Part I:

• Was formed on (or, in the case of a new line of business, the date of board resolution approving the new line of business)

(date must be less than 24 months prior to date of payment);

• Is not yet operating a business and has no prior operating history or is investing capital in assets with the intent to operate a new line of

business other than that of a financial institution or passive NFFE;

• Is investing capital into assets with the intent to operate a business other than that of a financial institution; and

• Does not function (or hold itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any

investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes.

Part XX Excepted Nonfinancial Entity in Liquidation or Bankruptcy

34 I certify that the entity identified in Part I:

• Filed a plan of liquidation, filed a plan of reorganization, or filed for bankruptcy on

;

• During the past 5 years has not been engaged in business as a financial institution or acted as a passive NFFE;

• Is either liquidating or emerging from a reorganization or bankruptcy with the intent to continue or recommence operations as a nonfinancial

entity; and

• Has, or will provide, documentary evidence such as a bankruptcy filing or other public documentation that supports its claim if it remains in

bankruptcy or liquidation for more than three years.

Part XXI 501(c) Organization

35 I certify that the entity identified in Part I is a 501(c) organization that:

• Has been issued a determination letter from the IRS that is currently in effect concluding that the payee is a section 501(c) organization that is

dated

; or

• Has provided a copy of an opinion from U.S. counsel certifying that the payee is a section 501(c) organization (without regard to whether the

payee is a foreign private foundation).

Form W-8BEN-E (2-2014)

Page 7

Part XXII Non-Profit Organization

36 I certify that the entity identified in Part I is a non-profit organization that meets the following requirements:

• The entity is established and maintained in its country of residence exclusively for religious, charitable, scientific, artistic, cultural or educational purposes;

• The entity is exempt from income tax in its country of residence;

• The entity has no shareholders or members who have a proprietary or beneficial interest in its income or assets;

• Neither the applicable laws of the entity's country of residence nor the entity's formation documents permit any income or assets of the entity

to be distributed to, or applied for the benefit of, a private person or non-charitable entity other than pursuant to the conduct of the entity's

charitable activities or as payment of reasonable compensation for services rendered or payment representing the fair market value of property

which the entity has purchased; and

• The applicable laws of the entity's country of residence or the entity's formation documents require that, upon the entity's liquidation or

dissolution, all of its assets be distributed to an entity that is a foreign government, an integral part of a foreign government, a controlled entity

of a foreign government, or another organization that is described in this Part XXII or escheats to the government of the entity's country of

residence or any political subdivision thereof.

Part XXIII Publicly Traded NFFE or NFFE Affiliate of a Publicly Traded Corporation

Check box 37a or 37b, whichever applies.

37a I certify that:

• The entity identified in Part I is a foreign corporation that is not a financial institution; and

• The stock of such corporation is regularly traded on one or more established securities markets, including

(name one securities exchange upon which the stock is regularly traded).

I certify that:

• The entity identified in Part I is a foreign corporation that is not a financial institution;

• The entity identified in Part I is a member of the same expanded affiliated group as an entity the stock of which is regularly traded on an

established securities market;

• The name of the entity, the stock of which is regularly traded on an established securities market, is

; and

• The name of the securities market on which the stock is regularly traded is

Part XXIV

Excepted Territory NFFE

38 I certify that:

• The entity identified in Part I is an entity that is organized in a possession of the United States;

• The entity identified in Part I:

• Does not accept deposits in the ordinary course of a banking or similar business,

• Does not hold, as a substantial portion of its business, financial assets for the account of others, or

• Is not an insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with respect

to a financial account; and

• All of the owners of the entity identified in Part I are bona fide residents of the possession in which the NFFE is organized or incorporated.

Part XXV

Active NFFE

39 I certify that:

• The entity identified in Part I is a foreign entity that is not a financial institution;

• Less than 50% of such entity's gross income for the preceding calendar year is passive income; and

• Less than 50% of the assets held by such entity are assets that produce or are held for the production of passive income (calculated as a

weighted average of the percentage of passive assets measured quarterly) (see instructions for the definition of passive income).

Part XXVI

Passive NFFE

40a I certify that the entity identified in Part I is a foreign entity that is not a financial institution (other than an investment entity organized in a

possession of the United States) and is not certifying its status as a publicly traded NFFE (or affiliate), excepted territory NFFE, active

NFFE, direct reporting NFFE, or sponsored direct reporting NFFE.

Check box 40b or 40c, whichever applies.

I further certify that the entity identified in Part I has no substantial U.S. owners, or

I further certify that the entity identified in Part I has provided the name, address, and TIN of each substantial U.S. owner of the NFFE in Part XXX.

Part XXVII

Excepted Inter-Affiliate FFI

41 I certify that the entity identified in Part I:

• Is a member of an expanded affiliated group;

• Does not maintain financial accounts (other than accounts maintained for members of its expanded affiliated group);

• Does not make withholdable payments to any person other than to members of its expanded affiliated group that are not limited FFIs or

limited branches;

• Does not hold an account (other than a depository account in the country in which the entity is operating to pay for expenses) with or receive

payments from any withholding agent other than a member of its expanded affiliated group; and

• Has not agreed to report under §1.1471-4(d)(2)(ii)(C) or otherwise act as an agent for chapter 4 purposes on behalf of any financial institution, including

a member of its expanded affiliated group.

Form W-8BEN-E (2-2014)

Page 8

Part XXVIII

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