EX-99.2 10 a15-4213_2ex99d2.htm EX-99.2

Exhibit 99.2

 

What Number to Give the Payer

 

The holder is required to give the Payer his or her TIN (e.g., Social Security Number or Employer Identification Number). If the Outstanding Notes are held in more than one name or are held not in the name of the actual owner, consult the enclosed “Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9” for additional guidance on which number to report.

 

PAYER’S NAME: U.S. BANK NATIONAL ASSOCIATION

 

SUBSTITUTE

FORM W-9

Part 1 — PLEASE PROVIDE YOUR TIN IN THE BOX TO THE RIGHT AND CERTIFY BY SIGNING AND DATING BELOW.

 

Social Security Number

OR

 

Employer Identification Number

 

 

 

 

Department of the Treasury

Internal Revenue Service

 

Payer’s Request for Taxpayer

Identification Number (TIN)

Part 2 — Certification —

Under penalties of perjury, I certify that:

(1) The number shown on this form is my correct Taxpayer Identification Number (or I am waiting for a number to be issued to me),

(2) I am not subject to backup withholding because (i) I am exempt from backup withholding, (ii) I have not been notified by the Internal Revenue Service (“IRS”) that I am subject to backup withholding as a result of failure to report all interest or dividends, or (iii) the IRS has notified me that I am no longer subject to backup withholding, and

(3) I am a U.S. citizen or other U.S. person (including a U.S. resident alien).

 

Part 3

Awaiting TIN     o

 

Part 4

 

Exempt from backup withholding     o

 

 

 

 

 

Certificate instructions — You must cross out item (2) in Part 2 above if you have been notified by the IRS that you are subject to backup withholding because of under-reporting interest or dividends on your tax return. However, if after being notified by the IRS that you were subject to backup withholding you receive another notification from the IRS stating that you are no longer subject to backup withholding, do not cross out item (2).

 

 

 

 

Signature

 

 

 

 

 

Name

 

 

 

 

 

Address:

 

 

 

(Please Print)

 

Date 

, 2015

 


 

YOU MUST COMPLETE THE FOLLOWING CERTIFICATE IF YOU CHECKED

THE BOX IN PART 3 OF SUBSTITUTE FORM W-9

 

CERTIFICATE OF AWAITING TAXPAYER IDENTIFICATION NUMBER

 

I certify under penalty of perjury that a taxpayer identification number has not been issued to me, and either (a) I have mailed or delivered an application to receive a taxpayer identification number to the appropriate Internal Revenue Service Center or Social Security Administration Office, or (b) I intend to mail or deliver an application in the near future. I understand that if I do not provide a taxpayer identification number by the time of payment, all reportable payments made to me thereafter will be subject to backup withholding at the applicable withholding rate (which is currently 28%) until I provide such a number.

 

 

 

Signature

 

 

 

Name:

 

 

(please print)

 

 

 

Date                                                   , 2015

 

 

NOTE:

 

FAILURE TO COMPLETE AND RETURN THIS FORM MAY RESULT IN BACKUP WITHHOLDING AT THE APPLICABLE WITHHOLDING RATE (WHICH IS CURRENTLY 28%) ON ANY REPORTABLE PAYMENTS MADE TO YOU. PLEASE REVIEW THE ENCLOSED “GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9” FOR ADDITIONAL DETAILS.

 


 

GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION

NUMBER ON SUBSTITUTE FORM W-9

 

Guidelines for Determining the Proper Identification Number to Give the Payer. — Social security numbers have nine digits separated by two hyphens, i.e., 000-00-0000. Employer identification numbers have nine digits separated by only one hyphen, i.e., 00-0000000. The table below will help determine the number to give the Payer.

 

 

 

 

 

Give name and

 

 

 

 

 

 

 

 

 

SOCIAL SECURITY

 

 

 

 

 

For this type of account:

 

 

 

Number of —

 

1.

 

An individual’s account

 

The individual

2.

 

Two or more individuals (joint account)

 

The actual owner of the account or, if combined funds, the first individual on the account(1)

3.

 

Custodian account of a minor (Uniform Gift to Minors Act)

 

The minor(2)

4.

 

a. A revocable savings trust account (in which grantor is also trustee)

 

The grantor trustee(1)

 

 

b. Any “trust” account that is not a legal or valid trust under State law

 

The actual owner(1)

5.

 

Sole proprietorship account or disregarded entity owned by an individual

 

The owner(3)

6.

 

A valid trust, estate, or pension trust

 

The legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)(4)

 

 

 

 

 

Give name and

 

 

 

 

 

 

 

 

 

EMPLOYER IDENTIFICATION

 

 

 

 

 

For this type of account:

 

 

 

Number of —

 

7.

 

Sole proprietorship account or disregarded entity not owned by an individual

 

The owner(3)

 

 

 

 

 

8.

 

Corporate account or entity electing corporate status

 

The corporation

9.

 

A valid trust, estate, or pension trust

 

The legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)(4)

10.

 

Religious, charitable or educational organization account

 

The organization

11.

 

Partnership or multi-member LLC treated as a partnership

 

The partnership

12.

 

Association, club, or other tax-exempt organization

 

The organization

13.

 

A broker or registered nominee

 

The broker or nominee

14.

 

Account with the Department of Agriculture in the name of a public entity (such as a State or local government, school district, or prison) that receives agricultural program payments

 

The public entity

 

(1)

 

List first and circle the name of the person whose number you furnish.

(2)

 

Circle the minor’s name and furnish the minor’s social security number.

(3)

 

You must show your individual name, but you may also enter your business or “doing business as” name. You may use either your Employer Identification Number or your Social Security Number.

(4)

 

List first and circle the name of the legal trust, estate, or pension trust.

 

Note:

 

If no name is circled when there is more than one name, the number will be considered to be that of the first name listed.

 


 

Obtaining a Number

 

If you do not have a taxpayer identification number or you do not know your number, obtain Form SS-5, Application for a Social Security Number Card (for resident individuals), Form SS-4, Application for Employer Identification Number (for businesses and all other entities), or Form W-7 for International Taxpayer Identification Number (for alien individuals required to file U.S. tax returns), at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number.

 

To complete Substitute Form W-9 if you do not have a taxpayer identification number, write “Applied For” in the space for the taxpayer identification number in Part I, sign and date the Form, and give it to the requester. Generally, you will then have 60 days to obtain a taxpayer identification number and furnish it to the requester. If the requester does not receive your taxpayer identification number within 60 days, backup withholding, if applicable, will begin and will continue until you furnish your taxpayer identification number to the requester.

 

Payees Exempt from Backup Withholding

 

Unless otherwise noted herein, all references below to section numbers or to regulations are references to the Internal Revenue Code of 1986, as amended, and the regulations promulgated thereunder.

 

Payees specifically exempted from backup withholding include the following:

 

1.              An organization exempt from tax under Section 501(a), or an individual retirement plan or a custodial account under Section 403(b)(7), if the account satisfies the requirements of Section 401(f)(2).

 

2.              The United States or any agency or instrumentality thereof.

 

3.              A State, the District of Columbia, a possession of the United States, or any political subdivision or instrumentality thereof.

 

4.              A foreign government or a political subdivision thereof, or any agency or instrumentality thereof.

 

5.              An international organization or any agency or instrumentality thereof.

 

Payees that may be exempt from backup withholding include the following:

 

6.              A corporation.

 

7.              A foreign central bank of issue.

 

8.              A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States.

 

9.              A futures commission merchant registered with the Commodity Futures Trading Commission.

 

10.       A real estate investment trust.

 

11.       An entity registered at all times during the tax year under the Investment Company Act of 1940.

 

12.       A common trust fund operated by a bank under Section 584(a).

 

13.       A financial institution.

 

14.       A middeman known in the investment community as a nominee or custodian.

 

15.       A trust exempt from tax under section 664 or described in section 4947.

 

Backup withholding is not required on any interest payments to any exempt payees described above except for payees described in line 9.

 

Exempt payees described above should file a Substitute Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE “EXEMPT” ON THE FACE OF THE FORM, AND RETURN IT TO THE PAYER.

 

Privacy Act Notices — Section 6109 requires most recipients of dividends, interest, or other payments to give taxpayer identification numbers to

 


 

the Payer who must report the payments to the IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The Payer must be given the numbers whether or not recipients are required to file tax returns. The Payer must generally withhold tax at the applicable withholding rate (which is currently 28%) on taxable interest, dividends, and certain other payments to a payee who does not furnish a taxpayer identification number to the Payer. Certain penalties may also apply.

 

Penalties

 

(1)        Penalty for Failure to Furnish Taxpayer Identification Number — If you fail to furnish your taxpayer identification number to the Payer, you are subject to a penalty of $100 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

 

(2)        Civil Penalty for False Statements With Respect to Withholding — If you make a false statement with no reasonable basis which results in a decrease in the amount of backup withholding, you are subject to a penalty of $500.

 

(3)        Criminal Penalty for Falsifying Information — If you falsify certifications or affirmations, you are subject to criminal penalties including fines and/or imprisonment.

 

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.