W8附E ut。#竿瑞諾df…謙描g (室tt) : 4 蟹垣頭重旦塾削 □ corporation

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W8附E ut。#竿瑞諾df…謙描g(室tt )

e§ Se od
肌IIS.○○YI「o′m

Do NOT use this fom for: Instead use Form:

●∪.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

1dentification of Beneficia! Owner


2 圏鄭重頭重蜜豆躍動
凶夢字母同芝山 ̄ ♂㌣∴母山間」A 軸山戸n高杉
3 陣頭重要車重頭重塑嘲瞳二重圃垂到頭塑章二寧受瞳匝到頭靭

4 蟹垣頭重旦塾削 □ corporation 口partnership

□ simpIe trust □ Tax-eXemPt Organization □ complex trust

□ central Bank of Issue 口private foundation 口Estate ForeignGovemment


官Foreign Govemment- -Cont「oiIed
Integral Part
Entity

□ Granto「 trust ロDisrega「ded entfty □ internationa1 0rganization

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

□ Nonparticipating FF! (including an FFl reIated to a Reporting lGA IGA F乱国堕曲


FFI other than a deemed-COmPiiant FFl, Participating FFI, Or
exempt beneficiai owne中 誓薯諾蕊謹呈轟・ PaseSSion’Or forejgn
ロparticipating FFl. 口lntemationa1 0rganization.醐
□ Reporting Modei 「 FFl, 口Exempt retirement pIans. EE垂哩亘P±畦塑
口Reporting Mod忠2 FFl. □ Entity whoIly owned by exempt bene摘aI owners.蟹狙哩e蛭陸生邸!.

□ 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.

□ certified deemed-COmPliant nonregistering locaI bank. CompIete 野口武邑蝉


口501 (C〉 0「g和睦靴ion圃翼型凶,
□ ce珊ed deemed-COmPiiant FFI w甲onIy low-Vaiue accounts. □ Nonprofit organization, C醸魔弾毅製
C百両珂致すP罰でVl 〕 □ publiciy traded NFFE or NFFE a醐ate of a pubiicly traded

□ ce輔ed deemed-COmPliant sponsored, CIosely held investment COrPOration "陛X2§出


Vehicl〔蜜塾璽聖霊些] 口Excepted territory NFFE享OmPkste Part XXIV.

口certi脚deemed-cOmPliant iim軸鵬debt investment entity. □ Active NFFE.師l諦二P可XXV.


鉦事理璽ニッ哩 □ passive NFFE・ CompIete Part XXYl・

□ 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.

□ owner-documented F乱闘 ロsponsored direct reporting NFFE. an軽輩車型坦


□ Restricted distributor. C5両面読P百両.Xl] □ Account that is not a financial account.

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

1dentification of Beneficiai Owner佃on軸ue匂)

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.)

11 Chapter 4 Status (FATCA status) of disregarded entity or branch receiving payment

□ Branch treated as nonparticipating FFl. □ Reporting Mode=田, □ ∪,S, Branch,

□ participating FFI. □ Reporting ModeI 2 FFl.


12 Address of disrega「ded entity or branch (Street, aPt. Or Suite no., Or ruraI route). Do not use a P,O. box or in-Care○○f address (Other than a
registered address),

City or town, State Or P「OVince. 1ncIude postal code where appropriate.

13 GilN(ifany)

Claim of Tax Treaty Benefits (if appiicabie), (For chapter 3 purposes onIy.)
14 l certftythat (checka=thatappI所

a □ The beneficial owneris a residentof

treaty between the United States and that country.


b □ The beneficial owner derives the item (Or items) of income for which the treaty benefjts are cIaimed, and, if appIicabIe, meetS the

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

口Subsidiary of a pubIicly traded corporation □ No LOB articIe in treaty

□ other 〈specify Articie and paragraph):


c □ The beneficiaI owner is claiming tredty benefits for U.S, SOurCe dividends received from a foreign corporation or interest from a U.S. trade

Or business of a fo「eign corporation and meets quaIified resident status (See instructions).

15 Special rates and conditions (if applicabIe-See instructions):

The beneficial owner is ciaiming the provisions of Article and paragraph


Of the treafy identified on iine 14a above to cIaim a % rate of withhoiding on (SPeCify type of income):

Sponso「ed FFl
16 Name ofsponsorjng entity:

17 Check whichever box appIies.

口I certy that the entity identified in Par":


● ls an investment 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.

□ I certify thatthe entfty identified in Part l:


. ls a controlled foreign corporation as defined in section 957(a);

● Is notaQl, WP, OrW丁;

● 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.

Form W-8BEN置E (Rev. 10-2021)


Fo「m W-8BEN-E (Rev. 10-2021) Page 3

Ce軸fied Deemed-Compiiant Nonregiste「ing Locai Bank


18 □ icertifythattheFFiidentifiedin Pa刷:

・ 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;

. Does not soiicit account hoIders outside its country of organization;


. Has no fixed place of business outside such country (for this purpose, a fixed place of business does not inciude a location that js not
advertised to the pubIic and from which the FFI performs soIely administrative support functions);

・ 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.

Certified Deemed-Compiiant FF! with Onlyしow-VaIue Accounts


19 ロicertythattheFFI identifiedin Partl:
・ ls not engaged primartry in the busjness of investing, reinvesting, Or trading in securities, PartnerShip interests, COmmOdities, nOtionaI

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,

Certified Deemed-Compliant Sponsored, CIoseiy Heid investment Vehicle


20 Name ofsponsoring entity:

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

SPOnSOring entity id紺tified on Iine 20; and

・ 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).

Certified Deemed-Compliantしimited Life Debt investment Entity


22 口i certifythattheentity identified in Pa印:
● Was in existence as of January 17, 2013;

. 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)).

Ceれain lnvestment Entities that Do Not Maintain Financiai Accounts


23 □ I certftythattheentity identified in Par=:
. ls a financia=nstitution soleIy because it is an investment entity described in Regulations section l ,1471 -5(e)(4)(i)㈹, and

' Does not maintain financial accounts,


Owner輸Documented FFl
Note: This status oniy app獲ies if the U.S. financia=nstitution, Participating FFI, 0r rePOrting Mode= FFi to whieh this form is given has agreed that it w川

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.

Form W-8BEN・E (Rev, 10-2021)


Fom W-8BEN-E (Rev. 10-2021) Page 4

Owner-Documented FFl佃Ontinue匂)
Check box 24b or 24c, Whicheveγ aPPiies.

b 口I certifythatthe FFi identified in Pa輔


. Has provided, Or W剛PrOVide, an FFi owner reporting statement that contains:

(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.

Check box 24d if applicable (OPtionai, See instructions).


d □ I certy that the entity identifjed o両ne =s a trust that does not have any contingent beneficiaries or designated ciasses with unidentified

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

COuntry of incorpora妙n or organization as a= members of its af胴ated group, if any;

● Does not so=cit customers outside its country of incorporation or organization;

・ 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

the most recent accounting year;


・ is not a member of an expanded affiliated group that has more than $500 m酬On in totaI assets under management or more than $20 m輔on

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.

OWnerS, O「 nOnPartictoating FFIs.

Check box 25b or 25c, Whichever appi各es,

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.

Form W-8BEN-E (Rev. 10-2021)


Fom W-8BEN-E (Rev. 1 0-2021) Page 5

Nonreporting lGA FFl


26 口I certifythatthe entity identified in Part l:

. 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

(if app=cabie, See instructions);


. if you are a trustee documented trust or a sponsored entity, P「0Vide the name of the trustee or sp。nSOr

Thetrustee is:□ ∪.S. □ Foreign

Foreign Govemment, Government of a U.S, Possession, Or Foreign CentraI Bank of lssue


l certify that the entity identified in
type engaged in by an insurance company, CuStOdiaI institution, Or depository institution with respec=o the payments, aCCOuntS, Or
O胡gations for which this form is subm請ed (except as permitted in BeguIations section l "1471 -6(h)(2))"

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)"

b □ I certftythattheentity identified in Part l:

. is comprised primartry of foreign governments;


● ls recognized as an intergovemmentaI or supranationaI organization ∪nder a foreign law simiiar to the intemationaI Orga=izations Imm=nities

Act or that has in effect a headquarters agreement with a foreign govemment;

・ 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

Permitted in Begulations section l.1471 -6(h)(2))・

Exempt Retirement PIans


check box 29a, b, C, d, e, Or f, Whichevel. aPPiies.
29a □ l certifythatthe entity identified in Part l:

・ Is estabIished in a country with which the United States has an income tax treaty in force (See Part ==f ciaiming treaty benefits);

. Is operated principaily to admjnjster or provide pension or retjrement benefits; and


・ ls entitIed to treat螺benefits on income that the fund derives from U.S. sources (Or WOuId be entitled to benefits if it derived any such income)

as a resident of the other country which satisfies any applicabie limitation on benefits requirement.

b □ l certify that the entity identified in Pa印:

. Is organized for the provision of retirement, disab冊y, Or death benefits (Or any COmbination thereof) to beneficiaries that are former

empIoyees of one or more empioyers in consideration fo「 Services rendered;

・ No single beneficiary has a right to more than 5% of the FFl’s assets;

. 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"

c 口I certythattheentity identified in Part I:

. 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

Form W-8BEN-E (Rev. 10-2021)


Fom W-8BEN-E (Rev. 10-2021) Page 6

Exempt Retirement Plans (Con拓Jue匂)


d □ I certify that the entity identified in Pa印is formed pursuant to a pension pian that wouId meet the requjrements of section 401(a), Other

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"

f □I ce申ythatthe entity identified in Part I:

・ 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

designated by such empioyees); OI‘

. 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.

Entity WhoIIy Owned by Exempt BeneficiaI Owners


3O □ l certifythattheentity identified in Pa印:
● Is an FFI soiely because it is an investment entity;

. 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

Reguiations section l.1 471 -5(e)〈5)(i)〈C) th「ough (E);

・ ls a member of a nonfinancial group described in Begulations section l.1471 -5(e)(5)(i)(B);

. 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.

Excepted Nonfinancial Start-Up Company


33 □ l certifythattheentityidentified in Pa印:
. was formed on (Or, in the case of a new line of business, the date of board resoIution approving the new Iine of business)

(date must be less than 24 months prio「 to date of payment);


● Is not yet operating a business and has no prior operating history oγ is investing capita=n assets with the血ent to operate a new line of

business other than that of a financiai institution o「 passive NFFE;

・ 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・

Excepted NonfinanciaI Entity in Liquidation Ol. Bankruptcy


34 口I certifythattheentityidentified in Pa航
・ Fjled a plan of liquidation, fiIed a pIan of reorganization, Or filed for bankruptcy on

● 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

bank「uptcy o川quidation for more than 3 years.

Form W"8BEN-E (Rev. 10-2021)


Fom W-8BEN-E (Rev, 10-2021) Page 7

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

Payee is a foreign private foundation).

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;

. The entity is exempt from income tax in its country of residence;


● The entity has no sharehoiders or members who have a proprietary or beneficia=nterest in its income or assets;

● 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.

PubIicIy Traded NFFたor NFFE A簡!iate of a Pub書iciy Traded Corporation


check box 37a or 37b, Whichever applies,
37a □ Icertifythat:
● The entity identified in Part i is a foreign corporation that is not a financiai institution; and

● 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

estabiished secu「ities market;


Excepted Territory NFFE


38 ロIcertifythat:
● The entity identified in Part =s an entity that is organized in a possession of the United States;

. The entity identifjed in Part l:

(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,

Check box 40b or 40c, Whichever appIies,


b □ l further certify that the entity identified in Part l has no substantiaI U.S. owne「s (Or, if appIicabie, nO COntrOI看ing U.S. pers。nS); Or

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.

Form W-8BたN-E (Rev. 10-2021〉


Fom W-8BEN-E (Rev. 10-2021) Page 8

Excepted inter-A仰Iiate FFI


41 □ i certifythattheentity identified in Pa印:
. Is a member of an expanded a輔ated group;

. 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

institution, inciuding a member of its expanded af細ated group.

Sponsored Direct Reporting NFFE (See inst「uctions for when this is perm肘ed)

亜蹴#精霊需宝器嵩芋NFFE that旧8Pon8ored bythe e岬denttfled on line 42・


As requlred by Part XXVl, PrOVide the name, address. and ¶N of each substantial U.S. owner of the NFFE. Please see the instructions for a definition of
Substantial U.S. owner」f providing皿e fom to an F円treated as a reporting Modei l FFI or reporting ModeI 2 FFi, an NFFE may also use皿s part for
reporting it:S COntrO=ing U.S. persons under an applicable iGA

Name Address 丁IN

′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

certify unde「 penaities of periury that:

● 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.

Fom W-8BEN-E (Rev、 1 0-2021)

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