! Form W-8IMY if it is a flow-through entity receiving

CAUTION income allocable to its partners, owners, or

beneficiaries. An owner-documented FFI is not permitted to act as an intermediary with respect to a withholdable payment.

Line 24a. You must check the box on line 24a to certify that you satisfy the requirements for owner-documented FFI status and are providing this form to a U.S. financial institution, a participating FFI, or a reporting Model 1 FFI that has agreed to act as a designated withholding agent with respect to you (see Regulations section 1.1471-5(f)(3)).

Lines 24b and 24c. You must also check either the box on line 24b or 24c. Check the box on line 24b to certify that you have provided or will provide the documentation set forth in the certifications, including the owner reporting statement described on this line 24b. Check the box on line 24c to certify that you have provided or will provide an auditor’s letter (in lieu of the information required by line 24b) that satisfies the requirements described on this line.