W8附E ut。#竿瑞諾df…謙描g (室tt) : 4 蟹垣頭重旦塾削 □ corporation
W8附E ut。#竿瑞諾df…謙描g (室tt) : 4 蟹垣頭重旦塾削 □ corporation
W8附E ut。#竿瑞諾df…謙描g (室tt) : 4 蟹垣頭重旦塾削 □ corporation
e§ Se od
肌IIS.○○YI「o′m
●∪.S.entityorU.S.citizenorresident . , . , … … , … ‥ , . , … ‥ ○ ○ … ‥ . W-9
.Afo「eig両ndividua獲 ○ ○ … … … … , . … … ○ ○ . . . . W-8BENOndjviduaI)orForm8233
● A foreign individua1 0r entity ciaiming that income is effectiveiy comected with the conduct of trade or business within the United States
(unlessciaimingtreatybenefits〉. ○ ○ … ‥ ○ ○ … … 〇 〇 〇 . , . . ○ ○ . . . . . . . . W-8ECi
. A foreign partnership, a fo「eign simp!e trust, Or a foreign grantor trust (unIess cIaiming t「eaty bene冊S〉 βee instructions for exceptions) . , W-8iMY
● A foreign govemment, intemationaI organization, foreign centraI bank of issue, foreign tax-eXemPt Organization, foreign private foundation, Or
govemment of a U.S. possession ciaiming that income is effectively comected U,S. income or that is claiming the appIicabiIity of section(S) 1 1 5(2〉,
501(C), 892, 895, Or1443(b)(unlesscIaimingtreatybene龍s)(Seeinst調CtionsforotherexceptionS〉. ○ ○ … . ・ , W-8EC1 0「W-8EXP
●Any person acting asan intemediary(incIuding aquaiified jntermediaryacting as aqualified derivativesdealer) , … ○ ○ . . . W-8IMY
lf you entered dis「egarded entfty, PartnerShip, Simple trust, Or granto「血St above言S the entry a hy胴making a treaty cIaim?町Y暗職南画酪暗HI「日 ̄ ̄Y瑛子 ̄ ̄ローN,O
□ Registered deemed-COmPliant FFl tother than a reporting Mode1 1 □ Territory financial institution.蟹頭画壇二墜垂X¥型
E早sponsored田, Or nOnrePOrting lGA FFI covered in Part Xll). □ Excepted nonfinancial group entity.脚
See instructions.
口Excepted nonfinanciaI start-uP COmPan態唾長J±塾巫
口sponsored FFl. rm謡肇二距哩 □ Excepted nonfinanciai entity剛quidation or bankruptcy.
□ certain investment entities that do not maintain financiaI accounts. 口Excepted inter-a珊ate田・ Co「叫etp Part XXVli,
C頭重疏軸 □ Direct reporting NFFE.
6 醍醐趣亘垂塾頭瞳重囲亘頓狂p要一画壇亘耳聖二駈匡頭重三廷塾廼郵坤弧適評塾頭蛮塾
母相しA乙方¶ノ小山l幽閉日影軌卓多のタメN巨・
郵脚畦_匝醐 弓謙討博多
巨峰M「曲′剛しん′ f七瑠ク
7 珂到頭亘理瞳昭司躍圃
鈎二重壁画二重顕毅蔓鞭函塾e.
For Pape「wol.k Reduction Act Notice, See SePal.ate inst調ctions, Cat. No, 59689N Fom W-8BEN-E (Rev. 1 0-2021 〉
Fom W-8BEN-E (Rev. 1 0-2021) page 2
一・三‥草鞋芋茎理Ic剛凹面∴サ
1 0 Beference number(s) (See instructtons)
Disregarded Entity or Branch Receiving Payment, (Complete only if a disregarded entity with a G=N or a
branch of an FF=n a country other than the FFi’s country of residence. See instructions.)
13 GilN(ifany)
Claim of Tax Treaty Benefits (if appiicabie), (For chapter 3 purposes onIy.)
14 l certftythat (checka=thatappI所
requirements of the treaty provision dealing with Iimitation on benefits. The foilowing are types of limitation on benefits provisions that may
be incIuded in a能aPPlicabIe tax treaty (Check only one; See instruction§):
□ Govemment □ company that meets the ownership and base erosion test
口Tax-eXemPt PenSion trust or pension fund ロcompany that meets the derivative benefits test
□ other tax-exemPt Organization □ company with an item of income that meets active trade or business test
□ publiciy traded corporation □ Favorabie discretionary determination by the U.S. competent authority received
Or business of a fo「eign corporation and meets quaIified resident status (See instructions).
Sponso「ed FFl
16 Name ofsponsorjng entity:
. ls not a Qi, WP (except to the extent permitted in the withhoIding forejgn partnership agreement), Or WT; and
. Has agreed with the entity identified above (that is not a nonparticipating FFI) to act as the sponsoring entity for this entity.
● ls who=y owned, directly or indirectiy, by the U.S. financia=nstitution identified above that agrees to act as the sponsoring entity for this entity; and
. Shares a common electronic account system with the sponso「ing entity (identified abov匂that enabies the sponsoring entity to identify aI獲
account hoiders and payees of the entity and to access aii account and customer information maintained by the entity including, but no川mited
to, CuStOmer identification information, CuStOmer documentation, aCCOunt balance, and aii payments made to account hoiders or payees.
・ Operates and is licensed soIeIy as a bank or credit union (Or Sjmilar cooperative credit organization operated without profit) in its country of
incorporation or organization;
・ Engages primar=y in the business of receiving deposits from and making loans to, With respect to a bank, retail customers unrelated to such
bank and, With respect to a credit union or sim=ar cooperative credit organization, members, PrOVided that no member has a greater than 5%
interest in such credit union or cooperative credit organization;
・ Has no more than $175 m冊on in assets on its baIance sheet and, if it is a member of an expanded af輔ated group, the group has no mo「e
than $500 m冊on in total assets on its consolidated or combined baIance sheets; and
・ Does not have any member of its expanded a制ated group that is a foreign financia=nstitution, Other than a foreign financia=nstitution that
is incorporated or organized in the same country as the FFI identified in Part l and that meets the requirements set forth in this part.
Principai contracts言nsurance or a…ufty contracts, Or any活terest (including a futures or forward contract or option) in such security,
PartnerShip interest, COmmOdity, nOtionai principal contract, insurance contract or annuity contract;
・ No financiai account maintained by the FFi or any member of its expanded a珊ated group言f any, has a baIance or vaIue in excess of
$50,000 (as determined after appiying app"cabie account aggregation ruies); and
. Neither the FFI nor the entire expanded a細ated group, if any, Of the FFI, have more than $50 m輔on in assets on its consoiidated or
COmbined balance shect as of the end of its most recent accounting year,
21 □ i certifythattheentityidentified in Pa剛
● is an FFI soIeIy because it is an investment entfty described in Beguiations section l.1 471 -5(e)(4);
. lsnota Ql,WP,OrW丁;
・ Will have a= of its due diIigence, WithhoIding, and reporting responsib嗣es (determined as if the FFI were a participating FFI) fuI剛ed by the
・ 20 or fewer individuals own a= 0f the debt and equity interests in the entity (disregarding debt interests owned by U.S, financia旧nstitutions,
Participating FFIs, registered deemed-COmPliant FFIs, and ce珊ied deemed-COmP=ant FFis and equjty interests owned by an entity if that
entity owns l OO% of the equity interests in the FFl and is itseIf a sponsored FFl).
. Issued all ciasses of its debt or equity prerests to investors on or before January 1 7, 2013, PurSuant tO a trust indentu「e or sim=ar agreement; and
. ls certified deemed-COmPiiant because it satisfies the requirements to be t「eated as a Iimited冊e debt investment entity (SuCh as the
restrictions with respect to its assets and other requirements under Reguiations section l.1 471-5㈲(2)(iv)).
treat the FFI as an owner-documented FFI (See instructions for eIigib=ity requirements). in addition, the FFl must make the ce輔cations beIow.
24a □仏= owner-documented FFis check here) i ceItifythat the FF=dentified in Part l:
● Does not act as an intermediary;
● Does not accept deposits in the ordinary course of a banking or similar business;
. Does not hoid, aS a SubstantiaI portion of its business, financial assets for the acco…t Of others;
. ls not an insurance company (Or the hoIding company of an insurance companY) that issues or is obligated to make payments with respect to
a financiai account;
・ ls not owned by or in an expanded at師ated group with an entity that accepts deposits in the ordinary course of a banking or simiIar
business, hoIds, aS a SubstantiaI portion of its business, financiaI assets for the account of othe「s, Or is an insurance company 〈or the hoiding
COmPany Of an insurance company〉 that issues or is obIigated to make payments with respect to a financial account;
. Does not maintain a financiai account fo「 any nonparticipating FFi; and
● Does not have any specified U.S. persons that own an equity interest or debt interest (Other than a debt interest that is not a financiai
account or that has a baIance or vaIue not exceeding $50,000) in the FFi other than those identified on the FFI owner reporting statement.
Owner-Documented FFl佃Ontinue匂)
Check box 24b or 24c, Whicheveγ aPPiies.
(i) The name, address, TIN (if any〉, Chapter 4 status, and fype of documentation provided (if required) of every individual and specified
U.S, PerSOn that owns a di「ect or indirect equity interest in the owner-documented FFI (10Oking through aIl entities other than specified
U.S, PerSOnS);
(ii) The name, address, TiN Of any), and chapter 4 status of every individuaI and specified U.S. person that owns a debt interest in the
OWner-documented FFi 〈incIuding any indirect debt inte「est, Which inciudes debt interests in any entity that directly or indirectly owns
the payee or any direct or indirect equity interest in a debt holder of the payee) that constitutes a financiai account in excess of
$50,000 (djsregarding ail such debt interests owned by participatjng FFIs, registered deemed-COmP=ant FFIs, Ce輔ied deemed-
COmP=ant FFis, eXCePted NFFEs, eXemPt beneficiai owners, Or U.S, PerSOnS Other than specified U.S. persons); and
仰i) Any additionaI面o「mation the withhoiding agent requests in o「der to fu剛its obligations with respect to the entity.
. Has provided, Or Wi= provide, VaIid documentatjon meeting the requirements of Regulations section l.1471-3(d)(6)(iii) for each person
iden綱ed in the FFI owner reporting statement,
c □ I certifythat the FF=dentified in Part l has provided, Or Wi= provide, an auditor's letter, Signed within 4 years ofthe date of payment,
from an independent accounting firm or legaI representative with a location in the United States stating that the firm or representative has
reviewed the FF看’s documentation with respect to ail of its owners and debt hoiders identified in BeguIations section l.1 471 -3(d)(6)〈iv)(A)(2),
and that the FFi meets aiI the requirements to be an owner-documented FFI. The FF=dentified in Part l has also provided, Or W川provide,
an FFi owner reporting statement of its owners that are specifjed U.S. persons and Form(S) W-9, Wjth appIicabIe waivers.
beneficiaries.
Restricted Distributor
25a 口い= restricted distributors check here) i certify that the entity identified in Pa印:
● Operates as a distributor with respect to debt or equity interests of the restricted fund with respect to which this form is furnished;
. Provides investment services to at least 30 customers un「eIated to each other and less than half of its customers are re息ted to each other;
● is required to perform AML due d冊gence procedures under the anti-mOney Iaundering laws of its country of organization (Which is an FATF-
COmPliant jurisdiction);
● Operates soiely in its country of incorporatjon or organjzation, has no fixed pIace of business outside of that country, and has the same
・ Has no more than $175 miiIion in totaI assets under management and no more than $7 mi=ion in gross revenue on jts income statement for
in gross revenue fo「 its most recent accounting year on a combined or consolidated income statement; and
. Does not distribute any debt or securil:ies of the restricted fund to specified U,S, PerSOnS, PaSSive NFFEs with one or more substantia看U.S.
i further certify that with respect to a= saIes of debt or equity interests in the restricted fund with respect to which this fo「m is furnished that are made
after December 31 , 201 1 , the entity identified in Part Iこ
b □ Has been bound by a distribution agreement that contained a generaI prohibition on the saIe of debt or securities to U.S. entities and U.S.
resident individuals and is currentIy bound by a distribution agreement that contains a prohibition of the saIe of debt or securities to any
SPeCified U.S. person, PaSSive NFFE with one or more substantial U,S, OWnerS, Or nOnParticipating FFI.
c □ ls cumentIy bound by a distribution agreement that contains a prohibition on the saIe of debt or securities to any specified U.S. person,
PaSSive NFFE with one or more substantiai U.S. owners, Or nOnParticipating FFI and, for a= sales made prior to the time that such a
restriction was inciuded in its distribution agreement, has reviewed a= accounts reiated to such sales in accordance with the procedures
identified in Reguiations section l.1471 -4〈c) appIicable to preexisting accounts and has redeemed or retired any, Or CauSed the restricted
fund to transfer the securities to a distributor that is a participating FFi or reporting Mode= FFI securities which were sold to specified U.S.
PerSOnS, PaSSive NFFEs with one or more substantial U.S. owners, Or nOnParticipating F円s.
. Meets the requirements to be considered a nonreporting financia=nstitution pursuant to an applicable lGA between the United States and
. TheappIicabIe iGAis a □ Mode川GAora □ Mode1 2 1GA; and
1ntemationaI Organization
Check box 28a or 28b, Whichever appIies,
28a □ I certify that the entity identified in Pa刷is an intemationai organization described in section 7701㈲(18)"
・ The benefit of the entity’s income does not inure to any private person; and
● ls the beneficial owner of the payment and is not engaged in commercia=inanciaI activities of a type engaged in by an insurance company・
custodia=nstitution, Or depository institution with respect to the payments, aCCOuntS, Or ObIigations for which this form is subm柾ed (except as
・ Is estabIished in a country with which the United States has an income tax treaty in force (See Part ==f ciaiming treaty benefits);
as a resident of the other country which satisfies any applicabie limitation on benefits requirement.
. Is organized for the provision of retirement, disab冊y, Or death benefits (Or any COmbination thereof) to beneficiaries that are former
. ls subject to govemment regulation and provides annuaI information reporting about its beneficiaries to the reIevant tax authorities in the
COuntry in which the fund is estab=shed or operated; and
(i) Is generaily exempt from tax on investment income under the iaws of the country in which it is estabIished or operates due to its status
as a retirement or pension pian;
(ii) Receives at least 50% of its totaI contributions from sponsoring empioyers (disregarding transfers of assets from other plans described
in this part, retirement and pension accounts described in an appIicabIe Mode= or Mode1 2 1GA, Other retirement funds descγibed in
an appIicabIe Mode= or Mode1 2 1GA, Or aCCOuntS described in Regulations section l "1 471 -5(b)(2)(i)(A));
仰i) Either does not permit or penaiizes distributions or withdrawals made before the occurrence of specified events reIated to retirement,
disab唖ty, Or death (except ro=over distributions to accounts described in Pegulations section l.1471 -5(b)(2)(i)(A) (referring to retirement
and pension accounts), tO retjrement and pension accounts described in an appIicabie Mode= or Modei 2 1GA, Or tO Othe「 retirement
funds described in thjs part or in an appiicabie Mode1 1 or Mode1 2 IGA); Or
fty) Limits contributions by empioyees to the fund by reference to eamed income of the empIoyee oγ may nOt eXCeed $50,000 amua=y"
. ls organized for the provision of retirement, disabiIity, Or death benefits (Or any COmbination thereof) to beneficiaries that are former
empIoyees of one or more empioyers in consideration for services rendered;
● Has fewer than 50 participants;
. ls sponsored by one or more empIoyers each of which is not an investment entity or passive NFFE;
・ Empioyee and empIoyer contributjons to the fund (disregarding transfers of assets from other pIans described in this pa直, retirement and
pension accounts described in an appiicabIe Modei l or Modei 2 IGA, Or aCCOuntS described in Regulations section l.1471-5(bX2)0)㈹) are
=mited by reference to eamed income and compensation of the empioyee, reSPeCtiveiy;
. partlc-pants that a「e not resldents of the country ln whIch the fund ls establlshed o「 OPe「ated are not entitled to mo「e than 20% of the fund,s assets; and
・ ls subject to government reguiation and provides annua=nformation reporting about its beneficiaries to the reievant tax authorities in the
than the requirement that the pIan be funded by a trust created or organized in the United States.
e □ I certify that the entity identified in Par= is estabIished exclusiveIy to eam income for the benefit of one or more retirement fu=ds
described in this part or in an applicable Mode1 1 or Mode1 2 IGA, Or aCCOuntS described in Regu輔ons section l"1471-5(b焔)(i)㈹ (「eferring to
retirement and pension accountS), Or retirement and pension accounts described in an appIicabie Mode= o「 Mode1 2 1GA"
・ Is estab=shed and sponsored by a foreign govemment, intemational organizatjon, Centrai bank of issue, Or gOVemment Of a U.S" POSSeSSion
(each as defined in Begulations section l.1471-6) or an exempt beneficiai owner described in an appiicabIe Mode= or Modei 2 IGA to provide
retirement, disability, Or death benefits to beneficiaries or participants that are c川Tent Or former empIoyees of the sponsor (Or PerSOnS
. is estabiished and sponsored by a foreign govemment,血emationai organization, Central bank of issue, Or gOVemment Of a U・S・ POSSeSSion
(each as defined in ReguIations section l.1471-6) or an exempt beneficial owner described in an appiicable ModeI I o「 ModeI 2 1GA to provide
retirement, disabiIity, Or death benefits to beneficiaries or participants that are not current or former empioyees of such sponsor, but are in
COnSideration of personaI services performed for the sponsor.
. Each direct holder of an equity interest in the investment entity is an exempt beneficial owner described in BeguIations section l "1 471 -6 or i=
an appIicabIe Mode1 1 or Modei 2 iGA;
. Each direct hoIder of a debt interest in the investment entity is either a depository institution (可th respect to a loan made to such entity) or an
exempt beneficia1 0Wner described in ReguIations section l.1 471 -6 or an appIicabIe Mode1 1 o「 Mode1 2 1GA.
・ Has provided an owner reporting statement that contains the name, address, TIN (if any), Chapter 4 status, and a description of the type of
documentation provided to the withhoiding agent for every person that owns a debt interest constituting a financial accou=t Or direct equity
interest in the entity; and
・ Has provided documentation esta郎shing that every owner of the entity is an entity described in Begulations section 「.1471 -6(b), (C), (d), (e),
㈲ andhr 〈g〉 without regard to whether such owners are beneficiai owners.
Territory Financia=nstitution
31 □ i certifythatthe entity identified in Part l is afinancial institution (Otherthan an investment entity) that is incorporated or organized under
田圃㌔e i諾瑞霊嵩詳叩
32 □ l certifythattheentityidentified in Part l:
. Is a hoIding company, treaSury Center, Or CaPtive finance company and substantially all of the entity’s activities are functions described in
. ls not a depository or custodia=nstitution (Other than for members of the entity’s expanded a榊ated group); and
・ Does not function (Or hoId itself out) ap an investment fund, SuCh as a private equity fund, Venture CaPitaI fund’Ieveraged buyout fund’Or any
investment vehicIe with an investment strategy to acquire or fu=d companies and then hold interests in those companies as capital assets for
investment purposes.
・ is investing capita=nto assets with the intent to ope「ate a business other than that of a financia冊Stitution; and
・ Does not function (Or hoid itself out) as an investment fund, SuCh as a private equity fund, Venture CaPitaI fund, ieve「aged buyout fund, Or any
investment vehicie whose purpose is to acquire or fund companies and then hold interests i= those companies as capital assets for i=VeStment PurPOSeS・
● During the past 5 years has not been engaged in business as a financia冊Stitution or acted as a passive NFFE;
・ ls eithe川quidating or emerging from a reorganization or bankruptcy with the intent to continue or recommence operations as a nonfinancial
entity;and
● Has, Or W冊PrOVide, documentaγy eVidence such as a bank田PtCy輔ng or other pub=c documentation that supports its ciaim if it remains in
501 (匂O「ganization
35 □ i certify that the entjty identified in Part l is a 501(C〉 organizatjon that:
● Has been issued a determination letter from the lRS that is currentiy in 〔浦ect concluding that the payee is a section 501 (C〉 organization that is
dated ; Or
. Has provided a copy of an opinion from U.S. counsei ce輔ying that the payee is a sectjon 501 (c) organization小vithout regard to whether the
Nonprofit Organization
36 ロI ceriify that the entity identified in Part l is a nonprofit organization that meets the fo=owing requirements.
● The entity is estab"shed and maintained in its country of residence excIusiveiy for religious, Charitabie, SCientific, artistic, CuIturaI or educational purposes;
● Neither the applicabie laws of the entity’s country of residence nor the entjty’s formation documents permit any income or assets of the entity
to be distributed to, Or aPP=ed for the benefit of, a Private person or noncharitable entity other than pursuant to the conduct of the entity’s
CharitabIe activities or as payment of reasonabie compensation for services rendered or payment representing the fair market value of property
Which the entity has purchased; and
● The app"cabie laws of the entity’s country of residence or the entity’s formation documents requlre that, uPOn the entity’s liquidation or
dissoIution, aii of its assets be distributed to an entfty that is a foreign government, an integrai part of a foreign government, a COntrO=ed entity
Of a foreign govemment, Or anOther organization that is desc「ibed in this part or escheats to the government of the entity’s country of
residence or any poiitical subdivision thereof.
● The stock of such corporation is reguiarly traded on one or more established secu嗣es markets言nciuding
(name one securities exchange upon which the stock is reguIarly traded).
b □ lcertythat:
● The entity identified in Part =s a foreign corporation that is not a financial institution;
. The entity identified in Pa青白s a member of the same expanded a怖Iiated group as an entity the stock of which is reguIarly traded on an
(i) Does not accept deposits in the ordjnary course of a banking or simiIar business;
(ii) Does not hoId, aS a SubstantiaI portion of its business, financiai assets for the account of others; Or
佃i) ls not an insurance company (Or the hoiding company of an insurance company) that issues or is obIigated to make payments with
respect to a financiai account; and
● A= of the owners of the entity identified in Part I are bona fide residents of the possession in which the NFFE is organized or incorporated.
Active NFFE
39 口!ce面fythat:
. The entfty identified in Part i is a foreign entity that is not a financia=nstitution;
. Less than 50% of such entity’s g「oss income for the p「eceding caIendar year is passive income; and
. Less than 50% of the assets held by such entity are assets that produce or a「e heId for the production of passive income (caicuIated as a
Weighted average of the percentage of passive assets measured quarterly) (see inst「uctions for the definition of passive income).
Passive NFFE
40a □ I certifythat the entitY identified in Pa即is a foreign entity that js not a financia冊stitution (Other than an investment entity organized in a
POSSeSSion of the United States) and is not certifying its status as a publicIy traded NFFE (Or aff冊ate), eXCePted territory NFFE, active
NFFE, direct reporting NFFE, Or SPOnSOred direct reporting NFFE,
c □ I further certifythat the entity identified in Par" has provided the name, address, and TIN of each substantiai U.S. owner (or言f applicable,
COntro冊ng U.S. person) ofthe NFFE in Pa巾XXIX.
. Does not maintain financial accounts 〈other than accounts maintained for membe「s of its expanded affiiiated group);
. Does not make withhoIdabIe payments to any person other than to membe「s of its expanded affiIiated group;
● Does not hold an account (Other than depository accounts in the country in which the entity is operating to pay for expenses) with or receive
PaymentS from any withhoIding agent other than a member of its expanded a珊ated group; and
. Has not agreed to report unde「 Regu闘ons section l.1471 -4(d〉(2)(ii)(C) or otheMise act as an agent for chapter 4 purposes on behalf of any financiaI
Sponsored Direct Reporting NFFE (See inst「uctions for when this is perm肘ed)
′ゝ
Cert盲fication
Under penalties of periury, I deciare that i have examined the info「mation on this fom and to the best of my knowledge and beiief it is true, COr「eCt, and complete. 1 further
● The entfty iden硝ied on line 「 of this form is the beneficiaI owner of a= the income or proceeds to which this form relates, is using this form to certfty its status for
Chapter 4 purposes, Or is submitting this form for purposes of section 6050W or 6050Y;
● The entity ident楠ed on line l of this form is not a U.S. person;
● This form reIates to: (a) income not effectiveIy connected with the conduct of a trade o「 business ln the United States, (b) income effectively comected with the
COnduct of a trade or business in the United States but js not subject to tax under an income tax treaty, (C〉 the partner’s sha「e of a partnership“s effectjvely
COnnected taxable income, Or (d) the partner’s amount realized from the transfer of a partnership interest subject to withhoIding under sectIOn 1 4460; and
● For b「Oker transactions or barter exchanges, the beneficiai owner is an exempt foreign pe「SOn aS defined in the instructions.
Furthermore, l authoIize this fom to be p「0Vided to any withhoiding agent that has controI, reCejpt, Or CuStOdy of the income of whjch the entity on lIne =s the beneficjai
OWner Or any Withhoiding agent that can disburse or make payments of the income of which the entity on line l is the beneficiaI owner.