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                            Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain 
Form  W-8IMY                   U.S. Branches for United States Tax Withholding and Reporting
(Rev. June 2017)                                   ▶ Section references are to the Internal Revenue Code.                                      OMB No. 1545-1621
Department of the Treasury        ▶Go to         www.irs.gov/FormW8IMY for instructions and the latest information.
Internal Revenue Service           ▶ Give this form to the withholding agent or payer. Do not send to the IRS. 
Do not use this form for:                                                                                                                      Instead, use Form: 
•  A beneficial owner solely claiming foreign status or treaty benefits (other than a qualified intermediary (QI) acting as a qualified 
  derivatives dealer (QDD)) .  .   .  .          . . .      .       . . . . .    . .     . . . .  . .    .   .  . . .        . . .            W-8BEN or W-8BEN-E 
•  A hybrid entity claiming treaty benefits on its own behalf (other than a QI acting as a QDD) . . .    .   .  . . .        . . .           . .        . .  W-8BEN-E
•  A foreign person claiming that income is effectively connected with the conduct of a trade or business in the United States               . .        . . .  W-8ECI 
•  A disregarded entity with a single foreign owner that is the beneficial owner (other than a QI acting as a QDD) of the income to which this form 
  relates. Instead, the single foreign owner should use             . . . . .    . .     . . . .  . .    .   .  . . .        . W-8BEN, W-8ECI, or W-8BEN-E 
•  A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or 
  government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b)  .  .        . . .           . .        . . .  W-8EXP
•  U.S. entity or U.S. citizen or resident  .    . . .      .       . . . . .    . .     . . . .  . .    .   .  . . .        . . .           . .        . . . .  W-9 
•  A foreign person documenting itself for purposes of section 6050W  .          . .     . . . .  . .    .   .  . . .         W-8BEN, W-8BEN-E, or W-8ECI
   Part I        Identification of Entity
   1    Name of organization that is acting as intermediary                                         2    Country of incorporation or organization

   3    Name of disregarded entity (if applicable), see instructions

   4   Chapter 3 Status (entity type) (Must check one box only.):
        QI (including a QDD). Complete Part III.                                             Withholding foreign trust. Complete Part VII. 
        Nonqualified intermediary. Complete Part IV.                                         Nonwithholding foreign partnership. Complete Part VIII. 
        Territory financial institution. Complete Part V.                                    Nonwithholding foreign simple trust. Complete Part VIII. 
        U.S. branch. Complete Part VI.                                                       Nonwithholding foreign grantor trust. Complete Part VIII. 
        Withholding foreign partnership. Complete Part VII. 
   5   Chapter 4 Status (FATCA status) (See instructions for details and complete the certification below for the entity’s applicable status.) 
       (Must check one box only.):                                                           Certain investment entities that do not maintain financial 
        Nonparticipating foreign financial institution (FFI) (including an FFI               accounts. Complete Part XVI.                        
        related to a Reporting IGA FFI other than a deemed-compliant FFI, 
        participating FFI, or exempt beneficial owner). Complete Part IX (if                 Owner-documented FFI. Complete Part XI.
        applicable).                                                                         Restricted distributor. Complete Part XVII.                                   
        Participating FFI.                                                                   Foreign central bank of issue. Complete Part XVIII. 
        Reporting Model 1 FFI.                                                               Nonreporting IGA FFI. Complete Part XIX. 
        Reporting Model 2 FFI.                                                               Exempt retirement plans. Complete Part XX.
        Registered deemed-compliant FFI (other than a reporting Model 1 FFI,                 Excepted nonfinancial group entity. Complete Part XXI.
        sponsored FFI, or nonreporting IGA FFI covered in Part XIX).                         Excepted nonfinancial start-up company. Complete Part XXII.
        Territory financial institution. Complete Part V.                                    Excepted nonfinancial entity in liquidation or bankruptcy. 
        Sponsored FFI (other than a certified deemed-compliant sponsored,                    Complete Part XXIII.
        closely held investment vehicle). Complete Part X.                                   Publicly traded NFFE or NFFE affiliate of a publicly traded 
        Certified deemed-compliant nonregistering local bank. Complete Part XII.             corporation. Complete Part XXIV.                                          
        Certified deemed-compliant FFI with only low-value accounts. Complete Part XIII.     Excepted territory NFFE. Complete Part XXV.
        Certified deemed-compliant sponsored, closely held investment                        Active NFFE. Complete Part XXVI.                                             
        vehicle. Complete Part XIV.                        
                                                                                             Passive NFFE. Complete Part XXVII.                                           
        Certified deemed-compliant limited life debt investment entity. 
        Complete Part XV.                                                                    Direct reporting NFFE.                                     
                                                                                             Sponsored direct reporting NFFE. Complete Part XXVIII.            
   6    Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).

        City or town, state or province. Include postal code where appropriate.                              Country

   7   Mailing address (if different from above)

        City or town, state or province. Include postal code where appropriate.                              Country

   8   U.S. taxpayer identification number, if required  ▶
        QI-EIN                     WP-EIN                                   WT-EIN                           EIN
   9   GIIN (if applicable)

  10   Reference number(s) (see instructions)

For Paperwork Reduction Act Notice, see separate instructions.                               Cat. No. 25402Q                   Form  W-8IMY  (Rev. 6-2017)

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Form W-8IMY (Rev. 6-2017) Page 2
Part II Disregarded Entity or Branch Receiving Payment. (Complete only if a disregarded entity with a GIIN or a
branch of an FFI in a country other than the FFI’s country of residence. Do not complete Part II for QDD
branches. See instructions.)
11 Chapter 4 Status (FATCA status) of disregarded entity or branch receiving payment.
Branch treated as nonparticipating FFI. Reporting Model 1 FFI. U.S. Branch.
Participating FFI. Reporting Model 2 FFI.
12 Address of branch (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).

City or town, state or province. Include postal code where appropriate. Country

13 GIIN (if any) ▶
Chapter 3 Status Certifications
Part III Qualified Intermediary
All Qualified Intermediaries
14 I certify that the entity identified in Part I (or branch, if relevant):
• Is a QI with respect to the accounts identified on line 10 or in a withholding statement associated with this form (as required) that is one
or more of the following:
(i) not acting for its own account;
(ii) a QDD receiving payments on underlying securities and/or potential section 871(m) transactions;
(iii) a QI assuming primary withholding responsibility for payments of substitute interest, as permitted by the QI Agreement.
• Has provided or will provide a withholding statement (as required) for purposes of chapters 3 and 4 that is subject to the certifications
made on this form.
Qualified Intermediaries not Acting as Qualified Derivatives Dealers (check all that apply)
15a I certify that the entity identified in Part I of this form assumes primary withholding responsibility for purposes of chapters 3 and 4 for each
account identified on a withholding statement attached to this form (or, if no withholding statement is attached to this form, for all accounts).
b I certify that the entity identified in Part I of this form assumes primary Form 1099 reporting and backup withholding responsibility or
reporting responsibility as a participating FFI or registered deemed-compliant FFI with respect to accounts that it maintains that are held
by specified U.S. persons as permitted under Regulations sections 1.6049-4(c)(4)(i) or (c)(4)(ii) in lieu of Form 1099 reporting for each
account identified on a withholding statement attached to this form (or, if no withholding statement is attached to this form, for all
accounts).
c I certify that the entity identified in Part I of this form does not assume primary Form 1099 reporting and backup withholding responsibility.
d (Complete only to the extent the entity identified in Part I of this form does not assume primary Form 1099 reporting and backup
withholding responsibility.) If the entity identified in Part I of this form has allocated or will allocate a portion of a payment to a chapter 4
withholding rate pool of U.S. payees on a withholding statement associated with this form, I certify that the entity meets the requirements
of Regulations section 1.6049-4(c)(4)(iii) with respect to any account holder of an account it maintains that is included in such a withholding
rate pool.
e (Complete only to the extent the entity identified in Part I of this form does not assume primary Form 1099 reporting and backup
withholding responsibility.) If the entity identified in Part I of this form has allocated or will allocate a portion of a payment to a chapter 4
withholding rate pool of U.S. payees on a withholding statement associated with this form, to the extent the U.S. payees are account
holders of an intermediary or flow-through entity receiving a payment from the entity, I certify that the entity has obtained, or will obtain,
documentation sufficient to establish each such intermediary or flow-through entity status as a participating FFI, registered deemed-
compliant FFI, or FFI that is a QI.
f I certify that the entity identified in Part I of this form is acting as a qualified securities lender with respect to payments associated with this
form that are U.S. source substitute dividends received from the withholding agent.
g I certify that the entity identified in Part I of this form assumes primary withholding responsibility for purposes of chapters 3 and 4 and
primary Form 1099 reporting and backup withholding responsibility for all payments of substitute interest associated with this form, as
permitted by the QI Agreement.
Qualified Derivatives Dealers
16a I certify that each QDD identified in Part I of this form or on a withholding statement associated with this form meets the requirements to
act as a QDD and assumes primary withholding and reporting responsibilities under chapters 3, 4, and 61 and section 3406 with respect
to any payments it makes with respect to potential section 871(m) transactions.
b Entity classification of QDD:
Corporation Partnership Disregarded Entity

Form W-8IMY (Rev. 6-2017)

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Form W-8IMY (Rev. 6-2017) Page 3
Part IV Nonqualified Intermediary
Check all that apply.
17a (All nonqualified intermediaries and QIs that are not acting in their capacity as such check here.) I certify that the entity identified in Part I of
this form is not acting as a qualified intermediary with respect to each account(s) for which this form is provided and is not acting for its
own account.
b I certify that the entity identified in Part I of this form is using this form to transmit withholding certificates and/or other documentation and
has provided, or will provide, a withholding statement, as required.
c I certify that the entity identified in Part I of this form meets the requirements of Regulations section 1.6049-4(c)(4)(iii) with respect to any
account holder of an account it maintains that is included in a withholding rate pool of U.S. payees provided on a withholding statement
associated with this form.
d I certify that the entity identified in Part I of this form is acting as a qualified securities lender with respect to payments associated with this
form that are U.S. source substitute dividends received from the withholding agent.
Part V Territory Financial Institution
18a I certify that the entity identified in Part I is a financial institution (other than an investment entity that is not also a depository institution,
custodial institution, or specified insurance company) that is incorporated or organized under the laws of a possession of the United States.
Check box 18b or 18c, whichever applies.
b I further certify that the entity identified in Part I is using this form as evidence of its agreement with the withholding agent to be treated as
a U.S. person for purposes of chapters 3 and 4 with respect to any payments associated with this withholding certificate.
c I further certify that the entity identified in Part I:
• Is using this form to transmit withholding certificates and/or other documentation for the persons for whom it receives a payment; and
• Has provided or will provide a withholding statement, as required.
Part VI Certain U.S. Branches
19a I certify that the entity identified in Part I is receiving payments that are not effectively connected with the conduct of a trade or business in
the United States.
Check box 19b or 19c, whichever applies.
b I certify that the entity identified in Part I is a U.S. branch of a foreign bank or insurance company described in Regulations
section 1.1441-1(b)(2)(iv)(A) that is using this form as evidence of its agreement with the withholding agent to be treated as a U.S. person
with respect to any payments associated with this withholding certificate.
c I certify that the entity identified in Part I:
• Is using this form to transmit withholding certificates and/or other documentation for the persons for whom the branch receives a
payment;
• Has provided or will provide a withholding statement, as required; and
• In the case of a withholdable payment, is applying the rules described in Regulations section 1.1471-4(d)(2)(iii)(C).
Part VII Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT)
20 I certify that the entity identified in Part I is a withholding foreign partnership or a withholding foreign trust that is compliant with the terms
of its WP or WT agreement.
Part VIII Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust
Check all that apply.
21a I certify that the entity identified in Part I:
• Is a nonwithholding foreign partnership, a nonwithholding foreign simple trust, or a nonwithholding foreign grantor trust and is providing
this form for payments that are not effectively connected, or are not treated as effectively connected, with the conduct of a trade or
business in the United States; and
• Is using this form to transmit withholding certificates and/or other documentation and has provided or will provide a withholding
statement, as required for purposes of chapters 3 and 4, that is subject to the certifications made on this form.
b I certify that the entity identified in Part I is a foreign partnership that is a partner in a lower-tier partnership and is providing this Form
W-8IMY for purposes of section 1446.

Form W-8IMY (Rev. 6-2017)

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Form W-8IMY (Rev. 6-2017)                                                                                                                              Page  4 
                                                     Chapter 4 Status Certifications
Part IX   Nonparticipating FFI with Exempt Beneficial Owners
22      I certify that the entity identified in Part I is using this form to transmit withholding certificates and/or other documentation and has provided 
        or will provide a withholding statement that indicates the portion of the payment allocated to one or more exempt beneficial owners.
Part X    Sponsored FFI 
23a     Name of sponsoring entity:  ▶

Check box 23b or 23c, whichever applies.
b       I certify that the entity identified in Part I:
        • Is an investment entity;
        • Is not a QI, WP (except to the extent permitted in the withholding foreign partnership agreement), or WT; and 
        • Has agreed with the entity identified above (that is not a nonparticipating FFI) to act as the sponsoring entity for this entity.
c       I certify that the entity identified in Part I:
        • Is a controlled foreign corporation as defined in section 957(a);
        • Is not a QI, WP, or WT; 
        • Is  wholly owned, directly or indirectly, by the U.S. financial institution identified above that agrees to act as the sponsoring entity for this 
        entity; and
        • Shares a common electronic account system with the sponsoring entity (identified above) that enables the sponsoring entity to identify all 
        account holders and payees of the entity and to access all account and customer information maintained by the entity including, but not 
        limited to, customer identification information, customer documentation, account balance, and all payments made to account holders or 
        payees. 
Part XI   Owner-Documented FFI
Note: This status only applies if the U.S. financial institution, participating FFI, reporting Model 1 FFI, or reporting Model 2 FFI to which this form is 
given has agreed that it will treat the FFI as an owner-documented FFI. The owner-documented FFI must make the certifications below.
24a      I certify that the FFI identified in Part I:
        • Does not act as an intermediary;
        • Does not accept deposits in the ordinary course of a banking or similar business;
        • Does not hold, as a substantial portion of its business, financial assets for the account of others;
        • Is not an insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with 
        respect to a financial account;
        • Is not affiliated with an entity (other than an FFI that is also treated as an owner-documented FFI) that accepts deposits in the ordinary 
        course of a banking or similar business, holds, as a substantial portion of its business, financial assets for the account of others, or is an 
        insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with respect to a 
        financial account; and
        • Does not maintain a financial account for any nonparticipating FFI.
Check box 24b or 24c, whichever applies.
b       I certify that the FFI identified in Part I:
        • Has provided, or will provide, an FFI owner reporting statement (including any applicable owner documentation) that contains:
          (i)   The name, address, TIN (if any), chapter 4 status, and type of documentation provided (if required) of every individual and specified 
                U.S. person that owns a direct or indirect equity interest in the owner-documented FFI (looking through all entities other than 
                specified U.S. persons);
          (ii)  The name, address, TIN (if any), chapter 4 status, and type of documentation provided (if required) of every individual and specified 
                U.S. person that owns a debt interest in the owner-documented FFI (including any indirect debt interest, which includes debt interests 
                in any entity that directly or indirectly owns the payee or any direct or indirect equity interest in a debt holder of the payee) that 
                constitutes a financial account in excess of $50,000 (disregarding all such debt interests owned by participating FFIs, registered 
                deemed-compliant FFIs, certified deemed-compliant FFIs, excepted NFFEs, exempt beneficial owners, or U.S. persons other than 
                specified U.S. persons); and
          (iii) Any additional information the withholding agent requests in order to fulfill its obligations with respect to the entity.
c       I certify that the FFI identified in Part I:
        • Has provided, or will provide, an auditor’s letter, signed no more than 4 years prior to the date of payment, from an independent 
        accounting firm or legal representative with a location in the United States stating that the firm or representative has reviewed the FFI’s 
        documentation with respect to all of its owners and debt holders identified in Regulations section 1.1471-3(d)(6)(iv)(A)(2) and that the FFI 
        meets all the requirements to be an owner-documented FFI. The FFI identified in Part I has also provided, or will provide, an FFI owner 
        reporting statement and  Form W-9, with applicable waivers, as described in Regulations section 1.1471-3(d)(6)(iv).

                                                                                                                    Form  W-8IMY  (Rev. 6-2017)

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Form W-8IMY (Rev. 6-2017)                                                                                                                           Page  5 
Part XII  Certified Deemed-Compliant Nonregistering Local Bank
25        I certify that the FFI identified in Part I:
          • Operates and is licensed solely as a bank or credit union (or similar cooperative credit organization operated without profit) in its country 
          of incorporation or organization;
          • Engages primarily in the business of receiving deposits from and making loans to, with respect to a bank, retail customers unrelated to 
          such bank and, with respect to a credit union or similar cooperative credit organization, members, provided that no member has a greater 
          than 5% interest in such credit union or cooperative credit organization;
          • Does not solicit account holders outside its country of organization;
          • Has no fixed place of business outside such country (for this purpose, a fixed place of business does not include a location that is not 
          advertised to the public and from which the FFI performs solely administrative support functions);
          • Has no more than $175 million in assets on its balance sheet and, if it is a member of an expanded affiliated group, the group has no 
          more than $500 million in total assets on its consolidated or combined balance sheets; and
          • Does not have any member of its expanded affiliated group that is an FFI, other than an FFI that is incorporated or organized in the same 
          country as the FFI identified in Part I and that meets the requirements set forth in this Part XII.
Part XIII Certified Deemed-Compliant FFI With Only Low-Value Accounts
26        I certify that the FFI identified in Part I:
          • Is not engaged primarily in the business of investing, reinvesting, or trading in securities, partnership interests, commodities, notional 
          principal contracts, insurance or annuity contracts, or any interest (including a futures or forward contract or option) in such security, 
          partnership interest, commodity, notional principal contract, insurance contract, or annuity contract;
          • No financial account maintained by the FFI or any member of its expanded affiliated group, if any, has a balance or value in excess of 
          $50,000 (as determined after applying applicable account aggregation rules); and
          • Neither the FFI nor the FFI’s entire expanded affiliated group, if any, has more than $50 million in assets on its consolidated or combined 
          balance sheet as of the end of its most recent accounting year.
Part XIV  Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle
27a       Name of sponsoring entity:  ▶
b         I certify that the FFI identified in Part I:
          • Is an FFI solely because it is an investment entity described in Regulations section 1.1471-5(e)(4);
          • Is not a QI, WP, or WT;
          • Will have all of its due diligence, withholding, and reporting responsibilities (determined as if the FFI were a participating FFI) fulfilled by 
          the sponsoring entity identified on line 27a; and
          • 20 or fewer individuals own all of the debt and equity interests in the entity (disregarding debt interests owned by U.S. financial 
          institutions, participating FFIs, registered deemed-compliant FFIs, and certified deemed-compliant FFIs and equity interests owned by an 
          entity that owns 100% of the equity interests in the FFI identified in Part I and is itself a sponsored FFI).
Part XV   Certified Deemed-Compliant Limited Life Debt Investment Entity
28        I certify that the FFI identified in Part I:
          • Was in existence as of January 17, 2013; 
          • Issued all classes of its debt or equity interests to investors on or before January 17, 2013, pursuant to a trust indenture or similar 
          agreement; and 
          • Is certified deemed-compliant because it satisfies the requirements to be treated as a limited life debt investment entity (such as the 
          restrictions with respect to its assets and other requirements under Regulations section 1.1471-5(f)(2)(iv)). 
Part XVI  Certain Investment Entities That Do Not Maintain Financial Accounts
29        I certify that the entity identified in Part I:
          • Is a financial institution solely because it is an investment entity described in Regulations section 1.1471-5(e)(4)(i)(A); and 
          • Does not maintain financial accounts.
Part XVII Restricted Distributor
30a       (All restricted distributors check here.) I certify that the entity identified in Part I:
          • Operates as a distributor with respect to debt or equity interests of the restricted fund with respect to which this form is furnished;
          • Provides investment services to at least 30 customers unrelated to each other and less than half of its customers are related to each 
          other; 
          • Is required to perform AML due diligence procedures under the anti-money laundering laws of its country of organization (which is a 
          FATF-compliant jurisdiction); 
          • Operates solely in its country of incorporation or organization, has no fixed place of business outside of that country, and has the same 
          country of incorporation or organization as all members of its affiliated group, if any;
          • Does not solicit customers outside its country of incorporation or organization;
          • Has no more than $175 million in total assets under management and no more than $7 million in gross revenue on its income statement 
          for the most recent accounting year; 
          • Is not a member of an expanded affiliated group that has more than $500 million in total assets under management or more than $20 
          million in gross revenue for its most recent accounting year on a combined or consolidated income statement; and
          • Does not distribute any debt or securities of the restricted fund to specified U.S. persons, passive NFFEs with one or more substantial 
          U.S. owners, or nonparticipating FFIs.
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Form W-8IMY (Rev. 6-2017)                                                                                                                          Page  6 
Part XVII  Restricted Distributor (continued)
Check box 30b or 30c, whichever applies.
I further certify that with respect to all sales of debt or equity interests in the restricted fund with respect to which this form is furnished that are made 
after December 31, 2011, the entity identified in Part I:
b        Has been bound by a distribution agreement that contained a general prohibition on the sale of debt or securities to U.S. entities and U.S. 
         resident individuals and is currently bound by a distribution agreement that contains a prohibition of the sale of debt or securities to any 
         specified U.S. person, passive NFFE with one or more substantial U.S. owners, or nonparticipating FFI.
c        Is currently bound by a distribution agreement that contains a prohibition on the sale of debt or securities to any specified U.S. person, 
         passive NFFE with one or more substantial U.S. owners, or nonparticipating FFI and, for all sales made prior to the time that such a 
         restriction was included in its distribution agreement, has reviewed all accounts related to such sales in accordance with the procedures 
         identified in Regulations section 1.1471-4(c) applicable to preexisting accounts and has redeemed or retired any securities which were sold 
         to specified U.S. persons, passive NFFEs with one or more substantial U.S. owners, or nonparticipating FFIs, or will transfer the securities 
         to a distributor that is a participating FFI, reporting Model 1 FFI, or reporting Model 2 FFI.  

Part XVIII Foreign Central Bank of Issue
31       I certify that the entity identified in Part I is treated as the beneficial owner of the payment solely for purposes of chapter 4 under  
         Regulations section 1.1471-6(d)(4). 
Part XIX   Nonreporting IGA FFI
32       I certify that the entity identified in Part I:
         • Meets the requirements to be considered a nonreporting financial institution pursuant to an applicable IGA between the United States and
                                                                                                                                . The
         applicable IGA is a Model 1 IGA or a            Model 2 IGA; and is treated as a
         under the provisions of the applicable IGA or Treasury regulations (if applicable, see instructions); and
         • If you are a trustee documented trust or sponsored entity, provide the name of the trustee or sponsor
                                                                  The trustee is:              U.S.                      Foreign

Part XX    Exempt Retirement Plans
Check box 33a, b, c, d, e, or f, whichever applies.
33a      I certify that the entity identified in Part I:
         • Is established in a country with which the United States has an income tax treaty in force;
         • Is operated principally to administer or provide pension or retirement benefits; and
         • Is entitled to treaty benefits on income that the fund derives from U.S. sources (or would be entitled to benefits if it derived any such 
         income) as a resident of the other country which satisfies any applicable limitation on benefits requirement.  
b        I certify that the entity identified in Part I:
         • Is organized for the provision of retirement, disability, or death benefits (or any combination thereof) to beneficiaries that are former 
         employees of one or more employers in consideration for services rendered;
         • No single beneficiary has a right to more than 5% of the FFI’s assets;
         • Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the 
         country in which the fund is established or operated; and
           (i)   Is generally exempt from tax on investment income under the laws of the country in which it is established or operates due to its 
                 status as a retirement or pension plan;
           (ii)  Receives at least 50% of its total contributions from sponsoring employers (disregarding transfers of assets from other plans 
                 described in this part, retirement and pension accounts described in an applicable Model 1 or Model 2 IGA, other retirement funds 
                 described in an applicable Model 1 or Model 2 IGA, or accounts described in Regulations section 1.1471-5(b)(2)(i)(A));
           (iii) Either does not permit or penalizes distributions or withdrawals made before the occurrence of specified events related to 
                 retirement, disability, or death (except rollover distributions to accounts described in Regulations section 1.1471-5(b)(2)(i)(A) 
                 (referring to retirement and pension accounts), to retirement and pension accounts described in an applicable Model 1 or Model 2 
                 IGA, or to other retirement funds described in this part or in an applicable Model 1 or Model 2 IGA); or
           (iv)  Limits contributions by employees to the fund by reference to earned income of the employee or may not exceed $50,000 annually.
c        I certify that the entity identified in Part I:
         • Is organized for the provision of retirement, disability, or death benefits (or any combination thereof) to beneficiaries that are former 
         employees of one or more employers in consideration for services rendered;
         • Has fewer than 50 participants;
         • Is sponsored by one or more employers, each of which is not an investment entity or passive NFFE;
         • Employee and employer contributions to the fund (disregarding transfers of assets from other plans described in this part, retirement and 
         pension accounts described in an applicable Model 1 or Model 2 IGA, or accounts described in Regulations section 1.1471-5(b)(2)(i)(A)) are 
         limited by reference to earned income and compensation of the employee, respectively;
         • Participants that are not residents of the country in which the fund is established or operated are not entitled to more than 20% of the 
         fund’s assets; and
         • Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in the 
         country in which the fund is established or operates.
d        I certify that the entity identified in Part I is formed pursuant to a pension plan that would meet the requirements of section 401(a), other 
         than the requirement that the plan be funded by a trust created or organized in the United States.
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Form W-8IMY (Rev. 6-2017)                                                                                                                      Page  7 
Part XX    Exempt Retirement Plans (continued)
e        I certify that the entity identified in Part I is established exclusively to earn income for the benefit of one or more retirement funds described 
         in this part or in an applicable Model 1 or Model 2 IGA, accounts described in Regulations section 1.1471-5(b)(2)(i)(A) (referring to 
         retirement and pension accounts), or retirement and pension accounts described in an applicable Model 1 or Model 2 IGA.
f        I certify that the entity identified in Part I:
         • Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a U.S. 
         possession (each as defined in Regulations section 1.1471-6) or an exempt beneficial owner described in an applicable Model 1 or Model 
         2 IGA to provide retirement, disability, or death benefits to beneficiaries or participants that are current or former employees of the sponsor 
         (or persons designated by such employees); or
         • Is established and sponsored by a foreign government, international organization, central bank of issue, or government of a U.S. 
         possession (each as defined in Regulations section 1.1471-6) or an exempt beneficial owner described in an applicable Model 1 or Model 
         2 IGA to provide retirement, disability, or death benefits to beneficiaries or participants that are not current or former employees of such 
         sponsor, but are in consideration of personal services performed for the sponsor.
Part XXI   Excepted Nonfinancial Group Entity
34       I certify that the entity identified in Part I:
         • Is a holding company, treasury center, or captive finance company and substantially all of the entity’s activities are functions described in 
         Regulations section 1.1471-5(e)(5)(i)(C) through (E);
         • Is a member of a nonfinancial group described in Regulations section 1.1471-5(e)(5)(i)(B);
         • Is not a depository or custodial institution (other than for members of the entity’s expanded affiliated group); and
         • Does not function (or hold itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or 
         any investment vehicle with an investment strategy to acquire or fund companies and then hold interests in those companies as capital 
         assets for investment purposes.
Part XXII  Excepted Nonfinancial Start-Up Company
35       I certify that the entity identified in Part I:
         • Was formed on (or in the case of a new line of business, the date of board resolution approving the new line of business)
                                                        (date must be less than 24 months prior to date of payment);
         • Is not yet operating a business and has no prior operating history or is investing capital in assets with the intent to operate a new line of 
         business other than that of a financial institution or passive NFFE; and
         • Does not function (or hold itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or 
         any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for 
         investment purposes. 
Part XXIII Excepted Nonfinancial Entity in Liquidation or Bankruptcy
36       I certify that the entity identified in Part I:
         • Filed a plan of liquidation, filed a plan for reorganization, or filed for bankruptcy on the following date:                                  ;
         • Has not been engaged during the past 5 years in business as a financial institution or acted as a passive NFFE;
         • Is either liquidating or emerging from a reorganization or bankruptcy with the intent to continue or recommence operations as a 
         nonfinancial entity; and
         • Has provided, or will provide, documentary evidence such as a bankruptcy filing or other public documentation that supports its claim if 
         it remains in bankruptcy or liquidation for more than 3 years.
Part XXIV  Publicly Traded NFFE or NFFE Affiliate of a Publicly Traded Corporation
Check box 37a or 37b, whichever applies.
37a      I certify that:
         • The entity identified in Part I is a foreign corporation that is not a financial institution; and 
         • The stock of such corporation is regularly traded on one or more established securities markets, including                                    .
b        I certify that:
         • The entity identified in Part I is a foreign corporation that is not a financial institution; 
        • The entity identified in Part I is a member of the same expanded affiliated group as an entity the stock of which is regularly traded on an 
        established securities market;
         • The name of the entity, the stock of which is regularly traded on an established securities market, is                              ; and
         • The name of the securities market on which the stock is regularly traded is  ▶                                                                .
Part XXV   Excepted Territory NFFE
38       I certify that:
         • The entity identified in Part I is an entity that is organized in a possession of the United States;
         • All of the owners of the entity identified in Part I are bona fide residents of the possession in which the NFFE is organized or incorporated; 
         and
         • The entity identified in Part I:
            (i)   Does not accept deposits in the ordinary course of a banking or similar business; 
            (ii)  Does not hold, as a substantial portion of its business, financial assets for the account of others; and 
            (iii) Is not an insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with 
                  respect to a financial account.
                                                                                                                           Form  W-8IMY  (Rev. 6-2017)

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Form W-8IMY (Rev. 6-2017)                                                                                                                    Page 8 
Part XXVI    Active NFFE
39 I certify that:
   • The entity identified in Part I is a foreign entity that is not a financial institution; 
   • Less than 50% of such entity’s gross income for the preceding calendar year is passive income; and
   • Less than 50% of the assets held by such entity are assets that produce or are held for the production of passive income (calculated as a 
   weighted average of the percentage of passive assets measured quarterly). See the instructions for the definition of passive income. 
Part XXVII   Passive NFFE
40 I certify that the entity identified in Part I: 
   • Is a foreign entity that is not a financial institution (this category includes an entity organized in a possession of the United States that 
   engages (or holds itself out as being engaged) primarily in the business of investing, reinvesting, or trading in securities, partnership 
   interests, commodities, notional principal contracts, insurance or annuity contracts, or any interest in such security, partnership interest, 
   commodity, notional principal contract, insurance contract, or annuity contract); and
   • Is using this form to transmit withholding certificates and/or other documentation and has provided or will provide a withholding 
   statement, as required. 
Part XXVIII  Sponsored Direct Reporting NFFE 
41 Name of sponsoring entity: ▶

42 I certify that the entity identified in Part I is a direct reporting NFFE that is sponsored by the entity identified on line 41.

Part XXIX    Certification
Under penalties of perjury, I declare that I have examined the information on this form, and to the best of my knowledge and belief, it is true, correct, 
and complete.  Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income for which I 
am providing this form or any withholding agent that can disburse or make payments of the amounts for which I am providing this form. 

I agree that I will submit a new form within 30 days if any certification made on this form becomes incorrect.
            ▲
Sign Here 
                              Signature of authorized official                                 Print Name                          Date (MM-DD-YYYY) 

                                                                                                                        Form  W-8IMY  (Rev. 6-2017)

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