IMPORTANT TAX INFORMATION. Under United States federal income tax law, holders of Securities who are “U.S. persons” (as defined in the instructions to the enclosed IRS Form W-9) must provide his, her or its current taxpayer identification number (“TIN”). If such holder is an individual, the TIN is generally his or her social security number. If the holder does not provide the correct TIN or an adequate basis for an exemption, such holder may be subject to a penalty imposed by the IRS, and any consideration such holder receives in the Merger may be subject to U.S. federal backup withholding at the applicable rate (currently 24%). To prevent backup withholding on any payment made to a holder of Securities in connection with the Merger Agreement, the holder is required to notify the Company of his or her correct TIN by completing the enclosed IRS Form W-9 and certifying under penalties of perjury, that the TIN provided on the IRS Form W-9 is correct. In addition, the holder must date and sign as indicated. In the event of backup withholding, consult your tax advisor to determine if you are entitled to any tax credit, tax refund, or other tax benefit as a result of such backup withholding. To prevent backup withholding, holders that are not U.S. persons (as defined in the instructions to IRS Form W-9) should (i) submit a properly completed IRS Form W-8 to the Company, certifying under penalties of perjury to the holder’s foreign status or (ii) otherwise establish an exemption. The appropriate version of IRS Form W-8 may be obtained from the Company or the IRS at its internet website: xxx.xxx.xxx. Certain holders (including, among others, certain corporations and certain foreign holders) are exempt recipients not subject to these backup withholding requirements. See the enclosed copy of IRS Form W-9 and the General Instructions to IRS Form W-9. To avoid possible erroneous backup withholding, exempt holders who are U.S. persons should certify their exempt status on IRS Form W-9 by entering the applicable code, as set forth in the instructions accompanying the enclosed IRS Form W-9. Please consult your tax advisor for further guidance regarding completion of IRS Form W-9 or the appropriate version of IRS Form W-8 to claim exemption from backup withholding, including which version of IRS Form W-8 you should provide to the Company. See the enclosed “General Instructions” on IRS Form W-9 for additional information and instructions. Form W-9 (Rev. October 2018) Department of the Treasury Inter...
IMPORTANT TAX INFORMATION. Regardless of whether you participate in the dependent day-care plan under Section 125 or claim the credit on your income tax, you must provide the IRS with the name, address and taxpayer identification number (TIN) of your dependent day care provider(s) by completing Schedule 2 of Form 1040A or Form 2441 and attaching it to your annual income tax return. * These requirements are subject to change by the IRS. Be sure to follow the current instructions given by the IRS for preparing your annual income tax return. Failure to provide this information to the IRS could result in loss of the pre-tax exemption for your dependent day-care expenses.
IMPORTANT TAX INFORMATION. You should refer to Section 14 of the Offer to Exchange, which contains important U.S. federal income tax information. If you live or work outside the United States, you should refer to Appendix B to the Offer to Exchange for a discussion of tax consequences that may apply to you.
IMPORTANT TAX INFORMATION. Each holder that is a United States person (as defined below) is required to provide a properly completed and duly dated and executed U.S. Internal Revenue Service (“IRS”) Form W-9 that includes the relevant person’s correct Taxpayer Identification Number (“TIN”), and certain other information, in accordance with the instructions on such form. Each holder that is not a United States person (as defined below) is required to provide a properly completed and duly dated and executed appropriate IRS Form W-8 in accordance with the instructions on such form, which may be obtained from the IRS at its website: wxx.xxx.xxx. For this purpose, you are generally considered a United States person if you are (1) an individual who is a United States citizen or United States resident alien, (2) a partnership, corporation, company or association created or organized in the United States or under the laws of the United States, any state thereof, or the District of Columbia, (3) an estate, the income of which is subject to United States federal income tax regardless of its source, or (4) a domestic trust (as defined in U.S. Treasury Regulations Section 301.7701-7). IRS Form W-9 is attached to this Letter of Transmittal. More information about IRS Forms W-8 can be found at: hxxxx://xxx.xxx.xxx/xxxxx-pubs/about-form-w8. I, ____________________, spouse or domestic partner of ___________________ (“Participating Securityholder”), acknowledge that I have read the Letter of Transmittal entered into by Participating Securityholder (the “Letter of Transmittal”), and that I know the contents of the Letter of Transmittal. I am aware that the Letter of Transmittal contains provisions regarding shares of capital stock of Pinstripes, Inc. (“Company Common Shares”) that my spouse or domestic partner owns, including any interest that I may have therein. Capitalized terms used but not otherwise defined herein shall have their meanings set forth in the Letter of Transmittal. I understand and agree that my interest, if any, in any Company Common Shares subject to the Letter of Transmittal will be irrevocably subject to the Letter of Transmittal. I further understand and agree that any community property interest that I may have in such Company Common Shares will be similarly subject to the Letter of Transmittal. I am aware that the legal, financial and related matters contained in the Letter of Transmittal are complex and that I am free to seek independent professional guidance or counsel with...
IMPORTANT TAX INFORMATION. The following summary should not be considered to fully describe the income and other tax consequences of the transactions described herein. The Holder is strongly urged to consult with his, her or its own tax advisors, with specific reference to his, her or its own situation, with respect to the potential tax consequences of the transactions described herein. Under U.S. federal income tax law, the Holder is required to provide Parent with the Holder’s correct taxpayer identification number (“TIN”) on IRS Form W-9 or a certification that such holder is not a “United States person” for U.S. federal income tax purposes on the appropriate IRS Form W-8 (as described above). If the Holder is providing an IRS Form W-9, the Holder must cross out item (2) in the certification box on the IRS Form W-9 if the Holder is subject to backup withholding. If the Holder has not been issued a TIN, and has applied for a TIN or intends to apply for a TIN in the near future, the Holder should write “Applied For” in the space for the TIN on the IRS Form W-9. If the Holder is an individual, then the TIN is his or her social security number. Failure to provide an IRS Form W-9 (or, if the Holder writes “Applied For” in the space for the TIN on IRS Form W-9, failure to provide a TIN within sixty (60) days) may subject the Holder to U.S. federal income tax withholding on the payments made to the Holder in connection with the Mergers. In addition, to prevent U.S. federal income backup withholding on payments made to the Holder, the Holder must certify on the enclosed IRS Form W-9 that the TIN provided on the enclosed IRS Form W-9 is correct (or that the Holder is awaiting a TIN), that the Holder is a “United States person,” and that (i) the Holder is exempt from backup withholding, (ii) the Holder has not been notified by the IRS that the Holder is subject to backup withholding as a result of failure to report all interest or dividends, or (iii) the IRS has notified the Holder that the Holder is no longer subject to backup withholding. If Parent is not provided with the correct TIN on IRS Form W-9 or a certification that the Holder is not a “United States person” on the appropriate IRS Form W-8, the Holder may be subject to penalties imposed by the IRS. In addition, payments that are made to the Holder in connection with the Mergers may be subject to backup withholding. If backup withholding applies, then Parent or the Surviving Entity, as applicable, will be required to withhold on p...
IMPORTANT TAX INFORMATION. In order to avoid backup withholding of United States federal income tax, United States federal income tax law generally requires that if your Securities are accepted for payment, you or your assignee (in either case, the “Payee”) must provide the Paying Agent (the “Payor”) with the Payee’s correct Taxpayer Identification Number (“TIN”), which, in the case of a Payee who is an individual, is the Payee’s social security number. If the Payor is not provided with the correct TIN or an adequate basis for an exemption, the Payee may be subject to a $50 penalty imposed by the Internal Revenue Service (“IRS”) and backup withholding of a portion (currently 28%) of the gross proceeds received pursuant to the Merger. Backup withholding is not an additional tax. Rather, the tax liability of a person subject to backup withholding will be reduced by the amount withheld. If withholding results in an overpayment of taxes, a refund may generally be obtained from the IRS provided that the required information is timely furnished to the IRS.
IMPORTANT TAX INFORMATION. An 83(b) Election is irrevocable.
IMPORTANT TAX INFORMATION. We advise all Eligible Employees to meet with their own tax advisor(s) about the local, state, federal and foreign tax consequences of participating or not participating in the Exchange Offer and refer to Schedule B of the Offer to Exchange, which contains important tax information. If you live or work outside the United States, or are otherwise subject to a tax liability in a foreign jurisdiction, you should refer to Schedule B of the Offer to Exchange for a discussion of the tax consequences and/or social insurance contributions which may apply to you.
IMPORTANT TAX INFORMATION. You should refer to Section 14 of the Offer to Amend and Schedule C of the Offer to Amend, if applicable, which contain important U.S. federal and Canadian income tax information. We also recommend that you consult with a financial, legal and/or tax planner regarding the personal tax consequences of this offer to you before deciding whether or not to participate in this offer.
IMPORTANT TAX INFORMATION. Under U.S. federal income tax law, a person who holds Units surrendered for exchange (or any other payee) is required to provide the Member Representative with such holder’s (or other payee’s) properly certified U.S. Taxpayer Identification Number (“TIN”) and certain other information on an IRS Form W-9 or otherwise establish a basis for exemption from backup withholding (including by providing a properly completed and correct applicable IRS Form W-8). For a U.S. Person (as defined in the instructions to the enclosed IRS Form W-9 attached hereto as Exhibit B), if such holder (or other payee) is an individual, the TIN is such holder’s (or other payee’s) social security number. If a holder (or other payee) does not provide the Member Representative with the correct TIN in the required manner or does not otherwise establish its exemption from backup withholding (as described below), the holder (or other payee) generally will be subject to backup withholding (currently, at a rate of 24% for payments made before January 1, 2026) on payments made to such holder (or other payees) with respect to such holder’s Units. Certain holders of Units or other payees (including, among others, all corporations and certain foreign persons) are generally not subject to these backup withholding and reporting requirements. An exempt holder of Units (or other payee) that is a U.S. Person should indicate its exempt status on IRS Form W-9, attached hereto as Exhibit B, in accordance with the instructions thereto. A holder of Units (or other payee) that is not a U.S. Person may establish its exemption from backup withholding by submitting to the Member Representative a properly completed and correct applicable IRS Form W-8 (which is available online at wxx.xxx.xxx), signed under penalties of perjury, attesting to the exemption status of the holder of Units (or other payee). See the enclosed IRS Form W-9 for additional instructions. If (i) the holder of Units does not furnish the Member Representative with a TIN in the required manner, (ii) the IRS notifies the Member Representative that the TIN provided is incorrect, or (iii) the holder of Units is required but fails to certify that it is not subject to backup withholding, backup withholding will apply. If backup withholding applies, the Member Representative is required to backup withhold at a current rate of 24% from any payment made to the holder of Units or other payee. Backup withholding is not an additional tax. Rather, the U....
