SECTION 4. RULES OF GENERAL

APPLICABILITY

.01 U.S. taxpayer identification numbers (“U.S. TINs”) . A certificate described in sections 6.02, 6.03, and 7.02 of this notice must include the transferor’s U.S. TIN to the extent that the transferor is required to have, or does have, a U.S. TIN. A transferee may rely on an otherwise valid certificate that does not include a U.S. TIN for the transferor unless the transferee knows that the transferor is required to have a U.S. TIN or that the transferor does in fact have a U.S. TIN. An affidavit of non-foreign status or Form W–9, Request for Taxpayer Identification Number and Certification, provided for purposes of section 6.01 of this notice must include a U.S. TIN in all cases. .02 Penalties of perjury . For purposes of this notice, a certification signed under “penalties of perjury” must provide the following: “Under penalties of perjury I declare that I have examined the information on this document, and to the best of my knowledge and belief, it is true, correct, and complete.” Such a certification by an entity must further provide the following: “I further declare that I have authority to sign this document on behalf of

[name of entity].” .03 Authority to sign certifications . For purposes of this notice, a certification described in section 6, 7, or 9 of this notice from an entity must be signed by an individual who is an officer, director, general partner, or managing member of the entity, or, if the general partner or managing member of the entity is itself an entity, an individual who is an officer, director, general partner, or managing member of the entity that is the general partner or managing member. .04 Retention period . A transferee that obtains and relies upon an affidavit or certification provided for in this notice must retain that document with its books and records for a period of five calendar years following the close of the last calendar year in which the entity relied upon the certification or as long as it may be relevant to the determination of the transferee’s withholding obligation under section 1446(f), whichever period is longer. .05 Publicly traded partnerships . The rules in this notice do not apply to the

transfer of a publicly traded interest in a publicly traded partnership (within the meaning of section 7704(b)). .06 Applicability of Section 864(c)(8) . The rules in this notice that modify or suspend withholding under section 1446(f) do not affect the transferor’s tax liability under section 864(c)(8).