Common use of Substitute Form W Clause in Contracts

Substitute Form W. 9. Each tendering stockholder is required to provide the Depositary with a correct Taxpayer Identification Number ("TIN") on the Substitute Form W-9, which is provided under "Important Tax Information" below, and to certify whether such stockholder is subject to backup withholding of federal income tax. If a tendering stockholder has been notified by the Internal Revenue Service that such stockholder is subject to backup withholding, such stockholder must cross out item (2) of the certification box of the Substitute Form W-9, unless such stockholder has since been notified by the Internal Revenue Service that such stockholder is no longer subject to backup withholding. Failure to provide the information on the Substitute Form W-9 may subject the tendering stockholder to 31% federal income tax withholding on the payment of the purchase price of all Shares purchased from such stockholder. If the tendering stockholder has not been issued a TIN and has applied for one or intends to apply for one in the near future, such stockholder should write "Applied For" in the space provided for the TIN in Part I of the Substitute Form W-9, and sign and date the Substitute Form W-9. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% on all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. IMPORTANT: THIS LETTER OF TRANSMITTAL OR A FACSIMILE HEREOF, PROPERLY COMPLETED AND DULY EXECUTED (TOGETHER WITH ANY REQUIRED SIGNATURE GUARANTEES AND SHARE CERTIFICATES OR CONFIRMATION OF BOOK-ENTRY TRANSFER AND ALL OTHER REQUIRED DOCUMENTS) OR A PROPERLY COMPLETED AND DULY EXECUTED NOTICE OF GUARANTEED DELIVERY MUST BE RECEIVED BY THE DEPOSITARY PRIOR TO THE EXPIRATION DATE (AS DEFINED IN THE OFFER TO PURCHASE). IMPORTANT TAX INFORMATION Under the federal income tax law, a stockholder whose tendered Shares are accepted for payment is required by law to provide the Depositary (as payer) with such stockholder's correct TIN on Substitute Form W-9 below. If such stockholder is an individual, the TIN is such stockholder's social security number. If the Depositary is not provided with the correct TIN, the stockholder may be subject to a $50 penalty imposed by the Internal Revenue Service. In addition, payments that are made to such stockholder with respect to Shares purchased pursuant to the Offer may be subject to backup withholding. Certain stockholders (including, among others, all corporations and certain foreign individuals) are not subject to these backup withholding and reporting requirements. In order for a foreign individual to qualify as an exempt recipient, such individual must submit a statement, signed under penalties of perjury, attesting to such individual's exempt status. Forms of such statements can be obtained from the Depositary. See the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9 for additional instructions. If backup withholding applies, the Depositary is required to withhold 31% of any payments made to the stockholder. Backup withholding is not an additional tax. Rather, the tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding results in an overpayment of taxes, a refund may be obtained from the Internal Revenue Service. PURPOSE OF SUBSTITUTE FORM W-9 To prevent backup withholding on payments that are made to a stockholder with respect to Shares purchased pursuant to the Offer, the stockholder is required to notify the Depositary of such stockholder's correct TIN by completing the form below certifying that the TIN provided on Substitute Form W-9 is correct (or that such stockholder is awaiting a TIN), and that (i) such stockholder has not been notified by the Internal Revenue Service that he is subject to backup withholding as a result of a failure to report all interest or dividends or (ii) the Internal Revenue Service has notified such stockholder that such stockholder is no longer subject to backup withholding. WHAT NUMBER TO GIVE THE DEPOSITARY The stockholder is required to give the Depositary the social security number or employer identification number of the record holder of the Shares tendered hereby. If the Shares are in more than one name or are not in the name of the actual owner, consult the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9 for additional guidance on which number to report. If the tendering stockholder has not been issued a TIN and has applied for a number or intends to apply for a number in the near future, the stockholder should write "Applied For" in the space provided for the TIN in Part I, and sign and date the Substitute Form W-9. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% of all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. - -------------------------------------------------------------------------------- PAYER'S NAME: AMERICAN STOCK TRANSFER & TRUST COMPANY - -------------------------------------------------------------------------------- SUBSTITUTE FORM W-9 PART I -- Taxpayer Identification Number--For all accounts, enter taxpayer identification number Part III -- Social Security Number OR Employer Identification Number DEPARTMENT OF THE TREASURY in the box at right. (For most individuals, this is INTERNAL REVENUE SERVICE your social security number. If you do not have a ------------------------------------- number, see OBTAINING A NUMBER in the enclosed (If awaiting TIN write "Applied For") PAYER'S REQUEST FOR TAXPAYER Guidelines.) Certify by signing and dating below. IDENTIFICATION NUMBER (TIN) NOTE: If the account is in more than one name, see chart in the enclosed Guidelines to determine which number to give the payer. ---------------------------------------------------------------------------------------------

Substitute Form W. 99 and other applicable IRS Tax Forms. Each tendering In order to avoid U.S. federal income backup withholding with respect to any payment received pursuant to the Merger, each surrendering stockholder and warrant holder must either (i) if such stockholder or warrant holder is required to a U.S. Holder (as defined below) provide the Depositary Company with a properly completed Substitute Form W-9, included in this Letter of Transmittal, providing such holder’s correct Taxpayer Identification Number ("“TIN"”), indicating an exemption from backup withholding and signing such form under penalties of perjury or alternatively a properly completed IRS Form W-9, available from the Internal Revenue Service web site at xxxx://xxx.xxx.xxx, to the same effect or (ii) if such stockholder or warrant holder is a non-U.S. Holder (as defined below) provide the Company with a properly completed IRS Form W-8BEN or other applicable IRS Form W-8, and sign such form under penalties of perjury. IRS Form W-8BEN and other IRS Forms W-8 are available from the Internal Revenue Service web site, at xxxx://xxx.xxx.xxx. Failure to provide such information on the applicable form may subject the surrendering stockholder or warrant holder to U.S. federal income tax backup withholding at the applicable withholding rate on payments made to such surrendering stockholder or warrant holder with respect to the shares or warrants. If a U.S. Holder is an individual, the TIN is his or her social security number. If a U.S. Holder fills out Substitute Form W-9, which is provided under "Important Tax Information" below, and to certify whether it must cross out item 2 in part 2 of Substitute Form W-9 if such stockholder is subject to backup withholding of federal income tax. If a tendering stockholder has been notified by the Internal Revenue Service that such stockholder holder is subject to backup withholding, such stockholder must cross out item (2) . The box in part 3 of the certification box of form should be checked if the Substitute Form W-9, unless such stockholder has since been notified by the Internal Revenue Service that such stockholder is no longer subject to backup withholding. Failure to provide the information on the Substitute Form W-9 may subject the tendering stockholder to 31% federal income tax withholding on the payment of the purchase price of all Shares purchased from such stockholder. If the tendering stockholder surrendering holder has not been issued a TIN and has applied for one a TIN or intends to apply for one a TIN in the near future, such stockholder should write "Applied For" in the space provided for the TIN in Part I of the Substitute Form W-9, and sign and date the Substitute Form W-9. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% on all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. IMPORTANT: THIS LETTER OF TRANSMITTAL OR A FACSIMILE HEREOF, PROPERLY COMPLETED AND DULY EXECUTED (TOGETHER WITH ANY REQUIRED SIGNATURE GUARANTEES AND SHARE CERTIFICATES OR CONFIRMATION OF BOOK-ENTRY TRANSFER AND ALL OTHER REQUIRED DOCUMENTS) OR A PROPERLY COMPLETED AND DULY EXECUTED NOTICE OF GUARANTEED DELIVERY MUST BE RECEIVED BY THE DEPOSITARY PRIOR TO THE EXPIRATION DATE (AS DEFINED IN THE OFFER TO PURCHASE). IMPORTANT TAX INFORMATION Under the federal income tax law, a stockholder whose tendered Shares are accepted for payment is required by law to provide the Depositary (as payer) with such stockholder's correct TIN on Substitute Form W-9 below. If such stockholder is an individual, the TIN is such stockholder's social security number. If the Depositary box in part 3 of the form is not provided with the correct TINchecked, the stockholder may be subject to surrendering holder must also complete the Certificate of Awaiting Taxpayer Identification Number. If you have checked the box in part 3 and do not provide the Company with a $50 penalty imposed properly certified TIN by the Internal Revenue Service. In additiontime of payment, the Company will withhold taxes at the applicable withholding rate on reportable payments that are made to such stockholder with respect to Shares purchased pursuant to the Offer may be subject to backup withholdingyou. Certain stockholders (including, among others, all corporations and certain foreign individuals) holders are not subject to exempt from these backup withholding and reporting requirements. In order for a Exempt holders should indicate their exempt status by checking the box in the Substitute Form W-9 above or on IRS Form W-9. A non-U.S. holder should submit to the Company the appropriate version of an IRS Form W-8, properly completed, including certification of such holder’s foreign individual to qualify as an exempt recipientstatus, such individual must submit a statement, and signed under penalties of perjury. IRS Form W-8BEN is the version of IRS Form W-8 most likely to apply to non-U.S. persons claiming exemption from backup withholding. In certain cases, attesting IRS Form W-8BEN may not be the proper IRS form to such individual's exempt statusbe completed and returned, depending on the status of the foreign person claiming exemption from backup withholding. IRS Form W-8BEN and other IRS Forms of such statements can be obtained W-8 and instructions are available from the Depositary. See the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9 for additional instructionsIRS website, at xxxx://xxx.xxx.xxx. If backup withholding applies, the Depositary Company, or other appropriate withholding agent, is required to withhold 31% tax at the applicable rate of any payments made to the stockholderholder or other payee. Backup withholding is not an additional tax. Rather, the tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding results in an overpayment of taxes, a refund may be obtained from the Internal Revenue Service. PURPOSE OF SUBSTITUTE FORM W-9 To prevent backup withholding on payments that are made to a stockholder with respect to Shares purchased pursuant to the Offer, the stockholder is required to notify the Depositary of such stockholder's correct TIN by completing the form below certifying that the TIN provided on Substitute Form W-9 is correct Service (or that a credit against such stockholder is awaiting holder’s U.S. federal tax liability, if any). For purposes of this summary, a TIN“U.S. Holder” means a citizen or resident of the United States, a domestic corporation (or any other entity treated as corporation for U.S. federal income tax purposes), any estate (other than a foreign estate), and that any trust if — (i) such stockholder has not been notified by a court within the Internal Revenue Service that he United States is subject able to backup withholding as a result exercise primary supervision over the administration of a failure to report all interest or dividends or the trust, and (ii) one or more United States persons have the Internal Revenue Service has notified such stockholder authority to control all substantial decisions of the trust. A “non-U.S. Holder” for purposes of this summary means a beneficial owner of shares or warrants (other than a partnership) that such stockholder is no longer subject to backup withholdingnot a U.S. Holder. WHAT NUMBER TO GIVE THE DEPOSITARY If a partnership (including any entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds shares or warrants, the tax treatment of a holder that is a partner in the partnership generally will depend upon the status of the partner and the activities of the partnership. The stockholder is partnership may also be required to give comply with certain documentation requirements. Partners and partnerships should consult their own tax advisors regarding the Depositary appropriate tax forms to be provided. Please consult your accountant or tax advisor for further guidance regarding the social security number or employer identification number completion of the record holder of the Shares tendered hereby. If the Shares are in more than one name or are not in the name of the actual owner, consult the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9 for additional guidance on which number to report. If the tendering stockholder has not been issued a TIN and has applied for a number or intends to apply for a number in the near future, the stockholder should write "Applied For" in the space provided for the TIN in Part I, and sign and date the Substitute Form W-9. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% IRS Form W-9, IRS Form W-8 BEN, or another version of all payments of the purchase price IRS Form W-8 to such stockholder until a TIN is provided to the Depositary. - -------------------------------------------------------------------------------- PAYER'S NAME: AMERICAN STOCK TRANSFER & TRUST COMPANY - -------------------------------------------------------------------------------- SUBSTITUTE FORM W-9 PART I -- Taxpayer Identification Number--For all accounts, enter taxpayer identification number Part III -- Social Security Number OR Employer Identification Number DEPARTMENT OF THE TREASURY in the box at right. (For most individuals, this is INTERNAL REVENUE SERVICE your social security number. If you do not have a ------------------------------------- number, see OBTAINING A NUMBER in the enclosed (If awaiting TIN write "Applied For") PAYER'S REQUEST FOR TAXPAYER Guidelinesclaim exemption from U.S. federal income tax backup withholding.) Certify by signing and dating below. IDENTIFICATION NUMBER (TIN) NOTE: If the account is in more than one name, see chart in the enclosed Guidelines to determine which number to give the payer. ---------------------------------------------------------------------------------------------

Substitute Form W. 9. Each tendering stockholder exercising rights is required to provide the Depositary exercise agent with a correct Taxpayer Identification Number ("TIN") on the Substitute Form W-9, which is provided under "Important Tax Information" below, W-9 and to certify whether such stockholder is subject to backup withholding of federal income tax. If a tendering stockholder has been notified by the Internal Revenue Service that such stockholder is subject to backup withholding, such stockholder must cross out item (2) of make the certification box of the Substitute Form W-9, unless such stockholder has since been notified by the Internal Revenue Service required on that such stockholder is no longer subject to backup withholdingform. Failure to provide the information on the Substitute Form W-9 such form may subject the tendering such stockholder to 31% federal income tax withholding on future payments, if any, for the payment shares of the purchase price of all Shares purchased from such stockholdercommon stock purchased. If the tendering stockholder has not been issued a TIN and has applied for one a number or intends to apply for one a number in the near future, such stockholder should write Part 1 of Substitute Form W-9 may be completed by writing "Applied For" in the space provided for the TIN in Part I of the Substitute Form W-9, and sign and date the Substitute Form W-9TIN. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% on all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. IMPORTANT: THIS LETTER OF TRANSMITTAL OR A FACSIMILE HEREOF, PROPERLY COMPLETED AND DULY EXECUTED (TOGETHER WITH ANY REQUIRED SIGNATURE GUARANTEES AND SHARE CERTIFICATES OR CONFIRMATION OF BOOK-ENTRY TRANSFER AND ALL OTHER REQUIRED DOCUMENTS) OR A PROPERLY COMPLETED AND DULY EXECUTED NOTICE OF GUARANTEED DELIVERY MUST BE RECEIVED BY THE DEPOSITARY PRIOR TO THE EXPIRATION DATE (AS DEFINED IN THE OFFER TO PURCHASE). [SEE OVER] IMPORTANT TAX INFORMATION Under the federal income tax law, a stockholder whose tendered Shares are accepted for payment purchasing Successories common stock upon the exercise of rights is required by law to provide the Depositary (as payer) exercise agent with such stockholder's correct TIN taxpayer identification number on Substitute Form W-9 belowand make the certification required on that form. If such stockholder is an individual, the TIN taxpayer identification number is such stockholder's his social security number. If the Depositary exercise agent is not provided with the correct TINtaxpayer identification number, the stockholder may be subject to a $50 penalty imposed by the Internal Revenue Service. In addition, payments that are Service and any future payment made to such stockholder with respect to Shares purchased pursuant to the Offer his certificate(s) may be subject to backup withholding. Certain stockholders (including, among others, all corporations and certain foreign individuals) are not subject to these backup withholding and reporting requirements, although they may complete a Substitute Form W-9 to avoid possible erroneous backup withholding (in which case, they should write "exempt" in Part 2). In order for a foreign individual to qualify as an exempt recipient, such individual that stockholder (or his/her transferee) must submit a statement, signed under penalties of perjury, attesting to such that individual's exempt status, such as a duly completed I.R.S. Form W-8. Forms of such statements Such statement can be obtained from the Depositaryexercise agent. See the enclosed Guidelines guidelines for Certification certification of Taxpayer Identification Number taxpayer identification number on Substitute Form W-9 for additional instructionsinformation. If backup withholding applies, the Depositary exercise agent is required to withhold 31% of any payments made to the stockholder. Backup withholding is not an additional tax. Rather, the tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding results in an overpayment of taxes, a refund may be obtained from the Internal Revenue Service. PURPOSE OF SUBSTITUTE FORM W-9 To prevent backup withholding on payments that are made to a stockholder with respect to Shares purchased pursuant to the Offer, the stockholder is required to notify the Depositary of such stockholder's correct TIN by completing the form below certifying that the TIN provided on Substitute Form W-9 is correct (or that such stockholder is awaiting a TIN), and that (i) such stockholder has not been notified by the Internal Revenue Service that he is subject to backup withholding as a result of a failure to report all interest or dividends or (ii) the Internal Revenue Service has notified such stockholder that such stockholder is no longer subject to backup withholding. WHAT NUMBER TO GIVE THE DEPOSITARY The stockholder is required to give the Depositary the social security number or employer identification number of the record holder of the Shares tendered hereby. If the Shares are in more than one name or are not in the name of the actual owner, consult the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9 for additional guidance on which number to report. If the tendering stockholder has not been issued a TIN and has applied for a number or intends to apply for a number in the near future, the stockholder should write "Applied For" in the space provided for the TIN in Part I, and sign and date the Substitute Form W-9. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% of all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. - -------------------------------------------------------------------------------- PAYER'S NAME: AMERICAN STOCK TRANSFER & TRUST COMPANY - -------------------------------------------------------------------------------- SUBSTITUTE FORM W-9 PART I -- Taxpayer Identification Number--For all accounts, enter taxpayer identification number Part III -- Social Security Number OR Employer Identification Number DEPARTMENT OF THE TREASURY in the box at right. (For most individuals, this is INTERNAL REVENUE SERVICE your social security number. If you do not have a ------------------------------------- number, see OBTAINING A NUMBER in the enclosed (If awaiting TIN write "Applied For") PAYER'S REQUEST FOR TAXPAYER Guidelines.) Certify by signing and dating below. IDENTIFICATION NUMBER (TIN) NOTE: If the account is in more than one name, see chart in the enclosed Guidelines to determine which number to give the payer. ---------------------------------------------------------------------------------------------I.R.S.

Substitute Form W. 9. Each tendering stockholder exercising rights is required to provide the Depositary exercise agent with a correct Taxpayer Identification Number ("TIN") on the Substitute Form W-9, which is provided under "Important Tax Information" below, W-9 and to certify whether such stockholder is subject to backup withholding of federal income tax. If a tendering stockholder has been notified by the Internal Revenue Service that such stockholder is subject to backup withholding, such stockholder must cross out item (2) of make the certification box of the Substitute Form W-9, unless such stockholder has since been notified by the Internal Revenue Service required on that such stockholder is no longer subject to backup withholdingform. Failure to provide the information on the Substitute Form W-9 such form may subject the tendering such stockholder to 31% federal income tax withholding on future payments, if any, for the payment shares of the purchase price of all Shares purchased from such stockholdercommon stock purchased. If the tendering stockholder has not been issued a TIN and has applied for one a number or intends to apply for one a number in the near future, such stockholder should write Part 1 of Substitute Form W-9 may be completed by writing "Applied For" in the space provided for the TIN in Part I of the Substitute Form W-9, and sign and date the Substitute Form W-9TIN. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% on all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. IMPORTANT: THIS LETTER OF TRANSMITTAL OR A FACSIMILE HEREOF, PROPERLY COMPLETED AND DULY EXECUTED (TOGETHER WITH ANY REQUIRED SIGNATURE GUARANTEES AND SHARE CERTIFICATES OR CONFIRMATION OF BOOK-ENTRY TRANSFER AND ALL OTHER REQUIRED DOCUMENTS) OR A PROPERLY COMPLETED AND DULY EXECUTED NOTICE OF GUARANTEED DELIVERY MUST BE RECEIVED BY THE DEPOSITARY PRIOR TO THE EXPIRATION DATE (AS DEFINED IN THE OFFER TO PURCHASE). [SEE OVER] IMPORTANT TAX INFORMATION Under the federal income tax law, a stockholder whose tendered Shares are accepted for payment purchasing the Company's common stock upon the exercise of rights is required by law to provide the Depositary (as payer) exercise agent with such stockholder's correct TIN taxpayer identification number on Substitute Form W-9 belowand make the certification required on that form. If such stockholder is an individual, the TIN taxpayer identification number is such stockholder's his social security number. If the Depositary exercise agent is not provided with the correct TINtaxpayer identification number, the stockholder may be subject to a $50 penalty imposed by the Internal Revenue Service. In addition, payments that are Service and any future payment made to such stockholder with respect to Shares purchased pursuant to the Offer his certificate(s) may be subject to backup withholding. Certain stockholders (including, among others, all corporations and certain foreign individuals) are not subject to these backup withholding and reporting requirements, although they may complete a Substitute Form W-9 to avoid possible erroneous backup withholding (in which case, they should write "exempt" in Part 2). In order for a foreign individual to qualify as an exempt recipient, such individual that stockholder (or his/her transferee) must submit a statement, signed under penalties of perjury, attesting to such that individual's exempt status, such as a duly completed I.R.S. Form W-8. Forms of such statements Such statement can be obtained from the Depositaryexercise agent. See the enclosed Guidelines guidelines for Certification certification of Taxpayer Identification Number taxpayer identification number on Substitute Form W-9 for additional instructionsinformation. If backup withholding applies, the Depositary exercise agent is required to withhold 31% of any payments made to the stockholder. Backup withholding is not an additional tax. Rather, the tax liability of persons subject to backup withholding will be reduced by the amount of tax withheld. If withholding results in an overpayment of taxes, a refund may be obtained from the Internal Revenue Service. PURPOSE OF SUBSTITUTE FORM W-9 To prevent backup withholding on payments that are made to a stockholder with respect to Shares purchased pursuant to the Offer, the stockholder is required to notify the Depositary of such stockholder's correct TIN by completing the form below certifying that the TIN provided on Substitute Form W-9 is correct (or that such stockholder is awaiting a TIN), and that (i) such stockholder has not been notified by the Internal Revenue Service that he is subject to backup withholding as a result of a failure to report all interest or dividends or (ii) the Internal Revenue Service has notified such stockholder that such stockholder is no longer subject to backup withholding. WHAT NUMBER TO GIVE THE DEPOSITARY The stockholder is required to give the Depositary the social security number or employer identification number of the record holder of the Shares tendered hereby. If the Shares are in more than one name or are not in the name of the actual owner, consult the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute Form W-9 for additional guidance on which number to report. If the tendering stockholder has not been issued a TIN and has applied for a number or intends to apply for a number in the near future, the stockholder should write "Applied For" in the space provided for the TIN in Part I, and sign and date the Substitute Form W-9. If "Applied For" is written in Part I and the Depositary is not provided with a TIN within 60 days, the Depositary will withhold 31% of all payments of the purchase price to such stockholder until a TIN is provided to the Depositary. - -------------------------------------------------------------------------------- PAYER'S NAME: AMERICAN STOCK TRANSFER & TRUST COMPANY - -------------------------------------------------------------------------------- SUBSTITUTE FORM W-9 PART I -- Taxpayer Identification Number--For all accounts, enter taxpayer identification number Part III -- Social Security Number OR Employer Identification Number DEPARTMENT OF THE TREASURY in the box at right. (For most individuals, this is INTERNAL REVENUE SERVICE your social security number. If you do not have a ------------------------------------- number, see OBTAINING A NUMBER in the enclosed (If awaiting TIN write "Applied For") PAYER'S REQUEST FOR TAXPAYER Guidelines.) Certify by signing and dating below. IDENTIFICATION NUMBER (TIN) NOTE: If the account is in more than one name, see chart in the enclosed Guidelines to determine which number to give the payer. ---------------------------------------------------------------------------------------------I.R.S.