Certification

Have you been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interests and dividends on your tax return?

Under penalties of perjury, I certify that:

1. 1 The number shown on this form is my correct taxpayer identification number
   (or I am waiting for a number to be issued to me)
2. 2 I am a U.S citizen or other U.S person (see instructions); and
3. 3 The FATCA code(s) entered on this form (if any) indicating that I am excempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transaction, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See instructions on page 3 of w-9.