Certifying Your Taxpayer Identification Number. When you open an account with us, we will request that you provide us with a certification of your correct taxpayer identification number (“TIN”). Applicable Law requires that these certifications be given under penalty of perjury. If you do not provide us with such a certification, Applicable Law requires us to withhold a certain percentage of taxable interest, dividend and certain other payments that we make to you. This is commonly referred to as “backup withholding.” You must provide us with your TIN even if you do not have to file a tax return and you must also certify that you are not subject to backup withholding. We are not required to open (and may close) an account for you if you do not provide and certify your TIN, even if you are exempt from backup withholding and information reporting. We are required to report certain dividend, interest and other payments we make to you to the Internal Revenue Service (“IRS”). We include your TIN in those reports. You may be subject to civil and criminal penalties if you fail to provide us with a correct TIN or falsify withholding information. For additional information on interest reporting and withholding, contact your tax advisor or the IRS.