I

.",.w-88E1{-E Certificlte ot Status ot Beneficial Ownei for

United States Tax Withholding and Reporting (Entities)
> For uss by enriries. rndivduaG mu.tu.s Fom w-aBEfl. > secionretoEnc6 3r. to (re tnrs.iatRevonuo cod6.
Depanmeil or th6 Ireasury
or payei Oo nor.6nd ro th. ras.
Do NOT usethis rorm ror.
.US e.tilyorus cil ze. or residenl W-9
.
W-8BEN (hdividual)or Forfr 8233
! A loreig. individualor entity cLa m ng thar income is eitective y co..ect6d wilh the conduct or trad6or busin€ss wilhin the lJ.S
{unl€ssclaiminI lr6aly benefils). W-8EC|
! A forelsn parhe6hip, a loroign simpl6 l.usl. or a ,oreign q.a.lor trust (unl€ss claiming rreary b€n6i ts) (se€ inslruclions fo/ oxcepl ons) . W,slMy
. A loreQn Oovemm6nr. inlernalionalo.qan zalon,loreign cenlralbank ol issle,,or6ign tax-€x€mpt organizauon, foreign p. val6 toundalion, or
gov6/.m.nl ora U.S. poss€ssion c aiming thal income is €fioclively connecled U.S. incoh€ or thal is claiming rhe applicabirily ot sect on(s) 1r5(2),
501(c),892,895,or1443(b)(unl6scaimingreatybenolits)(s@instructions,ororh6rexcgprions). w,SEctorw-8Exp
. Aoy pe6on aclinS as an inlorm€diary (including a qualltied i.tormodiary actios as a qBtitied donvaives deai60 . W-8tMy
ldentification oI Benelicial Owner
Name ol orga.izal on lhal is ihe &neicialowner 2 Counlry of inco.po rallo. or orga.i2at o.

Name ol d sr6garded e.tty reeiv n! lhe paynenl (il applcab e, s@ .struct o.s)

Chapler3 Slalus (enrity type)(Musr checkone box onry)i E Co,por"r on E Divegarded entily E Partnership
n smp" t,,st E oranto' rrusr E comDt6x rrusr E esrare E co'ernmunr
E cent,a eank ot ssue al Tax-exempr organizalion p
E rivate fou ndation E
hrernalional oeant2arion
ll yoL entered disreqarded enlity parheGhip, simpelrust, orEantortrust abov6, isth6entily ahybrid making alreaty
,
cla'm? Yes complere Pan ll I Ves fl ro
Chapter 4 Status (FATCA slalls)(Se i.skuclio.s lor deta ls and compelelhe cerrillcarion b6row ror rh€ y s appt cabre sialus.) e.
[] Nonparticipalng FFI(includinq an FFlrelat6dloa soponing tGA E
Nonrsporling cA FFt. Compiete padxtl
FF olher thao a demed-compl ant FF, padcipaltng FFl, or
exeopl benencErowne,
Foreign qovernment qovBrnmentofa U S. poss6sson ortore'gn
E
cenlralbank olissue Compler6 Part Xlll.
a E hlernal io.a I oroan izalion Comolete Part XrV
tr E Exempl reliremenl plans. Comp ele Part XV.
tr D Enity wholly own6d by oxempr benelicalownerc. Compt€t€ ParrXVl.
a Regislered demed compliant FF (otherthan a reporling Modell E Iernory fnancialinsl tltion. Comp ete Part XVtt.
FFl. sponsored FFI or nonroponing IGA FFlcovered n PartXlt).
E Excepled noif nancbl group eniiry. Complete Part )Nttt
E Excepl€d nonl.ancialstad up company Comptere Parl x x
D Sponsored FFI Complere Part V. E Exc€pled nonfinancialeniity n liqLidalon or ba.kuplcy.
tr Cerliiied deemed-comp iant nonregisre/ing locar bank. Comptete
E 501(c)organlzation. Complere Part xxr
I Certilied d@med comp iant FFI with on y ow-value accolnts. ! Non prolil orqan iz al ion. Comolote Pan XXI
E Plblicly lraded NFFE or NFFE affrrare of a pubricly t/aded
E Cerliried deemed-complianl spo.sored. closely he d invesheni corporation. Complete Part Xxllt
v.hic e. Complere Pad Vl n Exc6pte! retr rory NFFE. Conp ole Pan XXV
E Ceri red deemed comp ianl lrm ted lre debt
'nvestmont
E
snny. acrive NFFE Compler6 Parr xxv
E Fassive NFFE Comprere Part xxvr
E Certain nvestment ent t,es thar do not manla n linancial accou.is. E Excepred inl€Fatfitiato FFl. Comptelo pan xxvl
E o rar reporri.! NFFE
! Ow.er docuoenten FFI Comprete Parlx E Spo.sorod dned reporring NFFE Comprele Pad y\Xvllt
E Fesricred disrrtburor. E pccounttt'at s not a
6 Pemanenl res dence addrcss (sl.eol apl.orsudeno..or/ural.oute).Donoru66aP.O,boxorrn-c.r.-oraddro$(olherthanaregEteredaddress).
PRABHU BUILDING, BABARMAHAL
Cily or lown, slaie or provlnce. lnclude postat cod6 wher6 appropriato.

7 Mailns address (il dil,erent lrom above)

tsABARMAHAL, POST BOX NO: 19441
Clly or town, stal6 or provioce. nclude postalcod6 wh6r€ appropriato

8 U,S. laxpayer idenrilicalion number fllN), il rcqlled

10 Reierence numbels) (see inslrucrions)

ninq lhe form in Parl x)(x

For PapeMork FeductionAcl Notice, see separato instrucii@s, Fom W-8BEN-E (Rev /.1017)

7,
'+przg,9b(/ so,rlt/-
 Fm W{aEN-EG& 7-2017)

EEro Disregarded Enlit or Eranch Receiving Paymenl. (Comptete onty it a dEregarOea-ntity

branch of an FFI in a country other than the FFI's couniry of residence. See instructions.)
witn-
I
11 Chapler 4 Sralus (FAICA slatus)of d eegarded enriry or b.anch r@6 ving payment
E Branch rreated as nonparl.ipaling FFt E
Repodino Moder 1 FFr E u.s Branch
B Paniciparing FFl. E
Repoding Mole 2 FFr
12 Addr6s ot disreg d6d 6nlity or branch (slrsel, apt, o. suit6 no., or turalrcute). Oo not u* a P.O. bor or tn-oar.-ot lddrc$ (othd than a

Cilyorlown, sla(e or provlnce lnclude poslalcode wher€ appropriate

13 GllN (il any)

14 lcerrit rhal (chrck allhat apply)

a E Tle be.6licial owner is a r€sidenl ol within the m6aning or the incomo tar
ksaiy b6lwe€n lh6 Unil€d Stares and rMr counrry.
b E The b6n€licial owner derives lhe ilem (or il€ms) ol income lor which th6 tr@ty bonslits ar€ craim€d, and, i, applicabte, m6ts th6
rcqun.msls ol lh6lreaty proeision d6alinq with limilalion on benolits. Th6lollowing are types ol limiralion on bem,its provisions that may
be ncluded in an applicabl6 rax rr@ty (ch6ck onry on€i s@ insvEtions):
n I Companylhar m@ls theowneAhipand base erosion tesl
n Tax 6xempl pons on trusl o. pension rundE Company ihat m6eG the derival v6 benet ts test
tr olher lax exempt oroan zal o. E Company wilh an il6m oi incomo lhal m6rsactive trade or blsines tesl
tr Pub icly l6ded [email protected] on - Favorable d screlionary d6to.mination by the U.S competent altho ty reoived
tr Subsidiaryola plbic! naded corporaon E Ortrer lspec ry Ar c€and parag/aph)l
ctr Tie benoiicialowner s claiming trealy benefils ror U.S. source dividends reeived lrom a loreign co&oration o. inleresl from a U.S trade
or bosnessol aloreign corporation and m@tsquali,ied esident status (se€ rstruclions).
15 Sp.ci.l ratd and condition! (il appl cabl6-se6 instructions):
The bene,icial owner is claining the p.ovisions ol Anicb aod paraqraph
ol ihe lreary idenri,ied on line 14a abov6 to craim a % rate olwiihhodngon (spec r
lype ol icome):
Expbin rh6 addir ona condiiions in ih6 Anicb rhe b6nelicialown6/ me6ts ro be etigibt6 torlhe rate of withhotding:

red FFI
16 Nam€ ol sponsorinq enlily:
1T Ch*k whichever box appli€s,
[] lcertiiy lhar rhe enrryidenri,ied ln Part rl
.lsan .vesrmenl6nttyi
.ls not a Ql. wP (oxcopr lo ih6 exlenl permilled in the withhotding ioreign panneEhip a!rem6nt). o.WI and
. Has ag/@d wnhlheentny d€nl ri6d above (thar is nol a nonparticipain! FFt)lo acl asthe sponsoring enttytorrhis o.nty.
[] lcerrir rhat rheentiry ident fi6d in Pad r:
t s aconlrolled roreign corporallon asde,ined in sociion 957(a)
! snorao,wP or wli
' s wholy owned, direcl y or irdirectly, by lhe U.S.lnancral nstitulio. id€ntilied above ihat agroos lo act as th6 sponsd ng entity io.ih s 6nllyiard
t Shares a commo. eleclronic account system wllh lh6 spo.sorin! entily (ld6ntiliod abov6) ihal embles rh6 sponsorl.q €ntity lo id6flry alt
accounl holde6 and paye6s of lh€ enlity and lo accss all account and cuslomor intomarion maintaned by th6 6ntity inctuding. but not
limiled to, cuslomeaidentiflcation information, cuslofr€r d@um€otation, account balanc6, and at payments made to accou.t hotdeB or

Fom W-8BEN-E 1R* r2orn

 Fm wlaEl+{ la.v 7-2OD

I L-.1 I cerrit rhar rh€ FF dentiiied in Pan i

. operales and is lic6ns€d sol€ly as a bank or credil un on (or simiar coopeErive cred t orlanarion op€rared wirhour profir)in irs country oi
incoDoration or organlzalion:
! EnSages pnmariy in lhe busin6ss ol receiving deposils lrom and making loaos to, with rcspect to a bank, reiai customers un/eal6d lo such
bank and wth resp&i to a c.6dil unon or s milar cooperaliv6 cred t organizalion, members, provided thar no member has a qreaterthan 5%
nleresl in such cr6d t o.ion or cooperalive credlt orqani2alioni
! Does.or solcraccounr ho ders ourside ns counrry oiorganizalion
! Has no ixed pla.e or business oulsde such counlry (ior lhs purpose, a lixed paceol busness does not rcudea ocation that is ooi
adven sed lo rhe pLb r and lrom which lhe FFlperloms so 6y adminislrative suppon lunctions)
. llasno more lhan $17s m I on in assels on ls balance shet and i il is a member ol an expanded afirated group, lhe group has no more
lhan 5500 m lion in lolalassels o. lsconsoldaled orcombined batancesh&lsr snd
i Does.ol have any member ol its expanded alillalod group lhal is a fore g. financial nslilulon, olherlhan a io/eig. ,inancral i.st tution that
is ncorporar€! ororganized in lhe sme countryas lhe FF dentilied in Pan and that mels the requirenenls sei iorih n lhis pan
Certified D mpliant FFI with Only Low-Value Accounts
19 E lc6nily rhar the FFlidenti,ied in Parr l:
. ls nol enqag€d pnmarily in lho business ol inv6sting, reinvesling, or trading i. s€curitios, pannership interests, @mhod(is, norionat
principar conl€cls. nsuranca or annuity conlracls, o. any inl€est (including a iuluros or loead contract or option) in such s@onv,
padnership int6resr, commodity, norio.al pnncipal coniracr, .su,anc6 contract or annulty connadl
. No linancial accolnl maintain€d by ihe FFI o. any momb3r ol ils erpandod afiilial€d group, il any, has a balanc6 or varu€ in excess o,
S50,000 (as delemined after applyi.g appllcablo ac@unt aggr€gation rul6s)tsnd
. Neiher the FF nor the enl re 6xpanded afiiliated group, il any, oI rh6 FFl, have more than $50 mirrioo in assets on rs consotidai6d or
coobin6d balance shet as ollhe end o, its mosl rcceni [email protected] year.
Held lnvestment Vehacle
N Name ol sponsoing onlity:
21 E cenily thar rh6 entiry identill€d in Part I
'sanFFlsoeiybecauseirisaninvesrnenlentilydescrbedinBegllationsseclonl147l,5(e)(4)l
.ls nor a ol wP orwl
. W I have al ol ls dle diigence. w lhholding. and reponing r€spo.s b llies (delermined as f lh6 FF were a participatinq FFD tutft€! bv tre
sponsorng enlny idanlrfed on lne 20 and
! 20 or iewer ndrvduals own arlor lhe debl and equily .lerests n lhe 6 ry ldisregard.g debr lnte.esrs owned by u s rinanclatinst ulions
parlicipatinq FFs, regsl6red deomed-complianl FFls. and ce/tiied deomed-complanl FFls and equry intoresid owned by an en y rt that
enlily owns 100% ol lhe equ ry rnreresls i.lhe FFla.d s tse f a sponsored FFt)

D I ceni,y $ar rh6 enriry id6nrili6d in Part r:

! Was in existenceasofJanuary 17,20131
'lssuedal classes o, [email protected],20l3,plrsuanttoatrusti.de.tu.6orsimtaralreement;and
.ls ceriilied de6med-compllanr b€caus6 ir salis,ies lh6 roquiremenls lo b6 rreared as a llmired lilo dobt nv6lm6nt ent ty (soch as lh6
rslr cl ons wilh respecl to ils ass6ts and other requirements lndd Regulal ors setion 1.1471-5(D(2)(iv)).
Certain lnvestment Entities that Maintain Financia I Accounts
D I corrlfy that rhe enlity idonlili€d in Pan t:
r ls a tinancial insrirution sol€ly b€ca66 it is an inv€nm6nt entlty d€sc.ib€d in R€gutatioE s6c on 1 .1471-5(6)(4)0(^), ..d
i Ooes not maintain linancial accouots
OwnerDocumenied FFI
Not6: Thrs slaius onry applies i,lhe u.s.linanciarinslilulion, paniciparinq FFr, or r€porling Model r FF ro wh ch this rorm isgi!e. has agreod lhat il wit
treal the FFlas a. ownerdocumenled FFI(see inslructions lor elig billry requnomenis) naddirion,lhe FFI musr mak6 the ceriif cations below
24a ! (Al ow.erdocwenred FF s check here) cen fy that lhe FFt idenriti6d rn pan t:
t Does nol ad asan inrerm6diary:
! Does nol acc€pl deposlrs . theord.ary course orabanking or simlarbusinessl
t Ooes.o( hold, asa subslantia porlonoi ils business.linanc a assets tor the accounl oi olhersl
! s nol an ns!.ance compa ny (orlheholdinq company or an insuance cohpany)rhal issues
I
or s obrEatod lo make paymen$ with respect to
a fna.c alaccou.r

' ls nol own6d by or n an expand6d arlilialed group wilh an enfiy lhal acceprs deposlls in the ord.ary cour* or a banking or simrtar
bosioess holds, as a subslantialportion ol ils busio6ss, financial assels ,or rhe accounr ol orh6rs, or s an iosoranc6 company (or ihe hordi.s
conpanyolan insuranco company)that issu€sor s obtiqated to mak€ payments with resp€cr lo a tinanciataccou.r;
. Ooes nor manlain a ri.anciataccount tor any nonpanicipat n9 FFt;snd

' ooes nol have any sp€ciled u.s. p6Eons thal own an oquily lnleresr or debr ini6r6si (other rhan a debr inr6r6sr lhat is nor a linanca
accounl orthal hasa balanc6 or value .ol exceed ng $50,000) ln ihe FFlolher lhan lhosoidenliried on rhe FFlown€r reponing statemenl.

Fo'. W-8BEN-E tFe" 7 aoi/l

;rpaosb(] so,D}<
<{,*
am W-3BEN-E (Ra / m14
Owner-Documented FFI
Chock bor 24b or 2'k, whichever appli*.
b fl cerli,y rhallhe FFlidonl,ied in Pan ll
. Bas prcv ded o/ wiu prov de an FFlown6r roponlng stalementlhat conlains:
(i) Ihe name, addess TIN (if any), chaptor4 stalus, and typ6 o, d@umeotal on provided (il reqlneooi every ndividualand spe iied
U.S. porson ihal ownsadn@lor ind r€l equny ioieresl iolhe owner doclmenled FFI(looking lh.ough al onliriesorher than spec fied
U.S. persons)l
(ii) The name, address, TIN (il any), and chapter 4 slalus ol every individual and speilied U.S. person that owns a d6bt intorest i. the
own€Fdocumented FF (including any ind recl d6bl inl6r€sl, which includes dobi interesls inany6ntitythd dnecry or indiretly owns
the paye or any d recr or indneci equ ly nterest n a debl holder of tho paye6)lhal co.stilulos a linancialaccounr n excessol
S50 000 (disreqard.! allsuchdebt nteresls owned by padicipaling FFls, r€gisl€red d66med-comp iani FFls, ceniied d@med
complianl FF s, ex.epled NFFES, exompt benoficialowneEL or U.S. p6rsons other than speci,ied U.S. persns);and
(iii) Any additbnal i.lomal on th€ wilhholding agent requ€sts n order to lull I ts obligat ons with resp&i to the enu1y.
r Has providod or wil provide, valid documenlallo. mo€ling lh6 requiremenis or Fegulalioos serion 1.1471 3(d)(6)(ii),or each person
ide.l fied in lhe FFlowner reporl ng slatement.
c E I cerlily lhal lhe FF dentii e! in Pad has prov ded, or wi I provide, an aud to.s letter, signed wirhin 4 yea6 oi rh6 dar6 ol payment,
l/om an ndependent accountinq ftm o. leoal repres6nl al ve wth a ocation in the l.l.ited States stating that the lrm or reprosonlarive has
rev ewed lhe FFI s documenlal on wilh respecl to al oi tsownorsand d6br hoLde6 identif €d in F€guarions secrion 1.ra71 3(d)(6)(ivxA)(2)
and thal lhe FF meels a llhe requirements lo b6an ownord@umenled FFl. The FF ldentilied in Part lhas also prov ded, or witprovide,
an FF owner reponnq slalemenl ol lsowne6 thal are speilied U S poEons and Form(s)W-9, wth applicabLe wdve6

Checkbor 24d il applicable (oplional, see nslruclions)

d fl lcsdrn/ lhal lhe enlily idenlifiod on ine 1 E a lrusl lhal does nol have any conl.genl benefciaries or designaled classos with un de.rilied
benelioares
Aestricted Distributor
25a fl lAr resrrcred diskiburors check here) cerriy tharrheenriry identilied in Part :
. Operalesas a dslributor wilh respecl todeblorequily inleresls ollhe resl cted lund wnh resp6ct lo whichlhislorm slur.ished:
t Provides inveslmenl *toic6 toal leasl30 cuslomers unrelaled lo each olher and les lhan ha I ol its customers are relal€d to each other:
! ls requirod to poriorh AML duo d l9enc6 procedures und€r lh€ anti-monoy launderng laws ol ils country o, oroanizalion (whlch is an FATF-
comp ianl prisdiction)i
! operales solely in ils counlry ol mcorporalion or organizalion, has no lixed place ol busness oulside oi rhar couniry, and has the same
country ol nco rporalio n or organ izal io n as a lmemb6rs ol irs afliliated group, il any
! Does.ol solc I customeG outside ils counlry o, incorporation ororgan alion;
. Has.o more ihan $175 m lion in rotarassels under managemenl and no mo€ than $7 m llon in gross /even!6 on ts income sralement lor
the most reenl accoLnling y6ar
t ls nol a member oran expanded afi lialed group lhal has more Ihan $500 mlllion n lolalassots und€r managementor morelhan $20 miLlion
n gross reve.le lo. ils mosl recenl accounlng year o. a combined or con$ldaled income slal6menttand
! Does nol d6l.bute any debl or socurtres ol lh6.€stncled lond lo specilied U S persons, pass ve NFFES with one or more subslanliat u S
ow.e6. o/ nonpa cpaling FFs
Check box 25b or 25., whichever appli*.
lorther cenrly lhal wilh respocl to a lsa 6s ol dobi or equity lnleresls in lhe resn cled iund wilh /esp&l to whrch ihis form rs furnshed that are made
alt€r D€cember 31.2011,lhe e.lily idonl lied in Paa. r
b [ -] Has been bound by a dislribulion agreemenl lhal conlai.ed a generarp/ohibil o. on lhe saso{ d€br or securilies to U.S. entnies and u S.
res denlindviduas and is curre.lly bound by a dislribulion aoreemenl thal conlains a prohibilLon of lh6 sale of debl or selrities to any
sp6ciledU.S porson passive N FFE wilh one or more subslanlial U S. owne6, o. nonpartc Flrng FF .
. ! ls cur6nl y bolnd by a d slrbul on agro€heni that conlains a prohibilion on the sa e ol debl or s&urities to any sp€cili6d U.S person.
passivo NFFE with ons or ho.e slbslantial U.S. owners, or nonpanicipallng FFI and, ,or all sales made pror lo lhe time that such a
16lr clion was included n ts d stibution alr6emonl, has revi€w€d a I accounls r6lal6d lo such sales in accordanco wllh th6 p.@edures
idenllted in Regulalions seiion 1.1471-4(c)appicable to prex slinq accolnts and has r€de€med or rerted any or caused the resr..led
fu.d lo rransier the secu ties lo a disl.ibulor lhat sa parlicipating FFlo. r€porting Modell Ffls@urlries whch were sold ro sp€cilied U S.
pe6ons, passivsNFFEs wilh one or more subslanlial U.S owne6, or rcnparticioal.o FFls.

Fom W-8BEN-E lR 7-ror4

pr-.(rBl)a Bo,,Dt<
'=,p,c*---l ,
 Elcerltlhal lhe enl ty ldentilied n Pan l:
r Meeis lh6.6quneme.ls ro b€ considered a.onreporli.A linancialinslilul on puEuanr ro an appicabre rGA botween lhe Un ted Statesaod
Th6 applicabl€ IGA is a E Model 1 IGA or aE Mod6t 2 rGA: a.d
und lhe provis ons ol the applicabl€ rGA or Ireasury regulations
(rl apprcable seB inslruciions):
t ll you are a lrusle documenl€d rrusr or a sponsored enlily, provide the nam6 ofthe t.ustee or sponsor
Thetrustee6nUs ! Foregn

27 DlcBnily lhal Iheenl y idenllfied in Pan is the beneiicialowne. ol rhe paymenl, and s not enlaged in cohhercia tinancia aclivtiesot a
lype engaged in by an insurance company, cuslodial nslilulion, or deposilory insltulion wth rospecl to lhe payments. accounls, or
ob igaiions lo. which this lom ssubmtt6d lexcepr as p€rmifi6d in R€gutalions setion L1471 6(h)(2).

lnternational O
Ch6ct bor 2& or 28b, whichever applies,
28a ! I ced t (hat lhB enl iy dentilied n Pan I s a. ntemational ooaniation described in sction 7701(a)(l8).
b !lcedt lhal lh6 enl ty ldenlilied n Pan ll
t ls compised prmarly ol loreign gov6mmenls;
. Ls r€ognized as an .lergovernmenlal or supranalionalorgan ation onder a loreign law simiar to the hro.nanonarOrganizations mmunilies
Aciorthal has in eifecl a headquarlerc ao/6em6nl wilhaloreign government;
! The beneiir ol rhe enr ty sincomedoes noi inure 10 any privale peren;and
! s lhe be.e,icialow.er ol lho paymonl and is nol e.laged n co mmerc ial lina. c al acliv ilies ora iype e.gaged in by an lnsurance company
cuslodia nsttution, ordopository inslilution wilh respecl lo lhe paymenls, accounts, orobligaiions lorwhlch this iorm issubmittod (excepi as
pe.mitled in Regllations seiion 1 1471-6(h)(2).

Exempt Retirement Plans

Check box 29a, b, c, d, e, orl, whichevsr appll4.
29a flrcenily rhar rheenrly idenriied in Parr l:
r soslablished ln a counlry w(h whichlhe Uniled Siales hasan incomolaxlreaty n iorce (see Pa.r I i, crarm ng rrealy benerls):
.ls op€ral€d p.nc paly to adm.isler or provide penson or.etnomeni ben6f ts and
. ls enlit ed to l/eaty b6neli6 on rncomo lhal lhe fund der ves lrom U.S. sources (or would be 6nrited to beneiits i, it der ved any slch income)
as a res denl or lhe olhe. counlry whEh sal sri6s any app icable imitation on be.6iits requtremont.
b Elce.rt rhat rh6 onrity ldontilied n Pan tl
.ls orqa.ized tor lhe provision ol rel rom€nl, dsabilily, or d6ath bene,ils (or any combination lh6r€o0 to beneiiciaries thal are tormer
employees of o.eor more employe6 n considoral on lor $ryices renderedi
. No sinSle benel c ary has a rlqhl lo nore lhan 5% ol th6 FFI'S asetsl
t rs subiecl lo govemment regulalioo and prov des annual .iorhalion r€porring abour irs beneliciaries to rh6.6r6vanl lax authorites in the
counlry n which the lund is oslablshed or ope.atedtand
(i) ls qenerally exempl lrcm td on investm6nt income under rhe laws o, the counrry in which ir is €slab ished or operates due to ils sralus
as a reliremenl or penson planl
(ii) Re.oiv€s al leasr 50% or ils lotal conlribul ons l6m sponso ng €mploy€rs (disr6gading rransle.s ol assots lrom orher ptans descr bed
in lhis parr, r€liremenl and penslon accolnls d6sc.ib€d in an applicabl6 Model 1 or Mod€ 2 lGA, othsr rolir€ment lu.ds described in
an app icable Model 1 or Model 2 GA, or accounrs d€scrib€d in F€gutations scrion 1 .1 471 5(b)(2)(i)lA))i

liii) Eilhor does nol permil or penalizes dislribulio.s or wilhdrawals made borore lhe occurrence ol sp6.ili6d ovents related lo reti/ement,
d'sabrlily, or death (excepl ro lover d slnbulions lo accounis described n Fequrarions section 1.1471 5(b)(2)(i)(A) (r6te no lo rerirement
and pens on accounls). io.elirom6nl snd pension accounls de*r bed rn a. applicabl€ Modd r or Model2 lGA, or to olh6r reri.ement
londsdescrib€d n lhis parl orin an applicable Mod€|1 or Model2IGA);o,
(iv) Limds conl.bulions by employees lo the fund by releGnco ro earned income o, rhe employee or may nor erceed $5O,OOO annualy.
c E I cerli, lhat lhe entity rdennf od in Parl :
. ls o/ganlzed lor rhe p/ovision ol 6tn6henl, disabiily, or dealh beneiils (or any combination theref) to bene,iciar ss thar are former
employ@s or one or more employeG in considoralion lo. seryices r6ndered;
. Has lewer than 50 participants;
.lssponered by on€ or more employeG esch or which is not an investment onlity or passi!€ NFFE;
. Employeo and employer conlribltions lo lho llnd (d sregarding lra.sle6 of assels lrom olh€r plans d€scrib6d in this part, rotn€h€nt and
ponsion accounls described in an appicabo Model 1 or Model2 lGA, or accounrs descnbod in Rogurations s&ton 1.1471 5(b)(2)(iXA))ae
imil6d by @l6rence 10 earned incomeand comp6nsaiion ot the edployee, r6p6cliv6lyi
! Panic panls hal are nol r6idents ol lh€ counlry in which th€ tund is eslablshen or opealod arc not 6nlilled to mor€ than 20% ol the tund,s as*ls:.nd
. ls s ubtecl to Sovemmenl regulal on an d prov id€s a nnua I nfo matio n reFDning aboul il s ben6liciaries to l he releva nt ax autho/il ies in lh6
I
Fom W-3A€N-E G*. 7-201,
Exempt Retirement Plans
cerlity thai lhe enlily deolil ed io Parl 1 is lormed p!6uanl to a p€nsion plan lhal would heel th€ requiremenls ol serion 40 r (a) oihe.
than ihe req uirem6nl thar the plan b6lunded byarrusrcreat6d or orqanizod in the Unir€d Srates,
E c€diry thal lh6 6nlily dentirled in Parl I is €slablished exclusively lo €m incomolor lhe b6ne,il ol on6 or mor6 r6ft€menl fu.ds
d6scnbod in lhis parl or ln a. app icable Mod€ 1 or Model 2 lGA, or ac@unrs described i. Fegular ons s@rion 1 .1471 5(b)(2)(Dl4) (ref6rrng ro
refi€renl and pensio n accou nls), or rellremeni and pension ac@unls descib6d ir an applicable Modell or Mod6l2lGA.
I E cenily thai lhe 6nl iy dontified n Part ll
. ls oslablish€d a.d sponsored by a loreign gov€rnm€.t, inl€.national organizalio., @.lral bank ol issu6, or governmonl ol a U.S. poss6sion
(6ach as d€linod in F€gulalions section 1.1471-6) or an €xompl bmoficialown€r deeib€d in an applicabl6 Model 1 or Model2lGA ro provde
rdnomml, disabilily, or d€ath bonolils to bonoliciaries or participanis thal a€ cu 6nl or lormer 6mplor€6s ol rhe sponsor (or peGons
d6s gnated by such employ6ss): or
.ls oslablshed and sponsored by a loreiqn qovommon( inl€.nationalorganizalion, cenlralbank or issue, or govemmenr ola U.S possessio.
(each as delined n Bequlalions sel on I 1 471 6) or an 6xompl benelicial ownfi doscib6d in an apprlcable Model I or Model 2 IGA ro provide
refterenl. disabilily, or deaih beneiits lo boneliciar os or parl c pants that aG nol curenr or lom6r 6mployees of slch sponsor. bui ar6 in
considerarion ol pe6onal *dices perlorm6d lor rhe sponsor.

[:l lcen]fy rhal the enliiy denlilied n Pan ll

.ls an FF solely beause I s an nv€slm6nl enlily
.Eachdireclholde.ofaneq!tyint6rosllnlh6.veslmenlenlitysanexemplbenericialownerdescribednFegulalionsselonl.l4Tl-6orn
an applcable Modei 1 or Mode 2lGAi
. Each dret
hoder 01a debl inleresl inlhe inveslmenl onlity is oilhor a deposilory inslilution (with r6specl to a loao made to such entity)oran
exempt benelicialowner described in Fegulal o.s seclion 1.1471-6 or an appllcable Model 1 or Model2 IGA
t Has provided an owna reporliog sralement lhal conlains lhe name, addr6ss,IlN (il any), chapler 4 slalus, and a doscnphn of the lype oi
d@umenlalion prov dod to lh6 wilhhold ng age.l fo. €v6ry p6rson lhal owns a d6bl inleresl conslilUinq a fnancial accounl or dr6cl 6qui1y
nl€.osl m lho enlilyt sf,d
.Hasprovideddocumonlaiioneslabishngthalev6ryowneroltheenrtyisanenrilydescrbednFequarionsserionl.l4Tl 6(b). (c), (d), (e),
{0a.dor (g) w thoul r6gard lo whether such owo6rs are bene,icial owners.
Territory Financial lnstitution
stily idenlilied in Pan lis a linancialinslilulion
lceniry lhal lhe (olherlhan an inv6sh6nt 6.tily)thal is incorporal6d or olganized under

Nonfinancial Group Entily

lcenily lhal ihe en tily idenl ilied in Pan l:
. s a hodnS company,lroasury conl€r, or caplivolinance company and subslantially alloi lhe enlity s aclvites are iunclrc.s descibed in
Reluations sedon 1 1471 5(e)(s)( )(C) lhrough (E)
tlsanenberolanonrinan.ragroupdescribodnRegulalonss6clionl.l4Tl-5(e)(5)(i)(B)
! s nor a depos lory o/ cuslodialinsl lllion (olhe/ lhan io/ m6mbe6 0l th€ €niily s €xpand€d affliared group):and
! D@s nol lu.clo.lor hod rtsefoul)as an nveslhenl rund, slch as a privare equiry lund, venrure captallund, reveraged buyolrrund, orany
inv6simenl vohrcle wth an nv6slmonl stralegy lo acquire or lund companies and Ihe. hold nleresls in lhosecompanEs as capiia assets lor

EEIIIIE Excepted NonlinancialStart-l,rpCompany

$ E cerrily thar rhe enriry idenrifi6d in Pa.r :
! Was lomed on (o., in thecaseola new lln€ of bus n6ss. th€ dal6 ol board r6oMion approving lhe new lineolbusiness)
(dale musl b6lesslhan24 monthsp or lo dais ol paymsnt)i
r ls nol yel ope.aling a businos and has .o pnor operaling hislory or is invostinq capital in ass€ls wilh tho nlenr to opdare a new lin€ ol
busin6ss orh6r rhan ihar ol a linarcla insrirur on or passivo NFFE;
! s invesling capilalinlo ass6ts wnh lh6 inlenl to operalo a businoss oihor lhan lhat ola linancialinstitutioniaod
' Does noi luncl on (or hod its€ll oul) as an nvesrmenl tund, such as a /vate equly luhd, vehi!rc epla tund, leveraged blyolt tund, or afy
i.voshonl vohicl€ whos€ purpose s lo a.q!n6 d lund companis and lhs hold int6Bls in lhose compan 6s s capilalass6rs for inv6stmeni purpos€s.
NonfinancialEntity in Liquidation or Bankru
E lcenirlhar rheentiry idonriiied in Pad l:
.F led a p an or liquidallon filed a plan ol r&rganzalion, or lied ior bankruptcy on
! Dung i. blsness as a l.a.cal n$tutionoracled asapassive NFFEi
lhe pasl5 years has nol beBn engaged
.ls eilher iq!dating or emergng l/om a reorganzation or bankrlplcy wlh lhe nlenl to co.linue or recommenco op6ralio.s as a nonrinanca

' Has. or wilprovide, documenlary ev de.ce such as a bankrlplcy flng o. orher plb ic documentation that supporls fs ctaim it r remains .
or lrquidal on lo. more lhan 3years.

Fom W-8BEN-E lRev 7 2orn

.trP!RqB,,r/ Aor:p,_
 FmW-8BEN E ltiav 7.2014
nization
fl Ice.lity rharrh6ontiiy idenrttieO n eaa rE a-Offisanrzaron t at:

' Has b@. issued a delerminalion leiler lrom lhe lFs thal sc!trenuyin 6tt@t corcluding lhat the paye isa secton 50 1 (c) organzal ion that s
dated
! Has prov dod a copv o, an opino. rrom U s. counselcerlily ng lhar the paye is a serion 501(c)organi2ation lwithout /egard to whether rhe
payee s a ,oreign prlvale loun dation).
it Orqanization
! I cen ry rnar rtre enr ty uotnea r eaniiTnonpofir orsanEaton rhar m6ets rhe torbw ns r<lnemonr;
! I}le mlilv is Blablish€d and mai nlain6d n ils coudry o, 6
d€(.! €xclusiv€ly ,or rcrigrous, chaitabt., *i€nti,ic, anisft, cufturat o r oducalion at pu rpos€s;
. Th6 4ri9 is €x6mpt trom in.om6 iax in its couniry of Bidonc€i
. Th6 entiry has .o shar6hotd€rs o. mmb6rs who hav6 a propn€h.y or bonoticiat ini6r6t in its income or a$ets:
t Neilh€i lho applicable laws oI th€ enlily s .ountry ol Esidnce nor ih6 nriry's iormali@ documonls permlt any incomo
or assgls oa th6 onliry
to be distibul€d lo, or appliod lor th€ b€relit ol, a privar€ p€rson or nonchanrabt€ eniity otho/ than puBBnt to lh€ condkt
ot th€ entny,;
chantablo aclivillG or as paym€nl ol EeMbl€ comFEnsaiion ior s6ryic6 6nd6rcd d paymenr ropr;enting the hn ma*"r uar*
ot p.peay
which th6 entity has porchas6di and
! Ih6 applicatls laws of th€ gnliiys @untry or r6Biden6 or lh€ enriy s ,omaton d@umm$ rcqui.o that, upon th6 entity,s uquidation
or
dlselulion. all ol its asls be distibuted to an onrity rhal is a tc,e,gn g6vemrenr an rnregrat pan oi a roreign g'ov€r"renr, Jconiorrea inriiy
ol a roroisn sovomnE.r, or anolhgl orsanizalion ilal is descrioio in ttris pan or escriarj to ra gove-nmient or rhe intivr c;t oi
residonc6 politicat
or a ny su bd ivision I h€r€ot

Ch*k bor 37s o.37b, which€v.. applios,

37a E rcenitlharl
! The onlily dent fied . Pad is a fore gn co.poration rhal is nol a tiMnciat instilution: and
.The slo.korsuch corpo.ation s regularty t/ad€d on ore or more establish€d s6urit es mark€ls, inctuding
{name one s6clrities exchang6 upon whichtheslock s reguta.ry rGded).
b D rcenily rhal
' lh€ e.tty dent li6d in Pan is a foroig. corpo.al on that is not a ti.anciatinstitul on:
' The enl tv denlili€d n Pan I is a member o, the same expanded atrlated group as an enl ly lhe stek oi wh ch is regutarty traded on a.
eslablished securit es mai(eti
! The.ahe orlhe entity the stockofwhichisregutarytraded on an eslabtished secur rios market, is
! Th€ .ame ol rh6 s@unlies markor on which th6 stock is
Excepted T
E cen tt7 rt at:
.TheenliyidanrlledinPantsanentityrhalisorganizedinaposs6sonotrheUntedSrar€si
. The enlity identifed n Parl t:
(i) D@s nor accept depos ts n theordinary courseoia banking o. simitar busnessi
(ia) D@s nol ho d. as a substaniialport o. ot its busness, tinanciatass6is torlhe accounr ofothers;or
liii) s not an insurance companv (or rhe hodne cohpany of an .su.nce company)rhar issu6s or s ob igaro! ro make paymenrs wrh
rospEt ro a f.aociataccolnl:a.d
'al ollheownersoilheenlilvidonlledinParl arebonaideresidentsofthopossesso. nwhtchtheNFFEisorganiz6dorinco@oraled
Active NFFE

r fte e.tty d6nl li6d in Parl Iis aforeqne.t ythat is not a linanciatinstilul onl
. Less lhan 50% o,sochentitys Oross income tor lhe preceding catondar y6ar is
Dassivo income:6nd
t Less than 50% o,lh€ assels held by such enlty are assels ihal pro!!c6 or are hed fo/ ihe producton passive
or income (ca cutal6d as a
1:19!1ts!E!9991 !!9 percenrase oi passiv6 assers measuGd quan6iy) (s@ insrrycrio.s ror rh6 derinlion oi pGsrve i.com6)
Passive NFFE
4oa E I cerr rv rhat rhe 6nr tv aentmeo in ean tiILeEn 6nr[y rhar is nor a rinanciar instrution loltrer rnan ailrue6liil.nfiiffieo inf
poss6sion ol lh6 unilod slates) and is nol c6rtiting lts slatls 6 a pubrcty r6d€d NFFE (or afiiriate), exc6pled t6trirory NFFE. active
NFFE, dir@t /eporling NFFE, or sponsored direct r6poriinq NFFE.

Ch@k bor aob or 1oc, whlchever appti6s.

b ! rurthe. certirv lhal lheentily id€nl iied in Pat lhasno slbsranriatU.S. owners (or, lappticabe, no
contro[rng u s. persons) or
c E runher c6rtilv lhal lhe onlily idenlified n Parr has provided rhe nane, address and TlN ot each
substantiatu.s owne. (o., it apptcabe,
conlroll.g U.S. pe6on)ol lho NFFEin part XxtX.

Fom W-8BEN-E (Fev 7.r01l)

.rpR.oBl)o so,anR
 Form W-3BEN.E (R€v 7.201a

FFI
I lcenitthat the entity id6nl iried in pari i
! ls a membe. oi an expandod a(rlaled qroupi
t Does mr rorntain financ,ataccoLntslotha than
accounts marntain€d tor nenbds
6xpand€d dfi,t,atgd ,
. uos 4or make witht-otdab,e Daym6nts ro any pe6on ol ,t3
qoup).
r O@s not hotd an &cou,
orhr,h"",".".*;.;,i;;;;;;"ff#;;ffi
{orhs the d.Doetorv e@@,"- m.he cout.y n wh,ch ,n6
payft.rs noh any n"hhotorlg ag@t othd the sritv,s ope,ainS
, - r .-roiay
-", ror e,p6nss, wr}r or ,*e,ve
a hembs ot ,ts
. Has not agreed lo repori under ReoutatDns
6^panded ati,t,at€d o,oup: and
sect on 1 ia7. a(d)(2)( i)(c) or otheeise ad as an
aged ror chapter 4 punoses on beha[ or any iinanc
nstitulioh, i.ctudns
nstiturioh, i.crud ng a hembsorir*p-a"o
hembs or ir, * rr,a g.rp.
drrr"i"j -^
]" ar
",o"na"a
Name ol sponso.ing 6niity:
instructions foii6Ei"ifrEG
L9g1-lg!.!!g9!1ly denrir ed n p"nl i" ai,""t
t "
U.S. Owners oipassr-ie liFFE
Asrequ/€dbyPadxxvlploud6lh6nam6,addr6ss,.orrr.r
sJbstarna'U.S o*rs lp,o,idr.g th6ror to dl FF, ,reat6d
as a repori"g Mode.r FFI ;;;' l, a. NFFE mav also usothis pan,or
r6poning ils controlling u's p"."i'" *a","" +pll""ur" rea ";;;;i;;;;;i

tion
lo4'aElhallh.Fodn'n€dlh.'
cd'ry unde p€na( 6 o, p.!u"y rh
rion on lhiB tom Md io lh€ b6l or ., **""r" *, *, n **, t-o ,
" -0"r" ""*
e.ies 6 us,ng rh,s rorm ro c6d,ry
i.9 th6 rom ror purposes o, wlion 6os0w
ne I onhsrdmtsnoraus Ersn
raress:1a)nor.neclveryconn&red .sstnlhelJnrdskres.lb).fiecliv6yco^neclodbuls
iaxreary.or(c)rhop.n@ssha6.,"r"r^""","."r*,,,",r".^";;"";;;"""
.xd hano6 rho bsericrar ownd is a. 6xen pr rorcign pe6on as d6,in€d tn t he imruclro
ns
o b€ provid€d to anv wltrrhodng.g€d rhd
owneloianyw(hholdn9agenlthalcandsbueolmakepaym.nlso,
has
-nrrcr r@ipr, orousrodyoirhe ircomo o, sh,ch rhe sriyon r,ne 16 rhe b.nericiar

V
mw htn 3o day3 r,ny ..rificsdor on rhts rom b.com6 in.omcr,

Sasn ,*.
) s,qna*u ot u a,ar u,,tto,.ud io;i;;;;[;;;;
ASHOX SHERCHAN
12,09-2019
"o

E I c.rtity rhat I h.v. rh. cap.cry ro .ion ror th. ln ry id.ntm6d o. tin. 1 o, thil roh.

+pROBl2A Bor]R