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To backup withholding. Failure to submit this form will result in 28 percent backup withholding on dividends and gross proceeds from the sale of the stock. For additional information, see the instructions for Form W-9 at www.irs.gov. Definition of a U.S. person: For federal tax purposes, you are considered a U.S. person if you are: An individual who is a U.S. citizen or U.S. resident alien, A partnership, corporation, company, or association created or organized in the U.S. or under the.

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