Extract to table

Section 1445(a) of the Code provides that a transferee of a United States real property interest must deduct and withhold a tax equal to fifteen percent (15%) of the "amount realized" by the transferor on the disposition

It is important to note that the FIRPTA certificate must be retained by HPE Fund IV (or its successor or assignee) for a period of five (5) years following the Closing, and a copy must be provided to the Internal Revenue Service upon request

VeloPay, as the employer (or the Surviving Corporation, following the Effective Time), is the withholding agent and must withhold the applicable amount from the RSU settlement payments

person stockholder must submit a properly completed and signed Form W-9 to Keystone Pacific Transfer Services Inc

beneficial owner, the nominee or custodian must provide Form W-8IMY together with applicable withholding statements and underlying beneficial owner documentation