Common use of FATCA Compliance Clause in Contracts

FATCA Compliance. (a) As used herein, “FATCA” means (i) Sections 1471 through 1474 of the U.S. Internal Revenue Code of 1986, as amended from time to time, the regulations promulgated from time to time by the U.S. Department of Treasury thereunder, and administrative guidance issued by the U.S. Internal Revenue Service with respect thereto; (ii) any law, regulation or other official guidance enacted in or issued by any non-U.S. jurisdiction, or any intergovernmental agreement between the U.S. and any other jurisdiction, that facilitates the implementation of any of the authorities listed in clause (i); and (iii) any private agreement you or any of your affiliates has entered into with the U.S. Internal Revenue Service, the U.S. government, or any governmental or taxation authority in any other jurisdiction that facilitates the implementation of any of the authorities listed in clauses (i) and (ii). (b) You represent, confirm and agree that for all of your customers investing in Fund shares through an account of a type below, you (i) directly, or through someone acting on your behalf, will file any required U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding (including without limitation any backup withholding and any withholding and other compliance required by FATCA) in accordance with applicable tax law (including FATCA), with respect to such customer accounts, (ii) will, at such times as required by FATCA, have a reporting and verification program in place for your customers that complies with FATCA and will otherwise comply with FATCA with respect to such customers, and (iii) will promptly provide (or arrange for the prompt provision) to us, upon our reasonable request, confirmation that you and your customers have complied with all applicable obligations under applicable tax law (including FATCA). (c) You represent, confirm and agree that for all of your customers investing in Fund shares through an account of a type other than those described below, you will promptly provide to us, upon our reasonable request, such information and documentation as may be necessary for us and the Funds to file any required U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding, including without limitation backup withholding and any withholding or other compliance required by FATCA. Network Level 3 Accounts Network Level 3 Accounts, as that term is used by the National Securities Clearing Corporation (NSCC), refer to accounts for which you maintain full client control, including the handling of all orders, customer statements and reporting. Trust Networked Accounts Trust Networked Accounts refer to Network Level 0, as that term is used by the NSCC, trust accounts for which you maintain all customer account-level information. Non-NSCC Accounts Similar to the Foregoing Non-NSCC accounts for which you maintain full client control, including the handling of all orders, customer statements and reporting, or for which you maintain all customer account-level information. (d) You acknowledge that, notwithstanding anything to the contrary in the Agreement (and with the exception of certain Trust Networked Accounts as described below), for those accounts of your customers for which we and/or the Fund provide certain shareholder services (similar to the services to be provided if those accounts were maintained as “direct to the Fund” accounts), unless otherwise agreed to by the parties, we and/or the Fund shall only be responsible for the following: (i) regulatory mailings, (ii) client notifications, (iii) tax reporting, (iv) statement production, (v) daily trade confirmations and (vi) providing online access to their account information. You shall be responsible for providing all other services and performing all other tasks as described in this Agreement. For Trust Networked Accounts maintained on the books of a Fund, we and/or the Fund shall only be responsible for regulatory mailings, and you shall be responsible for providing all other services and performing all other tasks as described in this Agreement.

FATCA Compliance. (a) As used herein, “FATCA” means (i) Sections 1471 through 1474 of the U.S. Internal Revenue Code of 1986, as amended from time to time, the regulations promulgated from time to time by the U.S. Department of Treasury thereunder, and administrative guidance issued by the U.S. Internal Revenue Service with respect thereto; (ii) any law, regulation or other official guidance enacted in or issued by any non-U.S. jurisdiction, or any intergovernmental agreement between the U.S. and any other jurisdiction, that facilitates the implementation of any of the authorities listed in clause (i); and (iii) any private agreement you or any of your affiliates has entered into with the U.S. Internal Revenue Service, the U.S. government, or any governmental or taxation authority in any other jurisdiction that facilitates the implementation of any of the authorities listed in clauses (i) and (ii). (b) You represent, confirm and agree that for all of your customers investing in Fund shares through an account of a type below, you (i) directly, or through someone acting on your behalf, will file any required perform and provide U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding (including without limitation any backup withholding and any withholding and other compliance required by FATCA) in accordance with applicable tax law (including FATCA), with respect to such customer accounts, (ii) will, at such times as required by FATCA, have a reporting and verification program in place for your customers that complies with FATCA and will otherwise comply with FATCA with respect to such customers, and (iii) will promptly provide (or arrange for the prompt provision) to us, upon our reasonable request, confirmation that you and your customers have complied with all applicable obligations under applicable tax law (including FATCA). (c) You represent, confirm and agree that for all of your customers investing in Fund shares through an account of a type other than those described below, you will promptly provide to us, upon our reasonable request, such information and documentation as may be necessary for us and the Funds to file any required perform and provide U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding, including without limitation backup withholding and any withholding or other compliance required by FATCA. Network Level 3 Accounts Network Level 3 Accounts, as that term is used by the National Securities Clearing Corporation (NSCC), refer to accounts for which you maintain full client control, including the handling of all orders, customer statements and reporting. Trust Networked Accounts Trust Networked Accounts refer to Network Level 0, as that term is used by the NSCC, trust accounts for which you maintain all customer account-level information. Non-NSCC Accounts Similar to the Foregoing Non-NSCC accounts for which you maintain full client control, including the handling of all orders, customer statements and reporting, or for which you maintain all customer account-account- level information. (d) You acknowledge that, notwithstanding anything to the contrary in the Agreement (and with the exception of certain Trust Networked Accounts as described below), for those accounts of your customers for which we and/or the Fund provide certain shareholder services (similar to the services to be provided if those accounts were maintained as “direct to the FundFund ” accounts), unless otherwise agreed to by the parties, we and/or the Fund shall only be responsible for the following: (i) regulatory mailings, (ii) client notifications, (iii) tax reporting, (iv) statement production, (v) daily trade confirmations and (vi) providing online access to their account information. You shall be responsible for providing all other services and performing all other tasks as described in this the Agreement. For Trust Networked Accounts maintained on the books of a Fund, we and/or the Fund shall only be responsible for regulatory mailings, and you shall be responsible for providing all other services and performing all other tasks as described in this Agreement.

FATCA Compliance. (a) As used herein, the Foreign Account Tax Compliance Act (“FATCA” ”) means (i) Sections 1471 through 1474 of the U.S. Internal Revenue Code of 1986, as amended from time to time, the regulations promulgated from time to time by the U.S. Department of Treasury thereunder, and administrative guidance issued by the U.S. Internal Revenue Service with respect thereto; (ii) any law, regulation or other official guidance enacted in or issued by any non-U.S. jurisdiction, or any intergovernmental agreement between the U.S. and any other jurisdiction, that facilitates the implementation of any of the authorities listed in clause (i); and (iii) any private agreement you You or any of your Your affiliates has entered into with the U.S. Internal Revenue Service, the U.S. government, or any governmental or taxation authority in any other jurisdiction that facilitates the implementation of any of the authorities listed in clauses (i) and (ii). (b) You represent, confirm and agree that for all of your Your customers investing in Fund shares Shares through an account of a type described below, you You (i) directly, or through someone acting on your Your behalf, will file any required perform and provide U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding (including without limitation any backup withholding and any withholding and other compliance required by FATCA) in accordance with applicable tax law (including FATCA), with respect to such customer accounts, (ii) will, at such times as required by FATCA, have a reporting and verification program in place for your Your customers that complies with FATCA and will otherwise comply with FATCA with respect to such customers, and (iii) will promptly provide (or arrange for the prompt provision) to usLMIS, upon our reasonable request, confirmation that you You and your Your customers have complied with all applicable obligations under applicable tax law (including FATCA). (c) You represent, confirm and agree that for all of your Your customers investing in Fund shares Shares through an account of a type other than those described below, you You will promptly provide to usLMIS, upon our reasonable request, such information and documentation as may be necessary for us LMIS and the Funds Fund to file any required perform and provide U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding, including without limitation backup withholding and any withholding or other compliance required by FATCA. Network Level 3 Accounts Network Level 3 Accounts, as that term is used by the National Securities Clearing Corporation (“NSCC”), refer to accounts for which you You maintain full client control, including the handling of all orders, customer statements and reporting. Trust Networked Accounts Trust Networked Accounts refer to Network Level 0, as that term is used by the NSCC, trust accounts for which you You maintain all customer account-level information. Non-NSCC Accounts Similar to the Foregoing Non-NSCC accounts for which you You maintain full client control, including the handling of all orders, customer statements and reporting, reporting or for which you You maintain all customer account-level information. (d) You acknowledge that, notwithstanding anything to the contrary in the Agreement (and with the exception of certain Trust Networked Accounts as described below), for those accounts of your Your customers for which we LMIS and/or the Fund provide certain shareholder services (similar to the services to be provided if those accounts were maintained as “direct to the Fund” accounts), unless otherwise agreed to by the parties, we LMIS and/or the Fund shall only be responsible for the following: (i) regulatory mailings, (ii) client notifications, (iii) tax reporting, (iv) statement production, (v) daily trade confirmations and (vi) providing online access to their account information. You shall be responsible for providing all other services and performing all other tasks as described in this the Agreement. For Trust Networked Accounts maintained on the books of a Fund, we LMIS and/or the Fund shall only be responsible for regulatory mailings, and you You shall be responsible for providing all other services and performing all other tasks as described in this the Agreement.

FATCA Compliance. (a) As used herein, “FATCA” means (i) Sections 1471 through 1474 of the U.S. Internal Revenue Code of 1986, as amended from time to time, the regulations promulgated from time to time by the U.S. Department of Treasury thereunder, and administrative guidance issued by the U.S. Internal Revenue Service with respect thereto; (ii) any law, regulation or other official guidance enacted in or issued by any non-U.S. jurisdiction, or any intergovernmental agreement between the U.S. and any other jurisdiction, that facilitates the implementation of any of the authorities listed in clause (i); and (iii) any private agreement you You or any of your Your affiliates has entered into with the U.S. Internal Revenue Service, the U.S. government, or any governmental or taxation authority in any other jurisdiction that facilitates the implementation of any of the authorities listed in clauses (i) and (ii). (b) You represent, confirm and agree that for all of your Your customers investing in Fund shares through an account of a type described below, you You (i) directly, or through someone acting on your Your behalf, will file any required perform and provide U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding (including without limitation any backup withholding and any withholding and other compliance required by FATCA) in accordance with applicable tax law (including FATCA), with respect to such customer accounts, (ii) will, at such times as required by FATCA, have a reporting and verification program in place for your Your customers that complies with FATCA and will otherwise comply with FATCA with respect to such customers, and (iii) will promptly provide (or arrange for the prompt provision) to usLMIS, upon our Our reasonable request, confirmation that you You and your Your customers have complied with all applicable obligations under applicable tax law (including FATCA). (c) You represent, confirm and agree that for all of your Your customers investing in Fund shares through an account of a type other than those described below, you You will promptly provide to usLMIS, upon our Our reasonable request, such information and documentation as may be necessary for us LMIS and the Funds to file any required perform and provide U.S. federal income tax reporting and remit all applicable U.S. federal income tax withholding, including without limitation backup withholding and any withholding or other compliance required by FATCA. Network Level 3 Accounts Network Level 3 Accounts, as that term is used by the National Securities Clearing Corporation (NSCC), refer to accounts for which you You maintain full client control, including the handling of all orders, customer statements and reporting. Trust Networked Accounts Trust Networked Accounts refer to Network Level 0, as that term is used by the NSCC, trust accounts for which you You maintain all customer account-level information. Non-NSCC Accounts Similar to the Foregoing Non-NSCC accounts for which you You maintain full client control, including the handling of all orders, customer statements and reporting, reporting or for which you You maintain all customer account-level information. (d) You acknowledge that, notwithstanding anything to the contrary in the Agreement (and with the exception of certain Trust Networked Accounts as described below), for those accounts of your Your customers for which we LMIS and/or the Fund provide certain shareholder services (similar to the services to be provided if those accounts were maintained as “direct to the Fund” accounts), unless otherwise agreed to by the parties, we LMIS and/or the Fund shall only be responsible for the following: (i) regulatory mailings, (ii) client notifications, (iii) tax reporting, (iv) statement production, (v) daily trade confirmations and (vi) providing online access to their account information. You shall be responsible for providing all other services and performing all other tasks as described in this the Agreement. For Trust Networked Accounts maintained on the books of a Fund, we LMIS and/or the Fund shall only be responsible for regulatory mailings, and you You shall be responsible for providing all other services and performing all other tasks as described in this the Agreement.