Common use of Certificate of Non-Foreign Status Clause in Contracts

Certificate of Non-Foreign Status. Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”), provides that under specified circumstances, a transferee of a United States real property interest must withhold tax if the transferor is a foreign person. For United States tax purposes (including Section 1445), the owner of a disregarded entity (which has legal title to a United States real property interest under local law) will be the transferor of the real property interest and not the disregarded entity. To inform (the “Transferee”), that withholding of tax is not required upon the disposition of a United States real property interest by (the “Transferor”), the undersigned hereby certifies the following:

Certificate of Non-Foreign Status. Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”), provides that under specified circumstances, a transferee of a United States U.S. real property interest must withhold tax if the transferor is a foreign person. For United States U.S. tax purposes (including Section section 1445), the owner of a disregarded entity (which has legal title to a United States U.S. real property interest under local law) will be the transferor of the real property interest and not the disregarded entity. To inform (the “Transferee”), transferee that withholding of tax is not required upon the disposition of a United States U.S. real property interest by , a (the “Transferor”), the undersigned hereby certifies the followingfollowing on behalf of Transferor:

Certificate of Non-Foreign Status. Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”), provides that under specified circumstances, a transferee (buyer) of a United States U.S. real property interest must withhold tax if the transferor (seller) is a foreign person. For United States U.S. tax purposes (including Section 1445), the owner of a disregarded entity (which has legal title to a United States U.S. real property interest under local law) will be the transferor of the real property interest and not the disregarded entity. To inform the transferee (the “Transferee”), buyer) that withholding of tax is not required upon the disposition of a United States U.S. real property interest by , a (the “TransferorSeller”), the undersigned hereby certifies certifies, as of this day of , 2013, the followingfollowing on behalf of Seller: