NON-FOREIGN PERSON CERTIFICATION

Pursuant to Section 1445(b)(2) of the Internal Revenue Code of 1986, as amended, and Treasury Regulations Section 1.1445-2(b)(2)

This Non-Foreign Person Certification (this "Certificate") is delivered by Lakewood Regional Health Partners, LLC, a New York limited liability company ("Transferor"), to Crestline Packaging Solutions LLC, a Delaware limited liability company ("Transferee"), in connection with the disposition of certain assets by Transferor to Transferee pursuant to that certain Asset Purchase Agreement, dated as of June 16, 2025, by and between Transferor and Transferee (as the same may be amended, restated, supplemented, or otherwise modified from time to time, the "Purchase Agreement"). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Purchase Agreement.

Section 1445 of the Internal Revenue Code of 1986, as amended (the "Code"), provides that a transferee of a "United States real property interest" (as defined in Section 897(c) of the Code) must withhold tax if the transferor is a "foreign person" (as defined in Section 7701 of the Code and the Treasury Regulations promulgated thereunder). To inform Transferee that withholding of tax is not required upon the disposition of a United States real property interest by Transferor in connection with the transactions contemplated by the Purchase Agreement, Transferor hereby certifies the following:

1. Entity Identity. Transferor is Lakewood Regional Health Partners, LLC, a limited liability company duly organized, validly existing, and in good standing under the laws of the State of New York.

2. Non-Foreign Status. Transferor is not a foreign corporation, foreign partnership, foreign trust, foreign estate, or foreign person, as those terms are defined in the Code and the Treasury Regulations promulgated thereunder. Without limiting the generality of the foregoing, Transferor is not a "disregarded entity" as defined in Treasury Regulations Section 1.1445-2(b)(2)(iii). For purposes of U.S. federal income tax law, Transferor is classified as a domestic entity and is treated as a partnership for federal income tax purposes. Accordingly, the withholding obligations imposed by Section 1445 of the Code do not apply with respect to the transactions described in the Purchase Agreement.

3. Taxpayer Identification Number. Transferor's U.S. employer identification number (EIN) is: 46-5183294.

4. Office Address. Transferor's principal office address is:

Lakewood Regional Health Partners, LLC 450 East Ridge Road Rochester, New York 14621

5. Acknowledgment of Liability for False Certification. Transferor understands and acknowledges that this Certificate may be disclosed to the Internal Revenue Service by Transferee and that any false statement contained herein could be punished by fine, imprisonment, or both, under the applicable provisions of the Code and federal law, including without limitation Section 7206 of the Code.

6. Agreement to Notify of Change in Circumstances. Transferor agrees to inform Transferee promptly in writing if, at any time prior to the Closing (as defined in the Purchase Agreement), any of the foregoing certifications becomes incorrect, inaccurate, or misleading in any material respect. In the event of any such change in circumstances, Transferor shall deliver to Transferee a revised or updated certificate reflecting the then-current facts and circumstances, to the extent required by applicable law.

7. Authority; Penalties of Perjury. The undersigned has full power, authority, and legal capacity to execute and deliver this Certificate on behalf of Transferor. This Certificate is made under penalties of perjury, and the undersigned declares that he has examined this Certificate and, to the best of his knowledge and belief, it is true, correct, and complete.

Under penalties of perjury, I declare that I have examined this Certificate and, to the best of my knowledge and belief, it is true, correct, and complete, and I further declare that I have authority to sign this document on behalf of Transferor.

EXECUTION

IN WITNESS WHEREOF, Transferor has caused this Non-Foreign Person Certification to be duly executed as of the date set forth below.

LAKEWOOD REGIONAL HEALTH PARTNERS, LLC

By: ________

Name: Dr. Raymond Alcott

Title: Co-Managing Member

Date: ________

Delivered at Closing pursuant to Section 8.2(f) of the Purchase Agreement.

NON-FOREIGN PERSON CERTIFICATION
Pursuant to Section 1445(b)(2) of the Internal Revenue Code of 1986, as amended, and Treasury Regulations Section 1.1445-2(b)(2)
This Non-Foreign Person Certification (this "Certificate") is delivered by Lakewood Regional Health Partners, LLC, a New York limited liability company ("Transferor"), to Crestline Packaging Solutions LLC, a Delaware limited liability company ("Transferee"), in connection with the disposition of certain assets by Transferor to Transferee pursuant to that certain Asset Purchase Agreement, dated as of June 16, 2025, by and between Transferor and Transferee (as the same may be amended, restated, supplemented, or otherwise modified from time to time, the "Purchase Agreement"). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to such terms in the Purchase Agreement.
Section 1445 of the Internal Revenue Code of 1986, as amended (the "Code"), provides that a transferee of a "United States real property interest" (as defined in Section 897(c) of the Code) must withhold tax if the transferor is a "foreign person" (as defined in Section 7701 of the Code and the Treasury Regulations promulgated thereunder). To inform Transferee that withholding of tax is not required upon the disposition of a United States real property interest by Transferor in connection with the transactions contemplated by the Purchase Agreement, Transferor hereby certifies the following:
1. Entity Identity. Transferor is Lakewood Regional Health Partners, LLC, a limited liability company duly organized, validly existing, and in good standing under the laws of the State of New York.
2. Non-Foreign Status. Transferor is not a foreign corporation, foreign partnership, foreign trust, foreign estate, or foreign person, as those terms are defined in the Code and the Treasury Regulations promulgated thereunder. Without limiting the generality of the foregoing, Transferor is not a "disregarded entity" as defined in Treasury Regulations Section 1.1445-2(b)(2)(iii). For purposes of U.S. federal income tax law, Transferor is classified as a domestic entity and is treated as a partnership for federal income tax purposes. Accordingly, the withholding obligations imposed by Section 1445 of the Code do not apply with respect to the transactions described in the Purchase Agreement.
3. Taxpayer Identification Number. Transferor's U.S. employer identification number (EIN) is: 46-5183294.
4. Office Address. Transferor's principal office address is:
Lakewood Regional Health Partners, LLC 450 East Ridge Road Rochester, New York 14621
5. Acknowledgment of Liability for False Certification. Transferor understands and acknowledges that this Certificate may be disclosed to the Internal Revenue Service by Transferee and that any false statement contained herein could be punished by fine, imprisonment, or both, under the applicable provisions of the Code and federal law, including without limitation Section 7206 of the Code.
6. Agreement to Notify of Change in Circumstances. Transferor agrees to inform Transferee promptly in writing if, at any time prior to the Closing (as defined in the Purchase Agreement), any of the foregoing certifications becomes incorrect, inaccurate, or misleading in any material respect. In the event of any such change in circumstances, Transferor shall deliver to Transferee a revised or updated certificate reflecting the then-current facts and circumstances, to the extent required by applicable law.
7. Authority; Penalties of Perjury. The undersigned has full power, authority, and legal capacity to execute and deliver this Certificate on behalf of Transferor. This Certificate is made under penalties of perjury, and the undersigned declares that he has examined this Certificate and, to the best of his knowledge and belief, it is true, correct, and complete.
Under penalties of perjury, I declare that I have examined this Certificate and, to the best of my knowledge and belief, it is true, correct, and complete, and I further declare that I have authority to sign this document on behalf of Transferor.
EXECUTION
IN WITNESS WHEREOF, Transferor has caused this Non-Foreign Person Certification to be duly executed as of the date set forth below.
LAKEWOOD REGIONAL HEALTH PARTNERS, LLC
By: ________
Name: Dr. Raymond Alcott
Title: Co-Managing Member
Date: ________
Delivered at Closing pursuant to Section 8.2(f) of the Purchase Agreement.

NON-FOREIGN PERSON CERTIFICATION

EXECUTION

LAKEWOOD REGIONAL HEALTH PARTNERS, LLC

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