Common use of Tax Compliance and Reporting Clause in Contracts

Tax Compliance and Reporting. The Intermediary shall be responsible for obtaining, and to the extent necessary, providing to the VVI Fund or Vanguard, all information, forms and documents necessary in order to assure that, and for assuring that, all accounts in the VVIF Portfolios are established and maintained in compliance with the Code and other applicable tax laws, rules and regulations, including IRS or Code requirements regarding certified tax identification numbers (collectively, “Tax Laws”), for compliance with all applicable obligations relating to notices and tax reporting and withholding under applicable Tax Laws, including such obligations relating to Separate Account purchases and redemptions and any Policy owner-level transactions, and for payment of any and all fines, interest, penalties or tax related to any of the foregoing, Vanguard and the VVI Fund shall have no responsibility for any of the foregoing. The Intermediary shall ensure that all information that is received by the Intermediary from the VVI Fund or Vanguard for inclusion in Policy owner tax statements is reported to the Policy owners accurately, completely and in a timely manner. Upon execution of this Agreement and thereafter as appropriate, the Intermediary will provide Vanguard with, and will cause any Underlying Intermediaries to provide Vanguard with, a duly completed IRS Form W-9 (Request for Taxpayer Identification Number and Certification), or any updated or successor form, signed under penalties of perjury, and will ensure that Vanguard is notified of any changes in the Intermediary’s and any Underlying Intermediary’s tax status and is provided with a new IRS Form W-9 or updated or successor form when appropriate. If the Intermediary instructs Vanguard or the VVI Fund to transfer and/or liquidate shares, including as provided in Section 16 below, and Vanguard or the VVI Fund accepts such instructions, the Intermediary will be responsible hereunder for complying with all applicable Tax Laws concerning such payment, including without limitation any tax reporting and withholding obligations thereunder. The obligations of the Intermediary under this Section 11(m) shall survive termination of the Accounts and this Agreement.

Tax Compliance and Reporting. The Intermediary shall be responsible for obtaining, and to the extent necessary, providing to the VVI Fund or Vanguard, all information, forms and documents to which Intermediary has legal access or control, necessary in order to assure that, and for assuring that, all accounts in the VVIF Portfolios are established and maintained in compliance with the Code and other applicable tax laws, rules and regulations, including IRS or Code requirements regarding certified tax identification numbers (collectively, “Tax Laws”), for compliance with all applicable obligations relating to notices and tax reporting and withholding under applicable Tax Laws, including such obligations relating to Separate Account purchases and redemptions and any Policy owner-level transactions, and for payment of any and all fines, interest, or penalties Vanguard or tax related the VVI Fund may incur due to any of Intermediary’s failure to comply with the foregoing, . Vanguard and the VVI Fund shall have no responsibility for any of the foregoing. The Intermediary shall ensure that all information that is received by the Intermediary from the VVI Fund or Vanguard for inclusion in Policy owner tax statements is reported to the Policy owners accurately, completely and in a timely manner. Upon execution of this Agreement and thereafter as appropriate, the Intermediary will provide Vanguard with, and will cause any Underlying Intermediaries to provide Vanguard with, a duly completed IRS Form W-9 (Request for Taxpayer Identification Number and Certification), or any updated or successor form, signed under penalties of perjury, and will ensure that Vanguard is notified of any changes in the Intermediary’s and any Underlying Intermediary’s tax status and is provided with a new IRS Form W-9 or updated or successor form when appropriate. If the Intermediary instructs Vanguard or the VVI Fund to transfer and/or liquidate shares, including as provided in Section 16 below, and Vanguard or the VVI Fund accepts such instructions, the Intermediary will be responsible hereunder for complying with all applicable Tax Laws concerning such payment, including without limitation any tax reporting and withholding obligations thereunder. The obligations of the Intermediary under this Section 11(m) shall survive termination of the Accounts and this Agreement.

Tax Compliance and Reporting. (i) Responsibilities of the Intermediary and/or the Underlying Intermediaries. The Intermediary Intermediary, or the Underlying Intermediaries, if any, shall be responsible for obtaining, and to the extent necessary, providing to the VVI Fund or Vanguard, obtaining all information, forms and documents information necessary in order to assure that, and for assuring that, that all accounts in the VVIF Portfolios Vanguard Funds are established and maintained in compliance with applicable tax laws, rules and regulations. The Intermediary or the Underlying Intermediaries, if any, shall comply in all respects with any and all applicable obligations relating to tax reporting and withholding pursuant to the Internal Revenue Code and of 1986, as amended (the “Code”), or other applicable tax laws, rules and regulations, including IRS or Code requirements regarding certified tax identification numbers (collectively, “Tax Laws”), for compliance with all applicable obligations relating to notices and tax reporting and withholding under applicable Tax Laws, including without limitation such obligations relating to Separate Account purchases and redemptions and any Policy owner-level transactions, and for payment of any and all fines, interest, penalties or tax related to any of the foregoing, Vanguard and the VVI Fund shall have no responsibility for any of the foregoing. The Intermediary or the Underlying Intermediaries, if any, shall ensure promptly advise Vanguard or the Vanguard Funds of any matter that all may affect the responsibilities of the Vanguard Funds or Vanguard to Policy owners pursuant to the Code or other applicable tax laws, rules and regulations. All information that is received by the Intermediary from the VVI Fund Vanguard Funds or Vanguard for inclusion in Policy owner tax statements is shall be reported to the Policy owners accurately, completely and in a timely manner. The Intermediary also agrees to obtain and maintain, and to the extent necessary, provide to any Vanguard Fund or Vanguard, for each account in a Vanguard Fund, all forms or documents required by applicable laws, rules or regulations with regard to any of the foregoing. (ii) Tax Status of the Intermediary and/or the Underlying Intermediaries. Upon execution of this Agreement and thereafter as appropriateAgreement, the Intermediary and the Underlying Intermediaries, if any, will provide Vanguard with, and will cause any Underlying Intermediaries to provide Vanguard with, with a duly completed IRS Internal Revenue Service (“IRS”) Form W-9 (Request for Taxpayer Identification Number and Certification), or any updated or successor form, signed under penalties of perjury. The Intermediary agrees to cause any Underlying Intermediaries designated by the Intermediary following execution of this Agreement to provide Vanguard with a duly completed IRS Form W-9, or any updated or successor form, signed under penalties of perjury. The Intermediary agrees, and will ensure that cause all Underlying Intermediaries, if any, to notify Vanguard is notified of any changes in the Intermediary’s and any Underlying Intermediary’s its respective tax status and is provided and, as appropriate, to provide Vanguard with a new IRS Form W-9 W-9, or any updated or successor form when appropriate. If the Intermediary instructs Vanguard or the VVI Fund to transfer and/or liquidate shares, including as provided in Section 16 below, and Vanguard or the VVI Fund accepts such instructions, the Intermediary will be responsible hereunder for complying with all applicable Tax Laws concerning such payment, including without limitation any tax reporting and withholding obligations thereunder. The obligations of the Intermediary under this Section 11(m) shall survive termination of the Accounts and this Agreementform.

Tax Compliance and Reporting. (i) Responsibilities of the Intermediary. The Intermediary shall be responsible for obtaining, and to the extent necessary, providing to the VVI Fund or Vanguard, obtaining all information, forms and documents information necessary in order to assure that, and for assuring that, that all accounts in the VVIF Portfolios Vanguard Funds are established and maintained in compliance with applicable tax laws, rules and regulations. The Intermediary shall comply in all respects with any and all applicable obligations relating to tax reporting and withholding pursuant to the Internal Revenue Code of 1986, as amended (the "Code"), or other applicable tax laws, rule and regulations, including without limitation such obligations relating to the Separate Account purchases and redemptions and any Contract owner-level transactions. The Intermediary shall promptly advise Vanguard or the Vanguard Funds of any matter that may affect the responsibilities of the Vanguard Funds or Vanguard to Plan participants or beneficiaries, Contract owners or the Separate Accounts pursuant to the Code and or other applicable tax laws, rules and regulations, including IRS or Code requirements regarding certified tax identification numbers (collectively, “Tax Laws”), for compliance with all applicable obligations relating to notices and tax reporting and withholding under applicable Tax Laws, including such obligations relating to Separate Account purchases and redemptions and any Policy owner-level transactions, and for payment of any and all fines, interest, penalties or tax related to any of the foregoing, Vanguard and the VVI Fund shall have no responsibility for any of the foregoing. The Intermediary shall ensure that all All information that is received by the Intermediary from the VVI Fund Vanguard Funds or Vanguard for inclusion in Policy Plan participant, Contract owner or the Separate Account tax statements is shall be reported to the Policy Plan participants, Contract owners or the Separate Accounts, as applicable, accurately, completely and in a timely manner. The Intermediary also agrees to obtain and maintain, and to the extent necessary, provide to any Vanguard Fund or Vanguard, for each account in a Vanguard Fund, all forms or documents required by applicable laws, rules or regulations with regard to any of the foregoing. (ii) Tax Status of the Intermediary. Upon execution of this Agreement and thereafter as appropriateAgreement, the Intermediary will provide Vanguard with, and will cause any Underlying Intermediaries to provide Vanguard with, with a duly completed IRS Internal Revenue Service ("IRS") Form W-9 (Request for Taxpayer Identification Number and Certification), or any updated or successor form, signed under penalties of perjury, and will ensure that . The Intermediary agrees to notify Vanguard is notified of any changes in the Intermediary’s and any Underlying Intermediary’s its respective tax status and is provided and, as appropriate, to provide Vanguard with a new IRS Form W-9 W-9, or any updated or successor form when appropriateform. (iii) Survival of Tax Obligations. If As the Intermediary instructs Vanguard or the VVI Fund to transfer and/or liquidate shares, including as provided in Section 16 below, and Vanguard or the VVI Fund accepts such instructions, the Intermediary will be is responsible hereunder for complying with all applicable Tax Laws laws, rules and regulations concerning the proper establishment and continued maintenance of their respective accounts in the Vanguard Funds, including, without limitation, IRS or Code requirements regarding certified tax identification numbers and compliance with all applicable tax laws, rules and regulations relating to tax reporting and withholding, Vanguard and the Vanguard Funds will not be responsible for compliance therewith. All obligations of the Intermediary related to such paymenttax compliance, including without limitation compliance with all notice obligations under IRS or Code requirements and payment of any tax reporting and withholding obligations thereunder. The obligations of the Intermediary under this Section 11(m) all related fines, interest, penalties or tax, shall survive termination of the Accounts Intermediary's accounts and this Agreement.

Tax Compliance and Reporting. (i) Responsibilities of the Intermediary and/or the Underlying Intermediaries. The Intermediary Intermediary, or the Underlying Intermediaries, if any, shall be responsible for obtaining, and to the extent necessary, providing to the VVI Fund or Vanguard, obtaining all information, forms and documents information necessary in order to assure that, and for assuring that, that all accounts in the VVIF Portfolios are established and maintained in compliance with applicable tax laws, rules and regulations. The Intermediary or the Underlying Intermediaries, if any, shall comply in all respects with any and all applicable obligations relating to tax reporting and withholding pursuant to the Internal Revenue Code and of 1986, as amended (the “Code”), or other applicable tax laws, rules and regulations, including IRS or Code requirements regarding certified tax identification numbers (collectively, “Tax Laws”), for compliance with all applicable obligations relating to notices and tax reporting and withholding under applicable Tax Laws, including without limitation such obligations relating to Separate Account purchases and redemptions and any Policy owner-level transactions. The Intermediary or the Underlying Intermediaries, and for payment of any and all finesif any, interest, penalties shall promptly advise Vanguard or tax related to any of the foregoing, Vanguard and the VVI Fund shall have no responsibility for of any matter that may affect the responsibilities of the foregoingVVI Fund or Vanguard to Policy owners pursuant to the Code or other applicable tax laws, rules and regulations. The Intermediary shall ensure that all All information that is received by the Intermediary from the VVI Fund or Vanguard for inclusion in Policy owner tax statements is shall be reported to the Policy owners accurately, completely and in a timely manner. The Intermediary also agrees to obtain and maintain, and to the extent necessary, provide to the VVI Fund or Vanguard, for each account in a VVIF Portfolio, all forms or documents required by applicable laws, rules or regulations with regard to any of the foregoing. (ii) Tax Status of the Intermediary and/or the Underlying Intermediaries. Upon execution of this Agreement and thereafter as appropriateAgreement, the Intermediary and the Underlying Intermediaries, if any, will provide Vanguard with, and will cause any Underlying Intermediaries to provide Vanguard with, with a duly completed IRS Internal Revenue Service (“IRS”) Form W-9 (Request for Taxpayer Identification Number and Certification), or any updated or successor form, signed under penalties of perjury. The Intermediary agrees to cause any Underlying Intermediaries designated by the Intermediary following execution of this Agreement to provide Vanguard with a duly completed IRS Form W-9, or any updated or successor form, signed under penalties of perjury. The Intermediary agrees, and will ensure that cause all Underlying Intermediaries, if any, to notify Vanguard is notified of any changes in the Intermediary’s and any Underlying Intermediary’s its respective tax status and is provided and, as appropriate, to provide Vanguard with a new IRS Form W-9 W-9, or any updated or successor form when appropriate. If the Intermediary instructs Vanguard or the VVI Fund to transfer and/or liquidate shares, including as provided in Section 16 below, and Vanguard or the VVI Fund accepts such instructions, the Intermediary will be responsible hereunder for complying with all applicable Tax Laws concerning such payment, including without limitation any tax reporting and withholding obligations thereunder. The obligations of the Intermediary under this Section 11(m) shall survive termination of the Accounts and this Agreementform.

Tax Compliance and Reporting. (i) Responsibilities of the Intermediary and/or the Underlying Intermediaries. The Intermediary Intermediary, or the Underlying Intermediaries, if any, shall be responsible for obtaining, and to the extent necessary, providing to the VVI Fund or Vanguard, obtaining all information, forms and documents information necessary in order to assure that, and for assuring that, that all accounts in the VVIF Portfolios Vanguard Funds are established and maintained in compliance with applicable tax laws, rules and regulations. The Intermediary or the Underlying Intermediaries, if any, shall comply in all respects with any and all applicable obligations relating to tax reporting and withholding pursuant to the Internal Revenue Code and of 1986, as amended (the “Code”), or other applicable tax laws, rules and regulations, including IRS or Code requirements regarding certified tax identification numbers (collectively, “Tax Laws”), for compliance with all applicable obligations relating to notices and tax reporting and withholding under applicable Tax Laws, including without limitation such obligations relating to Separate Plan and Account purchases and redemptions and any Policy ownerparticipant-level or beneficiary transactions, and for payment of any and all fines, interest, penalties or tax related to any of the foregoing, Vanguard and the VVI Fund shall have no responsibility for any of the foregoing. The Intermediary or the Underlying Intermediaries, if any, shall ensure promptly advise Vanguard or the Vanguard Funds of any matter that all may affect the responsibilities of the Vanguard Funds or Vanguard to Accounts, Plans, participants or beneficiaries pursuant to the Code or other applicable tax laws, rules and regulations. All information that is received by the Intermediary from the VVI Fund Vanguard Funds or Vanguard for inclusion in Policy owner Account, Plan, participant or beneficiary tax statements is shall be reported to the Policy owners Accounts, Plans, participants or beneficiaries, as applicable, accurately, completely and in a timely manner. The Intermediary also agrees to obtain and maintain, and to the extent necessary, provide to any Vanguard Fund or Vanguard, for each account in a Vanguard Fund, all forms or documents required by applicable laws, rules or regulations with regard to any of the foregoing. (ii) Tax Status of the Intermediary and/or the Underlying Intermediaries. Upon execution of this Agreement and thereafter as appropriateAgreement, the Intermediary and the Underlying Intermediaries, if any, will provide Vanguard with, and will cause any Underlying Intermediaries to provide Vanguard with, with a duly completed IRS Internal Revenue Service (“IRS”) Form W-9 (Request for Taxpayer Identification Number and Certification), or any updated or successor form, signed under penalties of perjury. The Intermediary agrees to cause any Underlying Intermediaries designated by the Intermediary following execution of this Agreement to provide Vanguard with a duly completed IRS Form W-9, or any updated or successor form, signed under penalties of perjury. The Intermediary agrees, and will ensure that cause all Underlying Intermediaries, if any, to notify Vanguard is notified of any changes in the Intermediary’s and any Underlying Intermediary’s its respective tax status and is provided and, as appropriate, to provide Vanguard with a new IRS Form W-9 W-9, or any updated or successor form when appropriate. If the Intermediary instructs Vanguard or the VVI Fund to transfer and/or liquidate shares, including as provided in Section 16 below, and Vanguard or the VVI Fund accepts such instructions, the Intermediary will be responsible hereunder for complying with all applicable Tax Laws concerning such payment, including without limitation any tax reporting and withholding obligations thereunder. The obligations of the Intermediary under this Section 11(m) shall survive termination of the Accounts and this Agreementform.