SECTION 6. QUALIFIED INTERMEDIARY WITHHOLDING CERTIFICATE AND DISCLOSURE OF ACCOUNT

HOLDERS TO WITHHOLDING AGENT

Sec. 6.01. Certification to Withholding Agent. QI shall furnish a qualified intermediary withholding certificate to each withholding agent from which it receives a reportable amount from an account for which it acts as a qualified intermediary. The qualified intermediary withholding certificate is a Form W-8IMY that certifies QI is acting as a qualified intermediary and that contains QI’s qualified intermediary EIN. QI shall provide the withholding agent a statement associated with Form W-8IMY that designates those accounts for which QI acts as a qualified intermediary and sufficient information regarding classes of assets as determined under section 7 of this Agreement for the withholding agent to determine the correct withholding and reporting on amounts paid to those accounts. The attached statement shall also clearly identify those accounts for which QI assumes primary withholding responsibility under chapter 3 of the Code and/or those accounts for which QI assumes Form 1099 reporting and backup withholding responsibility. The statement shall be updated as often as necessary for the withholding agent to meet its reporting and withholding obligations under chapters 3, 61, and section 3406 of the Code.

Sec. 6.02. Disclosure of Certain Account Holder Documentation. QI shall be required to disclose to the withholding agent the Form W-9 obtained from each U.S. non-exempt recipient account holder that receives reportable amounts to the extent QI does not assume Form 1099 reporting and backup withholding responsibility for the account. If QI has not obtained a Form W-9 from the account holder but actually knows that an account holder is a U.S. non-exempt recipient, QI shall disclose to the withholding agent any information QI has in its possession regarding the name, address, and taxpayer identification number of such person. The Form W9 (or name, address, and taxpayer identification number) of the U.S. non-exempt recipient must be sent to the withholding agent with instructions to associate it with the appropriate account for which QI is acting as a qualified intermediary. QI need not disclose to the withholding agent any other account holder documentation.