Common use of Withholding Taxes; Information Reporting Clause in Contracts

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each 52 -47- distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3)) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.showing

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3)) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each 267 -47- distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary 117 -47- withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.

Withholding Taxes; Information Reporting. The Trustee, as trustee of the grantor trust created by this Agreement, shall exclude and withhold from each distribution of principal, premium, if any, and interest and other amounts due under this Agreement or under the Certificates any and all withholding taxes applicable thereto as required by law. In addition, the Trustee shall remit such amounts as would be required by Section 1446 of the Internal Revenue Code of 1986, as amended, if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes and shall withhold such amounts from amounts distributable to or for the benefit of Certificateholders or Investors that are not United States persons within the meaning of Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended. In this regard, the Trustee shall cause the appropriate withholding agent to withhold with respect to such distributions in the manner contemplated by Section 10.04 of Revenue Procedure 89-31 and Treasury Regulation 1.1445-8(b)(3) by filing a notice with the National Association of Securities Dealers, Inc. substantially in the form of Exhibit E hereto on or before the date 10 days prior to the Record Date. The Trustee shall mail such notice to the National Association of Securities Dealers no later than the date than 15 days prior to the Record Date. Investors that are not United States Persons agree to furnish a United States taxpayer identification number ("TIN") to the Trustee and the Trustee shall provide such TINs to the appropriate withholding agent. The Trustee agrees to act as such withholding agent (except to the extent contemplated above with respect to withholding amounts 52 -47- as if the Trust were characterized as a partnership engaged in a U.S. trade or business for U.S. federal income tax purposes) and, in connection therewith, whenever any present or future taxes or similar charges are required to be withheld with respect to any amounts payable in respect of the Certificates, to withhold such amounts and timely pay the same to the appropriate authority in the name of and on behalf of the Certificateholders, that it will file any necessary 52 -47- withholding tax returns or statements when due, and that, as promptly as possible after the payment thereof, it will deliver to each such Certificateholder appropriate documentation showing the payment thereof, together with such additional documentary evidence as such Certificateholders may reasonably request from time to time. The Trustee agrees to file any other information reports as it may be required to file under United States law. Each Certificateholder or Investor that is not a United States person within the meaning of Section 7701(a)(30) of the Internal Revenue Code, as amended, by its acceptance of a Certificate or a beneficial interest therein, agrees to indemnify and hold harmless the Trust and the Trustee from and against any improper failure to withhold taxes from amounts payable to it or for its benefit, other than an improper failure attributable to the gross negligence or willful misconduct of the Trustee.