Common use of Backup Federal Income Tax Withholding Clause in Contracts

Backup Federal Income Tax Withholding. To prevent the possible application of 31% backup federal income tax withholding with respect to payment of the Offer Price for Shares purchased pursuant to the Offer, a tendering Shareholder must provide the Depositary with such Shareholder’s correct taxpayer identification number and make certain certifications that such Shareholder is not subject to backup federal income tax withholding. Each tendering Shareholder must insert in the Assignment Form the Shareholder’s taxpayer identification number or social security number in the space provided on the front of the Assignment Form. The Assignment Form also includes a substitute Form W-9, which contains the certifications referred to above. (See the Instructions to the Assignment Form.)

Backup Federal Income Tax Withholding. To prevent the possible application of 31% backup federal income tax withholding with respect to payment of the Offer Price for Shares Units purchased pursuant to the Offer, a tendering Shareholder Unit holder must provide the Depositary with such ShareholderUnit holder’s correct taxpayer identification number and make certain certifications that such Shareholder Unit holder is not subject to backup federal income tax withholding. Each tendering Shareholder Unit holder must insert in the Assignment Form Letter of Transmittal the ShareholderUnit holder’s taxpayer identification number or social security number in the space provided on the front of the Assignment FormLetter of Transmittal. The Assignment Form Letter of Transmittal also includes a substitute Form W-9, which contains the certifications referred to above. (See the Instructions to the Assignment FormLetter of Transmittal.)

Backup Federal Income Tax Withholding. To prevent the possible application of 31% backup federal income tax withholding with respect to payment of the Offer Price for Shares Units purchased pursuant to the Offer, a tendering Shareholder Unitholder must provide the Depositary with such ShareholderUnitholder’s correct taxpayer identification number and make certain certifications that such Shareholder Unitholder is not subject to backup federal income tax withholding. Each tendering Shareholder Unitholder must insert in the Assignment Form the ShareholderUnitholder’s taxpayer identification number or social security number in the space provided on the front of the Assignment Form. The Assignment Form also includes a substitute Form W-9, which contains the certifications referred to above. (See the Instructions to the Assignment Form.)