Herzfeld加勒比盆地基金公司計劃TO

附件(a)(1)(vi)

納稅人識別信息認證指南
替代W-9表上的編號

確定應提供給付款方的適當識別號碼指南- 社會安全號碼有兩個連字符分隔的九位數字：即，000-00-0000。僱主識別號碼有一個連字符分隔的九位數字：即，00-0000000。下表將幫助確定要提供給付款方的號碼。

(1)列出首先並圈出您提供的人員姓名的名稱。如果聯合帳戶上只有一人有社會保障號碼，則必須提供該人的號碼。

(2)圈出未成年人的姓名並提供未成年人的社會安全號碼。

(3)圈出受監護人、未成年人或無行爲能力人的姓名，並提供該人的社會安全號碼。

(4)您必須顯示個人姓名，但也可以輸入您的業務名稱或經營名稱。您可以使用您的社會安全號碼或僱主識別號碼（如果有）。

(5)首先列出並圈出法定信託、遺產或養老信託的名稱。除非帳戶名稱中未指定法定實體，否則不要提供個人代表或受託人的納稅人識別號碼。

* 出讓人還必須提供W-9表格，託管人的受益人。

注: 如果有多個名字時未畫圈，數字將被視爲第一個列出的名字的數字。

Obtaining a Number

If you do not have a taxpayer identification number or if you do not know your number, obtain Form SS-5, Application for Social Security Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service (the “IRS”) and apply for a number. Section references in these guidelines refer to sections under the Internal Revenue Code of 1986, as amended.

Payees specifically exempted from backup withholding include:

•An organization exempt from tax under Section 501(a), an individual retirement account (IRA), or a custodial account under Section 403(b)(7), if the account satisfies the requirements of Section 401(f)(2).

•The United States or a state thereof, the District of Columbia, a possession of the United States, or a political subdivision or wholly-owned agency or instrumentality of any one or more of the foregoing.

•An international organization or any agency or instrumentality thereof.

•A foreign government or any political subdivision, agency or instrumentality thereof.

Payees that may be exempt from backup withholding include:

•A corporation.

•A financial institution.

•A dealer in securities or commodities required to register in the United States, the District of Colombia, or a possession of the United States.

•A real estate investment trust.

•A common trust fund operated by a bank under Section 584(a).

•An entity registered at all times during the tax year under the Investment Company Act of 1940, as amended.

•A middleman known in the investment community as a nominee or custodian.

•A futures commission merchant registered with the Commodity Futures Trading Commission.

•A foreign central bank of issue.

•A trust exempt from tax under Section 664 or described in Section 4947.

Payments of dividends and patronage dividends not generally subject to backup withholding include the following:

•Payments to nonresident aliens subject to withholding under Section 1441.

•Payments to partnerships not engaged in a trade or business in the U.S. and which have at least one nonresident alien partner.

•Payments of patronage dividends where the amount received is not paid in money.

•Payments made by certain foreign organizations.

•Section 404(k) payments made by an ESOP.

Payments of interest not generally subject to backup withholding include the following:

•Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer’s trade or business and you have not provided your correct taxpayer identification number to the payer.

•Payments of tax-exempt interest (including exempt-interest dividends under Section 852).

•Payments described in Section 6049(b)(5) to nonresident aliens.

•Payments on tax-free covenant bonds under Section 1451.

•Payments made by certain foreign organizations.

•Mortgage or student loan interest paid to you.​

Exempt payees described above should file Substitute Form W-9 to avoid possible erroneous backup withholding.

FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE “EXEMPT” IN PART 3 OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER.

Certain payments other than interest, dividends, and patronage dividends, which are not subject to information reporting are also not subject to backup withholding. For details, see the regulations under Sections 6041,6041A, 6045, 6050A and 6050N.

Payees Exempt From FATCA Reporting

Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank.

FATCA Exemption Codes: The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. If you are only submitting this form for an account you hold in the United States, leave this field blank.

The following codes identify payees that are exempt from FATCA Reporting:

A:An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37)

B:The United States or any of its agencies or instrumentalities

C:A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities

D:A corporation the stock of which is regularly traded on one or more established securities markets, as described in Reg. section 1.1472-1(c)(1)(i)

E:A corporation that is a member of the same expanded affiliated group as a corporation described in Reg. section 1.1472-1(c)(1)(i)

F:A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state

G:A real estate investment trust

H:A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940

I:A common trust fund as defined in section 584(a)

J:A bank as defined in section 581

K:A broker

L:A trust exempt from tax under section 664 or described in section 4947(a)(1)

M:A tax exempt trust under a section 403(b) plan or section 457(g) plan

Privacy Act Notice. - Section 6109 requires most recipients of dividend, interest, or certain other income to give taxpayer identification numbers to payers who must report the payments to the IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of tax returns. The IRS may also provide this information to the Department of Justice for civil and criminal litigation and to cities, states and the District of Columbia to carry out their tax laws. The IRS may also disclose this information to other countries under a tax treaty, or to Federal and state agencies to enforce Federal nontax criminal laws and to combat terrorism. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold a portion of taxable interest, dividend, and certain other payments to a payee who does not furnish a taxpayer identification number to a payer. Certain penalties may also apply.

Penalties

(1) Penalty for Failure to Furnish Taxpayer Identification Number. - If you fail to furnish your taxpayer identification number to a payer, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

(2) Civil Penalty for False Information with Respect to Withholding. - If you make a false statement with no reasonable basis which results in no imposition of backup withholding, you are subject to a penalty of $500.

(3) Criminal Penalty for Falsifying Information. - Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

(4) Misuse of Taxpayer Identification Numbers .- If the requester discloses or uses taxpayer identification numbers in violation of federal law, the requester may be subject to civil and criminal penalties.

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.