SECTION 2. DEFINITIONS

Sec. 2.01. Account Holder Sec. 2.02. Agreement

1999–5 I.R.B 31 February 1, 1999

Sec. 2.03. Assumption of Withholding Responsibility Sec. 2.04. Bank Deposit Interest Sec. 2.05. Beneficial Owner Sec. 2.06. Chapter 3 of the Code. Sec. 2.07. Chapter 61 of the Code Sec. 2.08. Class of Assets. Sec. 2.09. Documentary Evidence Sec. 2.10. Documentation Sec. 2.11. Documented Account Holder/Payee Sec. 2.12. Exempt Recipient Sec. 2.13. External Auditor Sec. 2.14. Foreign Person Sec. 2.15. Form W-8 Sec. 2.16. Form W-9 Sec. 2.17. Form 945 Sec. 2.18. Form 1042. Sec. 2.19. Form 1042-S. Sec. 2.20. Form 1042-S Reporting Sec. 2.21. Form 1096 Sec. 2.22. Form 1099 Sec. 2.23. Form 1099 Reporting Sec. 2.24. Intermediary Sec. 2.25. Non-Exempt Recipient. Sec. 2.26. Nonqualified Intermediary Sec. 2.27. Payee Sec. 2.28. Payment Sec. 2.29. Payor Sec. 2.30. Presume. Sec. 2.31. Private Arrangement Intermediary Sec. 2.32. Qualified Intermediary Sec. 2.33. Qualified Intermediary (QI) EIN Sec. 2.34. Reduced Rate of Withholding Sec. 2.35. Reportable Amount Sec. 2.36. Reportable Payment Sec. 2.37. Short-Term Obligation Sec. 2.38. U.S. Person Sec. 2.39. Undocumented Account Holder/Payee Sec. 2.40. Withholding Agent Sec. 2.41. Other Terms