Common use of Substitute Form W–9 Clause in Contracts

Substitute Form W–9. In order to avoid 31% federal income tax backup withholding on the payment of the purchase price for Units purchased, the tendering Unitholder must provide to the Purchaser the Unitholder's correct Taxpayer Identification Number ("TIN") and certify, under penalties of perjury, that such Unitholder is not subject to such backup withholding by completing the Substitute Form W-9 set forth in BOX A of this Letter of Transmittal. If a correct TIN is not provided, penalties may be imposed by the Internal Revenue Service ("IRS") in addition to the Unitholder being subject to backup withholding. Certain Unitholders (including, among others, all corporations) are not subject to backup withholding. Backup withholding is not an additional tax. If withholding results in an overpayment of taxes, a refund may be obtained from the IRS. The TIN that must be provided on the Substitute Form W-9 is that of the registered Unitholder(s) indicated on the front of this Letter of Transmittal. Write the words "Applied For" in the box in Part I of the Substitute Form W-9 if the tendering Unitholder has applied for but has not been issued a TIN or intends to apply for a TIN in the near future. If the words "Applied For" are written in the box in Part I of the Substitute Form W-9 and the Purchaser is not provided with the Unitholder's TIN within 60 days, the Purchaser will withhold 31% of all payments of the purchase price for the Units until such TIN is provided to the Purchaser. 4. ADDITIONAL COPIES OF OFFER TO PURCHASE AND LETTER OF TRANSMITTAL. Requests for assistance or additional copies of the Offer to Purchase and this Letter of Transmittal may be obtained from the Information Agent at the address or telephone number set forth below: The Information Agent is: X.X. Xxxx & Co., Inc. 00 XXXXX XXXXXX XXX XXXX, XX 00000 0-000-000-0000 IMPORTANT: IN ORDER TO PARTICIPATE IN THE OFFER, THIS LETTER OF TRANSMITTAL (OR FACSIMILE HEREOF) MUST BE RECEIVED BY THE DEPOSITARY ON OR PRIOR TO THE EXPIRATION DATE.

Substitute Form W–9. In order A surrendering stockholder (and, if applicable, the other person designated in Box 3 above to avoid 31% federal income tax backup withholding on be issued any shares of AMN Preferred Stock or AMN Common Stock in book-entry form) that is a U.S. person within the payment meaning of the purchase price for Units purchased, the tendering Unitholder must provide to the Purchaser the Unitholder's correct Taxpayer Identification Number ("TIN") and certify, under penalties of perjury, that such Unitholder is not subject to such backup withholding by completing the Substitute Form W-9 set forth in BOX A of this Letter of Transmittal. If a correct TIN is not provided, penalties may be imposed by the United States Internal Revenue Service ("IRS") in addition to the Unitholder being subject to backup withholding. Certain Unitholders Code (including, among others, all corporationsa U.S. resident alien) are generally is required to provide the Company and any other payor of Merger Consideration with a correct taxpayer identification number (“TIN”) on Substitute Form W-9, which is provided under “Important Tax Information” in Schedule B to this Letter of Transmittal, and to certify that the surrendering stockholder (and, if applicable, such other person) is not subject to backup withholding. Backup withholding If a surrendering stockholder or such other person has been notified by the United States Internal Revenue Service (the “IRS”) that such person is not an additional taxsubject to backup withholding, such person must cross out item (2) of the Certification box of the Substitute Form W-9, unless such person has since been notified by the IRS that such person is no longer subject to backup withholding. If withholding results in an overpayment of taxes, a refund may be obtained from Failure to provide the IRS. The TIN that must be provided information on the Substitute Form W-9 is that may subject the surrendering stockholder (and, if applicable, the other person designated in Box 3 above to be issued any shares of AMN Preferred Stock or AMN Common Stock in book-entry form) to backup withholding at the then-applicable rate (which as of the registered Unitholder(sdate hereof is 28%) indicated on the front any payments made in respect of this Letter of Transmittalsurrendered Certificates. Write the words "The phrase “Applied For" in the box for” may be written in Part I of the Substitute Form W-9 if the tendering Unitholder has applied for but surrendering stockholder or other person designated in Box 3 above has not been issued a TIN and has applied for a TIN or intends to apply for a TIN in the near future. If the words "“Applied For" are for” is written in Part I, (i) the box Company or other payor may subject payments made in Part I respect of the Substitute Form W-9 surrendered Certificates to backup withholding and the Purchaser (ii) if a TIN is not provided with the Unitholder's TIN within 60 days, the Purchaser will withhold 31% of all Company or such other payor may subject the stockholder to backup withholding on payments of the purchase price for the Units made until such a TIN is provided to the Purchaser. 4. ADDITIONAL COPIES OF OFFER TO PURCHASE AND LETTER OF TRANSMITTAL. Requests for assistance or additional copies of the Offer to Purchase and this Letter of Transmittal may be obtained from the Information Agent at the address or telephone number set forth below: The Information Agent is: X.X. Xxxx & Co., Inc. 00 XXXXX XXXXXX XXX XXXX, XX 00000 0-000-000-0000 IMPORTANT: IN ORDER TO PARTICIPATE IN THE OFFER, THIS LETTER OF TRANSMITTAL (OR FACSIMILE HEREOF) MUST BE RECEIVED BY THE DEPOSITARY ON OR PRIOR TO THE EXPIRATION DATEprovided.