Resolutions - Jersey City

Page 3Form W-9 (Rev. 10-2007)Generally, individuals (including sole proprietors) are not exempt(rom backup withholding. Corporations are exempt from backupwithholding for certain payments, such as interest and dividends.Note. If you are exempt from backup withholding, you shouldstill complete this form to avoid possible erroneouS backupwithholding.The lollowing payees are exempt from backup withholding:1. An órganization exempt from tax under section 501(a), anyIRA, or' a custodial account under section 403(b)(7) il the accountsatisfies the requirements of section 401 (1)(2), .2. The United States or any 01 its agencies orinstrumentalities,3. A state, the Dis(rict of Columbia, a possession of the UnitedStates, or any 01 their poliical subdivisionS or instrumentalities,4, A foreign government or any of its political subdivisions,agencies, or Instriimentalities, or5. An International organization or any 01 its agencies orInstrumentalities.Other payees that may be exempt Irom backUP withholdinginclude:6. A corporation,7. A foreign central bank 01 issue,8. A dealer in securities or commodiles required to register Inthe United States, the Distnct of columbia, or a possession ofthe United States,9. A futures commission merchant registered with theCominodity Futures Trading Coniiiilssion,10. A real estate investment trust,11. An entity regIstered at all times during the tax year underthe Investment Company Act of 1940,12, A common trusUund operated by a bank under section584(a),13. A financial institution,14. A middleman known in the investment community as a'nomInee or custodian. or15. A trusl exempt from tax uncler sectión 664 or described insection 4947.The chart below shows types of payments that may beexempt from backup withholding. The chart applies to theexempt payees listed above. 1 through 15.Is for, . .THEN the payment Is exemptIF the payment for. . ,Interest and dividend payments.Broker transactions, Barter exchange transactions. and patronagø dividendsPayments over $600 requiredto be reported and directsales over $5,000'All exempt payees exceptlor 9Exempt payees 1 through 13.Also, a person registered underthe Investment Advisers Act of1940 who regularly acts as abrokerExempt payees 1 through 5Generally, e~empt payees1 through 7'See Form 1099.MISC, Miscellaneous Income. and Its Instrctions.'However, the following payments made to a corportion (including grossproceeds paId to an attorney under section 60.i5(l), even Illhe altomey Is a'corporation) and reporable on Form 1099-MISC are not exèmpl frombackup withholding: medical and health care payments. attorneys' fees. andpayments for servIces paid by a federal el\ecu!ive agency.Part i. Taxpayer IdentificationNumber (TIN)Enter your TIN in the appropriate box. If you are a residentalien and you do not have and are not eligible to get an SSN,your TIN is your IRS indIvidual taxpayer identification number(ITIN). Enter it in \tie social security number box. II you do notIiave an ITIN, see How to get a TIN beloW.II you are a sole proprIetor and you have an EIN, you mayenter either your SSN or EIN. However, the IRS prefers that youlise your SSN.Ii you are a single-member LLC that is disregarded as anentity separate Irom its owner (see Limited liabilty company(LLc)on page 2), enter the owner's sSN(or EIN, if the ownerhas one). Do not enter the disregarded entity's EIN. II the LLC Isclassified as a corporation or partnership, enter the entity's EIN.Note. See the chart onpage 4 for further clarification of nameand TIN combinations.How to get a TIN. Ii you do not have a TIN, apply lor oneImmediately. To apply for an SSN, get Form SS-5, Applicationtor a SocIal Security Card, Irom your local Social at www.ssa.gov. Security YouAdministration ollce or get this lorm onlinemay also get thIs form by callng 1_BOO-772-1213. Use FormW-7, Application lor IRS Individual Taxpayer IdentificationNumber. to apply for an ITIN. or Form SS.4, Application forEmployer Identification Number, to apply for an EIN. You canapply lor an EIN online by accessing the IRS websIte atwww.irs.gov/businesses and clickIng on Employer IdentificationNumber (EIN) under Starting a Business. You can get Forms W-7and SS-4 lrom the IRS by visiting www.lrs.gov or by calling1_800-TAX-FORM (1_800-829-3676).If you are asked to complete Form W.9 but do not have a TIN,write "Applied For" in the space for the TIN, sign and date theform, and give it to the requester. For interest and dividendpayments, and certain payments made with respect to readilytradable instruments, generally you wil have 60 days to get aTIN and give it to the requester before you are subject to backUpwithholding on payments. The GO.day rule does not apply toother types of payments. You wil be subject to backupwilhholding on all such payments until you provide your TIN tothe requester.Note. Entering "Applied For" means that you have alreadyapplied for a TIN or that you intend to apply for one SOOI1.Caution: A disregarded domestic entity that has a foreign ownermust use the appropriate Form W-B.Part II. CertificationTo establish to the withholding agent that youare å U,S, person,or resident allen, sign Form W-9. You may be requested to signby the withholding agent even II items 1, 4, and 5 below Indicateotlieiwise. 'For a joint account, only the person whose TIN is shown InPart I should sign (when required). Exempt payees, see Exempt,Payee on page 2.Signature rec¡ùiroments. complete the certification as indicatedIn 1 through 5 below.1. Interest, dividend, and barter exchange accountsopened before 19B4 and broker accounts considered activeduring 1983. You must give your correct TIN, but you do nothave to sign the certification.2. Interest, dividend, broker, and barter exchangeaccounts opened after 1983 and broker accounts consideredinactive during 1983. You must sIgn the certIfication or backupwithholding wil apply. if you are subject to backup withholdingand you are merely providing your correct TIN to the requester,you must cross out Item 21n the certifcation before signing theform. . .