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Saturday, 05/11/2024 3:06:20 PM

Saturday, May 11, 2024 3:06:20 PM

Post# of 728482
W-9 INFO
ITEM 4
Under U.S. federal income tax law, interest and other reportable payments may, under certain
circumstances, be subject to “backup withholding” at the then applicable backup withholding rate (currently 28%).
Backup withholding generally applies if the holder (a) fails to furnish its social security number or other taxpayer
identification number (“TIN”), (b) furnishes an incorrect TIN, (c) fails properly to report interest or dividends, or (d)
under certain circumstances, fails to provide a certified statement, signed under penalty of perjury, that the TIN
provided is its correct number and that it is a United States person that is not subject to backup withholding. Backup
withholding is not an additional tax but merely an advance payment, which may be refunded to the extent it results
in an overpayment of tax and the appropriate information is supplied to the IRS. Certain persons are exempt from
backup withholding, including, in certain circumstances, corporations and financial institutions.
. Important Tax Information Required – Potential Withholding. Distributions to holders of Common
Equity Interests by the Debtors or the Liquidating Trustee, and any subsequent amounts received by the Liquidating
Trust allocable to a holder, are subject to any applicable tax withholding.
In addition, in the case of any Liquidating Trust Beneficiaries that are not U.S. persons, the Liquidating
Trustee may be required to withhold up to 30% of the income or proceeds allocable to such persons, depending on
the circumstances (including whether the type of income is subject to a lower treaty rate). Such withholding is not
dependent on the Liquidating Trust distributing any cash or other proceeds. The Liquidating Trustee may also place
such withholding in an escrow pending a determination as to whether the withholding is required under applicable
law.
To avoid unnecessary withholding, each U.S. holder is required to properly complete and return the
Substitute Form W-9 included at the end of this Ballot, certifying that such holder is a U.S. person, that the TIN
provided is correct, and that such holder is not subject to backup withholding, as per its instructions. Exempt
persons should indicate their exempt status on the Substitute Form W-9 as per its instructions. Each non-U.S.
holder is required to complete and return the applicable IRS Form W-8 (W-8BEN, W-8ECI or W-8IMY, as
applicable), signed under penalties of perjury, certifying the holder’s foreign status. These forms may be obtained
from the IRS website (http:/www.irs.gov). Holders should consult their tax advisors as to any qualification for
exemption from backup withholding, or a lower rate of U.S. withholding under an applicable treaty or exemption,
and the procedure for obtaining such exemption.
Tax forms must be sent to your Voting Nominee, along with the completed Beneficial Holder Ballot.
In order to be eligible to receive a distribution from the Liquidating Trust, you must provide the requested
tax information in a timely manner so as not to forfeit your distribution. See Plan § 29.13(c).
https://www.fidelity.com/misc/wamu/WAMU-Class-22-Beneficial-Ballot-Code-GG-939322-10-3.pdf
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