PFIC Annual Information Statement definition

PFIC Annual Information Statement has the meaning set forth in Section 5.5(b) hereof.

PFIC Annual Information Statement substantially in the form as set out in the schedule headed “PFIC Annual Information Statement” as required by Treasury Regulation section 1.1295-1(g).

PFIC Annual Information Statement means a PFIC Annual Information Statement as described in Treasury Regulation Section 1.1295-1(g)(1).

Examples of PFIC Annual Information Statement in a sentence

• If the shareholder holds stock in a PFIC through an intermediary, an Annual Intermediary Statement may be issued in lieu of the PFIC Annual Information Statement.

• A PFIC that owns directly or indirectly any shares of stock in one or more PFICs may provide its shareholders with a PFIC Annual Information Statement in which it combines its own required information and representations with the information and representations of any lower-tier PFIC.

• The development plan for Newark and Sherwood comprises the Core Strategy adopted in 2011 and the Allocation and Development Management DPD adopted in 2013.

• Receiving and reflecting in Form 8621 the information provided in the PFIC Annual Information Statement described in paragraph (g)(1) of this section, the Annual Intermediary Statement described in paragraph (g)(3) of this section, or the applicable combined statement described in para- graph (g)(4) of this section, for the tax- able year of the PFIC ending with or within the taxable year for which Form 8621 is being filed.

• I would also like to thank Sara Nordin for providing expertise on the legal frameworks associated with imposing sanctions.

More Definitions of PFIC Annual Information Statement

PFIC Annual Information Statement as described in U.S. Treasury Regulation Section 1.1295-1(g) (or any successor Treasury Regulation) for the Company and any 50% Subsidiary which may be a PFIC and (ii) all information and documentation that a U.S. Purchaser is required to obtain for U.S. federal income tax purposes in making a qualifying electing fund (a “QEF”) election with respect to the Company and any 50% Subsidiary which may be a PFIC. The Company may elect to provide such information on its website.

PFIC Annual Information Statement has the meaning ascribed to it in Section 3.3(b).

PFIC Annual Information Statement and “PFIC Shareholder” each has the meaning set forth in Section 12.9.

PFIC Annual Information Statement substantially in the form as set out in Schedule 6 as required by Treasury Regulation Section 1.1295-1(g); and

PFIC Annual Information Statement has the meaning set forth in Section 13(a).

PFIC Annual Information Statement in form and substance as attached in Exhibit A, as required by Treasury Regulation Section 1.1295-1(g) and any other information required by a U.S. Investor to comply with any reporting or other requirements in connection with the QEF Election.

PFIC Annual Information Statement as described in Treasury Regulation §1.1295-1(g) (or any successor Treasury Regulation or IRS release or notice), including all representations and statements required by such statement), or (iii) comply with filing requirements that arise as a result of the Issuer being classified as a “controlled foreign corporation” for U.S. federal income tax purposes (such information to be provided at such beneficial owner’s expense); provided that the Issuer shall not file, or cause to be filed, any income or franchise tax return in the United States or any state of the United States unless it shall have obtained advice from Sidley Austin LLP or an opinion of other nationally recognized U.S. tax counsel experienced in such matters prior to such filing that, under the laws of such jurisdiction, the Issuer is required to file such income or franchise tax return. If required to prevent the withholding or imposition of United States income tax, (i) the Issuer and each beneficial owner shall deliver or cause to be delivered an IRS Form W-9, IRS Form W-8BEN or IRS Form W-8BEN-E, as applicable, or successor applicable form, and (ii) the Issuer, with respect to (as applicable) an item included in the Collateral, shall deliver or cause to be delivered an IRS Form W-9 or IRS Form W-8BEN-E to each issuer, counterparty or Preferred Share Paying Agent at the time such item included in the Collateral is purchased or entered into (or if such item is held at the time that the Issuer ceases to be a Qualified REIT Subsidiary, at that time) and thereafter prior to the expiration or obsolescence of such form. 24582442.6 -18-