Extract to table

This determination must be made on the basis of the specific payment mechanics set forth in the Indenture and the Paying Agency Agreement

The withholding agent — here, Beacon Fiduciary as Paying Agent — is required to withhold on OID as it accrues, to the extent of any payment made that includes an OID component

Beacon Fiduciary, in its capacity as Paying Agent, must be able to calculate the OID that has accrued as of each payment date and to apply the appropriate withholding on the OID component of each payment

Given that the total OID is $12,750,000 over the approximately seven-year term of the Notes, the semi-annual OID accrual will be relatively modest in comparison to the stated interest, but it must nonetheless be tracked and reported accurately

Even if a holder is an exempt payee, the holder must still provide a properly completed Form W-9 to the payor or broker to establish its exempt status and avoid backup withholding

If the entity is a foreign financial institution ("FFI"), it must provide its Global Intermediary Identification Number ("GIIN") on Line 9a