2015 PAYROLL RATES AND LIMITS

Transcription

1 2015 PAYROLL RATES AND LIMITS Rate Gross Wage Base Maximum Dollar Amount Employee Withholding: FICA/SS 6.20% $ 118,500 $ 7, FICA/Medicare Portion 1.45% no limit no maximum Additional Medicare Tax (HI) 0.90% *** 200,000 no maximum SDI 0.90% $ 104,378 $ Employer Tax: FICA/SS 6.20% $ 118,500 $ 7, FICA/Medicare Portion 1.45% no limit no maximum FUTA 0.60% * $ 7,000 $ 42 SUI ** $ 7,000 ** ETT 0.10% $ 7,000 $ 7 FUTA Deposit: You are required to make a quarterly deposit if the accumulated tax liability exceeds $500. Minimum wage: California minimum wage is $9.00 per hour effective July 1, Standard Mileage Rate for 2015 business is 57.5 cents per mile. The Standard Mileage Rate for 2014 is 56 cents per mile. Self Employment Tax is currently 12.4 % for Social Security self-employment taxes on self-employment income up to a maximum of $118,500 through December 31, Medicare self-employment tax is currently 2.9% for all of 2015 with no maximum wage base. The Additional Medicare Tax also applies to self-employment income. 401(k): The 2015 limit for 401(k) pre-tax contributions and deferred compensation plans 403(b), 408(k)(6) and 457(b) is $18,000. Individuals who are age 50 or over at the end of the calendar year can make annual catch up contributions of $6,000. The contribution limit for SIMPLE plans is $12,500 with a catch up amount of $3,000. The annual compensation limit for plans 401(k), 403(b), 408(k)(3)(C)(7) and SIMPLE 408(p) is $265,000 for * The 0.6% rate assumes eligibility for the maximum credit for amounts paid into state unemployment funds. For 2015, many states have a reduction of the federal credit in place. For California employers in 2014, there was a 1.2 % credit reduction. This is expected to increase for Credit reduction rates by state will be included on Schedule A of Form 940 for 2015 once those forms are released. ** Determined on an individual basis. *** For tax years beginning after December 31, 2012, an individual is liable for Additional Medicare Tax (HI) if their wages, compensation, or self-employment income (together with that of their spouse if filing a joint return) exceed the threshold amount for the individual's filing status: Filing Status Threshold Amount Married filing jointly $ 250,000 Married filing separately $ 125,000 Single $ 200,000 Head of household (with qualifying person) $ 200,000 Qualifying widow(er) with dependent child $ 200,000 This means that the portion of wages received in excess the above amounts will be subject to a 2.35 % (1.45 % %) employee portion of the Medicare tax, and a total Medicare rate (employer and employee portions) of 3.8 %. Unlike the general 1.45 % Medicare tax on wages, the additional 0.9 % tax is on the combined wages of the employee and the employee's spouse, in the case of a joint return. 575 Price Street, Suite 312, Pismo Beach, CA Phone: (805) Fax: (805)

2 Employee or Independent Contractor? To determine if a worker is an employee or independent contractor complete the IRS 20 Factors and the Additional California Factors that follow this page and enter the results below. Please note that the Federal and State may not arrive at the same determination. For example, a subcontractor may be an independent contractor according to the IRS 20 factors but would not be considered an independent contractor if the answer to #7 on Additional California Factors is no. For assistance in answering these questions or determining the results please contact any of the professionals at Caliber Accounting & Tax, LLP. The IRS 20 Factors No answers on questions 1 through 14, 19, and 20 and yes answers on question 15 through 18 support independent contractor status. 1. Does the principal provide instructions to the worker about when, where, and how he or she is to perform the work? 2. Does the principal provide training to the worker? 3. Are the services provided by the worker integrated into the principal s business operations? 4. Must the services be rendered personally by the worker? 5. Does the principal hire, supervise, and pay assistants to the worker? 6. Is there a continuing relationship between the principal and the worker? 7. Does the principal set the work hours and schedule? 8. Does the worker devote substantially full time to the business of the principal? 9. Is the work performed on the principal s premises? 10. Is the worker required to perform the services in an order or sequence set by the principal? 11. Is the worker required to submit oral or written reports to the principal? 12. Is the worker paid by the hour, week, or month? 13. Does the principal pay the business or traveling expenses of the worker? 14. Does the principal furnish significant tools, materials, and equipment? 15. Does the worker have a significant investment in facilities? 16. Can the worker realize a profit or loss as a result of his or her services? 17. Does the worker provide services for more than one firm at a time? YES NO 575 Price Street, Suite 312, Pismo Beach, CA Phone: (805) Fax: (805)

3 Page Does the worker make his or her services available to the general public? 19. Does the principal have the right to discharge the worker at will? 20. Can the worker terminate his or her relationship with the principal any time her or she wishes without incurring liability to the principal? YES NO Additional California Factors Yes answers on questions 1 through 3 and no answers on questions 4 & 5 support independent contractor status. Questions 6 & 7 MUST have yes answers to be an independent contractor. 1. Is the worker engaged in a separately established occupation or business? 2. In this locality, is the work usually done under the direction of the principal without supervision? 3. Is skill required in performing the services and accomplishing the desired results? 4. Does the principal have employees who do the same type of work? 5. Did the worker previously perform the same or similar services for the principal as an employee? 6. Do the parties believe they are creating an independent contractor relationship? 7. Does the person have all required licenses (i.e., Contractor License) necessary to do the work? YES NO

4 ÿ ÿ95ÿ924ÿ88884ÿ ÿ G ÿH9487Fÿ(ÿ#ÿI!*&Iÿ,ÿ'#.+)"&!ÿ&*&"#ÿ&"JÿK,+L;&M$,+ ÿ 5424ÿ9ÿ92ÿ76584ÿ!"#$%ÿ&"'ÿ())*+&,"ÿ!+-.!# 195ÿ123ÿ /01ÿ +!.+M)!"ÿ,+ÿ+!O!+&IÿO,+ÿ&ÿO!!Nÿ,+ÿ"ÿ$!ÿ!)%I,J)!"ÿ!I*PIJÿ-!+O.&,"ÿQR,+)ÿ(;Sÿ&"'ÿ?;T!+OJUÿ%+,.!#ÿP&#!'ÿ,"ÿ ',.M)!"Q#Uÿ$!JÿKIÿ&..!%ÿO+,)ÿ&"ÿ!)%I,J!!ÿY$!ÿ+!OM#&Iÿ,ÿ$+!ÿ&"ÿ"'-'M&IÿP!.&M#!ÿ$!ÿ',.M)!"&,"ÿ%+!#!"!'ÿ $&ÿ"'-'m&iv#ÿ.!"#$%ÿ#&m#nÿ))*+&,"ÿ#&m#ÿ,+ÿ"&,"&iÿ,+*"ÿ?)%i,j!+#ÿ0ghhwxÿ#%!.ojÿk$.$ÿ Dÿÿ ÿ756ÿ95ÿ79482ÿ4E83ÿ95Fÿ!'ÿ"'-'M&Iÿ"ÿ$+"*Nÿ'#.$&+*!Nÿ Q!)%I,J!+#UNÿ,+ÿ8;\<<;CA>;C:8:ÿQY]]UNÿ,+ÿ-#ÿ^^^F_63487F9à754a964a937ÿ fe4ÿ13ÿ4eÿc6593ÿ9ÿxe83ÿ195g R,+)ÿ(;Sÿ#ÿ)&'!ÿM%ÿ,Oÿ$+!!ÿ#!.,"#ÿ?)%I,J!+#ÿ)&JÿP!ÿO"!'ÿOÿ$!ÿO,+)ÿ#ÿ",ÿ.,)%I!!ÿ?)%I,J!+#ÿ&+!ÿ+!#%,"#PI!ÿO,+ÿ?)%I,J!+#ÿ&+!ÿ+!#%,"#PI!ÿO,+ÿ.,)%I!"*ÿ&"'ÿ+!&""*ÿR,+)ÿ(;SÿR,+ÿ$!ÿ%M+%,#!ÿ,Oÿ.,)%I!"*ÿ$#ÿO,+)Nÿ$!ÿ!+)ÿ!)%I,J)!"ÿ&M$,+,Oÿ$!ÿ7,+$!+"ÿ5&+&"&ÿ(#I&"'#ÿQ75(UNÿ!)%I,J!+#ÿ)M#ÿ.,)%I!!ÿR,+)ÿ(;Sÿ,ÿ',.M)!"ÿ-!+O.&,"ÿ,Oÿ$!ÿ'!"Jÿ&"'ÿ h!)%i,j!+hÿ)!&"#ÿ&iÿ!)%i,j!+#nÿ".im'"*ÿ$,#!ÿ+!.+m!+#ÿ&"'ÿ+!o!+!+#ÿo,+ÿ&ÿo!!ÿk$,ÿ&+!ÿ&*+.mim+&iÿ&#,.&,"#nÿ #$,MI'ÿ$&-!ÿM#!'ÿR,+)ÿ(;Sÿ75(ÿP!K!!"ÿ7,-!)P!+ÿC\NÿC<<Sÿ&"'ÿ7,-!)P!+ÿC>NÿC<88ÿ!)%I,J!!ÿQP,$ÿ. ())*+&,"ÿ&"'ÿm#,)#ÿ?"o,+.!)!"ÿq(?u &*+.MIM+&Iÿ!)%I,J!+#Nÿ,+ÿO&+)ÿI&P,+ÿ.,"+&.,+#ÿ i25ÿ !"ÿ&"'ÿ",". &,"ÿ,oÿ!&.$ÿ"!kÿ!)%i,j!!ÿqp,$ÿ.!"uÿ$+!'ÿ&o!+ÿ7,-!)p!+ÿ9nÿ8s\9nÿ,ÿk,+lÿ"ÿ$!ÿ"!'ÿ&!#ÿ("ÿ$!ÿ,)),"k!&i$ÿ!"ÿ&"'ÿ",".!"uÿ$+!'ÿ&o!+ÿ7,-!)p!+ÿc>nÿc<88ÿ?)%i,j!+#ÿ &,"ÿ,oÿ!&.$ÿ"!kÿ 7!KIJÿ$+!'ÿ!)%I,J!!#ÿ)M#ÿ.,)%I!!ÿ&"'ÿ#*"ÿ!.,"ÿ8ÿ,OÿR,+)ÿ(;Sÿ29ÿ45ÿ4E2ÿ4Eÿ8534ÿÿ9ÿ924ÿ +!&""*ÿ.,)%i!!'ÿo,+)#ÿ],ÿ",ÿ)&iÿ.,)%i!!'ÿo,+)#ÿ,ÿÿ!.,"ÿ8ÿ#$,mi'ÿ"!-!+ÿp!ÿ.,)%i!!'ÿp!o,+!ÿ$!ÿ!)%i,j!!ÿ$&#ÿ&..!%!'ÿ&ÿk,pÿ,o!+ÿ 74892ÿjFÿ9ÿ ÿ2ÿG !"#$%ÿ&"'ÿ())*+&,"ÿ!+-.!#ÿQ(Uÿ,+ÿ [+,-'!ÿ$!ÿo,i,k"*ÿ"o,+)&,"ÿ,ÿ.,)%i!!ÿ!.,"ÿ8lÿ Hmÿ[+,-'!ÿJ,M+ÿOMIÿI!*&IÿI&#ÿ"&)!NÿO+#ÿ"&)!Nÿ&"'ÿ)''I!ÿ"&Iÿn,M+ÿI&#ÿ"&)!ÿ#ÿJ,M+ÿO&)IJÿ"&)!ÿ,+ÿ W4E5ÿ23ÿ63mÿ[+,-'!ÿ&Iÿ,$!+ÿ"&)!#ÿM#!'NÿOÿ&"JÿQ".IM'"*ÿ)&'!"ÿ"&)!Uÿ(OÿJ,Mÿ$&-!ÿ$&'ÿ",ÿ,$!+ÿI!*&Iÿ G53mÿ[+,-'!ÿ$!ÿ&''+!#ÿK$!+!ÿJ,Mÿ.M+!"IJÿI-!Nÿ".IM'"*ÿ+!!ÿ7M)P!+ÿ&"'ÿ7&)!Nÿo%&+)!"ÿ7M)P!+ÿQOÿ "&)!#NÿK+!ÿh7Bohÿ #M+"&)!ÿ(OÿJ,Mÿ$&-!ÿK,ÿI&#ÿ"&)!#ÿ,+ÿ&ÿ$J%$!"&!'ÿI&#ÿ"&)!Nÿ".IM'!ÿP,$ÿ"&)!#ÿ"ÿ$!ÿI&#ÿ"&)!ÿO!I'ÿn,M+ÿO+#ÿ )''I!ÿ"&)!NÿOÿ&"Jÿ "&)!ÿ#ÿj,m+ÿ*-!"ÿ"&)!ÿn,m+ÿ)''i!ÿ"&iÿ#ÿ$!ÿo+#ÿi!!+ÿ,oÿj,m+ÿ#!.,"'ÿ*-!"ÿ"&)!nÿ,+ÿ$!ÿo+#ÿi!!+ÿ,oÿj,m+ÿ K+!"ÿ&#ÿ<8BCAB8S:<ÿ "M)P!+ÿ]!%&+)!"ÿ,Oÿu,)!I&"'ÿ!.M+Jÿs]uUÿ)&Jÿ.,"&.ÿJ,MÿOÿ]uÿI!&+"#ÿ,Oÿ&ÿ%,!"&Iÿ)#)&.$ÿP!K!!"ÿ 28ÿG53ÿ2ÿXE92ÿH65ÿsW4892tmÿn,Mÿ)&Jÿ%+,-'!ÿJ,M+ÿ!;)&Iÿ&''+!#ÿ&"'ÿ!I!%$,"!ÿ $!ÿ"o,+)&,"ÿ%+,-'!'ÿ&"'ÿ$!ÿ"o,+)&,"ÿ"ÿ]uÿ,+ÿ,.&iÿ!.m+jÿo')"#+&,"ÿqouÿ+!.,+'#ÿn,mÿ)&jÿk+!ÿ #ÿ-,im"&+jÿu,k!-!+nÿoÿj,m+ÿ!)%i,j!+ÿ%&+.%&!#ÿ"ÿ?;t!+ojnÿj,mÿ)m#ÿ%+,-'!ÿj,m+ÿ,.&iÿ!.m+jÿ"m)p!+ /FFÿ978ÿ76584ÿH65mÿ[+,-'!ÿJ,M+ÿS;'*ÿ,.&Iÿ!.M+Jÿ"M)P!+ÿ[+,-'"*ÿJ,M+ÿ,.&Iÿ!.M+Jÿ"M)P!+ÿ h7bohÿoÿj,mÿ.$,,#!ÿ",ÿ,ÿ%+,-'!ÿ$#ÿ"o,+)&," R,+)ÿ(;Sÿ("#+M.,"#ÿ<AB<\B8Aÿ7 ÿwÿhwxÿbg1dÿ0wbcdxÿ1wdbÿ123ÿxwÿ10ÿwdÿ/01 bcdwedÿb/xÿdxg1hÿ0wbcdxÿ1wdbÿ123ÿ [&*!ÿ8ÿ,oÿs

5 0123ÿ567ÿ ÿÿ ÿÿ1ÿ7 ÿÿ!"ÿ#$%&'$'(ÿ%$)*+$'(,ÿ-ÿ./.ÿ02388ÿ2918ÿ9ÿ82ÿ02918ÿ/31ÿ9ÿ81ÿÿ4565ÿ78ÿ81ÿ/31ÿ2919ÿ 8ÿ3ÿ481ÿ69ÿ812ÿ..2ÿ21871ÿ81ÿ./.2ÿ21211ÿ02388ÿ2918ÿ9ÿ8ÿ33285ÿ83ÿ23ÿ 9./.ÿ02388ÿ29189ÿ8.19ÿ18118.ÿ291895ÿ5ÿ21ÿ3:ÿ39ÿ;1<=ÿ/2ÿ32ÿ212ÿ-.8ÿ>9218ÿ 93ÿ9ÿ3ÿ-63;2ÿ/31ÿ3ÿ9-9ÿ02<5ÿ Bÿ'ÿ*$'ÿ"(CD%*E$+ÿ(Dÿ D%F,ÿ5ÿ21ÿ2ÿ81ÿÿ78ÿ12ÿ818.ÿ1ÿ3ÿ481ÿ69ÿ12ÿÿ./.ÿ02388ÿ2918=ÿ ;ÿ2ÿ31271ÿ1ÿ/12:ÿ8ÿ3ÿ481ÿ69=ÿ3:ÿ39ÿ;1<5 ÿ>121ÿ3ÿ1ÿ3ÿ212ÿ ÿ312718ÿ<029=ÿÿ825ÿ-.89ÿ/319ÿ ÿ312718ÿ119ÿ 81ÿ<02=ÿ93ÿ9ÿ29=ÿ92.9=ÿ81ÿ28ÿ789ÿ1ÿ3ÿ0121ÿ69ÿ1ÿG2189=ÿ3ÿ>0;.ÿ1ÿ3ÿ G293.ÿ59.819=ÿ12ÿ.=ÿ32ÿ/2ÿ9-9ÿ18ÿ39ÿ.85ÿ 93ÿ9ÿ212ÿ-63;2ÿ/31ÿ3ÿ9-9ÿ02<5ÿ5ÿ21ÿ3Iÿ81ÿ2I1ÿ8ÿ-63;246A56ÿ3;2=ÿ2121ÿ 212ÿ-13918ÿ3;25ÿJ1ÿ8ÿ81ÿ212ÿ-13918ÿ3;2ÿ18ÿ0123ÿ567K=ÿ9-2I.6L022ÿ>121=9ÿ12ÿ9ÿ NOPÿ5ÿ21ÿ1;81ÿ212ÿ13918ÿ83;2ÿ213ÿAMÿ8ÿ18818ÿ/3ÿ212ÿ2I.ÿ8ÿ3ÿ481ÿ69=ÿ38ÿ.91ÿ2121ÿ812318ÿ;1ÿ3ÿ128ÿ09012ÿ21ÿ91ÿ1ÿ82ÿ3ÿ481ÿ69ÿ?83;2ÿ81ÿ182ÿ1ÿ NQPÿ5ÿ21ÿ1;81ÿ212ÿ13918ÿ83;2ÿ213ÿ46A56ÿRSTUSVÿTUXÿYVSTXZÿ[T\TX]=ÿ12ÿ21ÿ821ÿ3ÿ481ÿ69ÿ /31ÿÿ128ÿ09012=ÿ21ÿ39ÿ/2ÿ9-9ÿ8ÿ3ÿ0128ÿ9012ÿ3;2ÿ81ÿA182ÿ1ÿ598ÿ ÿ212ÿ83ÿ8ÿ3ÿ9682ÿ1ÿ^30.129ÿ;.1:ÿ81ÿ2121ÿ3ÿ1ÿ21ÿ130.1ÿ81ÿ981ÿ618ÿ5ÿM2ÿ988ÿ 81ÿ18ÿ39ÿ123=ÿ21ÿ9ÿ3ÿ3ÿ78930ÿ12ÿ33218ÿ99ÿ21ÿ9.1ÿ9ÿ12ÿ81ÿ3ÿ21ÿ2ÿ/2ÿ 3ÿ21ÿ32ÿ;ÿ ÿ8112ÿ81ÿ12ÿ3:8ÿ.9ÿ9389ÿ12ÿ98ÿ.9ÿ113818ÿ/38ÿ130.8ÿ39ÿ 1235ÿ81ÿ.2ÿ130.ÿ39ÿ123=ÿ21ÿ39ÿ0298ÿ1ÿ212ÿ30.122ÿ113818ÿ3ÿ9;.939ÿ212ÿ182ÿ81ÿ ÿ ÿA3119ÿ/33ÿ11389ÿ1ÿ0298ÿ213ÿ3ÿ_99ÿ1ÿ-0;.ÿL1389=ÿ181ÿ18ÿ3ÿ.9ÿ0ÿ1ÿ39ÿ1235ÿJ1ÿ39ÿ0298ÿ39ÿ113818ÿ81ÿ.2ÿ38ÿ3ÿ321ÿ12ÿ2ÿ;888ÿ =ÿ.313ÿ21ÿ32ÿ0298ÿ3ÿ2`21ÿ113818ÿ;12ÿ39ÿ15 83ÿ2022ÿ8112ÿ ÿA218ÿ39ÿ;ÿ130.1ÿÿ3ÿ30.12ÿ2`29ÿ998ÿ1ÿ130.ÿ618ÿÿ?55=ÿ3ÿ30.12ÿ819ÿ3ÿ892189ÿ12ÿ ÿ289.1=ÿ91318ÿ132ÿ38ÿ3ÿ30.12ÿ.9ÿ1ÿ3ÿ a*'d%)ÿ'+ÿb$%(*'ÿc&#dd$$)ÿ *(Cÿe*)H**(*$)ÿNf#$g*ÿhg$&$'(P 3ÿ1.89ÿ8ÿ3ÿi\VZjkklÿmknÿopqrksXn]tÿuV]TnvwTSkV]ÿmknÿxkpqrXTSVyÿzknpÿu{ ÿ}~{ ÿ18ÿ ")g*)ƒd ˆb$'(%ÿ;12ÿ130.8ÿ618ÿ5ÿ839ÿ81I1.9ÿ3Iÿ90.ÿ021129ÿ12ÿ9;.938ÿ182ÿÿ32ÿ881ÿ 0298ÿ8ÿ182ÿ1138ÿ12ÿ0123ÿ5675ÿ83ÿ90.ÿ021129ÿ8.1ÿNOPÿ3ÿ028ÿ12ÿ..ÿ218ÿ.8ÿ1ÿ 618ÿÿ81ÿ/28ÿ93812ÿ812ÿÿ9ÿ12ÿ990.ÿ0.38=9ÿ/33I2ÿ00.9=ÿ8ÿ3ÿ30.12ÿ982ÿ;.1: ÿ 81ÿNQPÿ3ÿ30.122ÿ/28ÿ93812ÿ812ÿÿ9ÿ12ÿ990.ÿ0.389ÿ812ÿ_9ÿMÿ8ÿ618ÿ5 h%$#%$%ÿ'+ D%ÿŠ%')(D%ÿb$%(*!*g(*D' 5ÿ21ÿ3:ÿ39ÿ;1< Oÿÿg*(*E$'ÿD!ÿ(C$ÿŒ'*($+ÿf(($) Qÿÿ'D'g*(*E$'ÿ'(*D'ÿD!ÿ(C$ÿŒ'*($+ÿf(($),ÿ1878ÿ818.9ÿ1ÿ3ÿ481ÿ69ÿ2ÿ029189ÿ;128ÿ8ÿ-328ÿ 631=ÿ28ÿ1232ÿ789ÿ1ÿ3ÿ1232ÿ829ÿ8212ÿ1ÿ3ÿÿ59.819=ÿ81ÿ28ÿ3.128ÿ1ÿ81878ÿ 818.9ÿ;128ÿ; ÿ30.129ÿ39ÿ9ÿ8ÿ618ÿ=ÿ812ÿ08.2ÿ1ÿ02 2=ÿ1ÿ32ÿ78930ÿ12ÿ33218ÿ99ÿ;2ÿ3:8ÿ 18ÿ1ÿ3ÿ1.1/8ÿ12ÿ;1<9ÿ021I11ÿ18ÿ3ÿ123 ÿ

6 PQRISHBÿÿTUVWHXQYÿHYÿNZI[HYS\QCÿFQVYQ]QBI?IS^QÿFQ^SQ_ÿ?BCÿ`QYSaSR?ISHB 83#1'29ÿ881ÿ9#'ÿ 12918ÿ G12ÿ13#8ÿ618ÿ7&ÿ3#1'29ÿ39ÿ892ÿÿ618ÿÿ9ÿ13#ÿ#21#2'ÿ8ÿ18ÿ3+ÿ83#1'29ÿ3'ÿ 81ÿ9Kÿ8ÿ85ÿ1ÿ13#ÿ618ÿÿ$12ÿÿ12ÿ9ÿ9ÿ#ÿÿ31$ÿ12+ÿ 3#1'2ÿ3'ÿ13#ÿ0123ÿ567ÿ$12ÿÿ29ÿ'ÿ1ÿ3#1'38ÿÿÿ3#1'2ÿ9ÿ12ÿÿ85ÿÿ31$ÿ8ÿ ÿ85ÿ9ÿ#+ 8ÿ85ÿ12ÿ9ÿ8ÿÿ$989ÿ'9&ÿ618ÿ7ÿ39ÿ$ÿ13#ÿ81ÿ2ÿ8ÿÿ29ÿ'ÿ1ÿ3#1'38+ÿ"8ÿ 3#1'38ÿ18ÿJ18'&ÿÿ3#1'2ÿ39ÿ13#ÿ618ÿ7ÿ$'ÿ229'ÿ1ÿÿ 83#1'29ÿ12ÿ2ÿ129ÿ2#2985ÿ39ÿ13#ÿ618ÿ7ÿ$'ÿ(388ÿ58ÿ1ÿ8'ÿ8ÿ3#1'38ÿ ÿ9ÿ#ÿ1ÿ0123ÿ567&ÿ1ÿ9$9ÿ8'ÿ8ÿ3#1'38ÿ12918+ÿ83#1'9ÿ39ÿ#298ÿ18ÿ918ÿ213ÿ 8ÿÿ$989ÿ'9ÿ1ÿÿ3#1'19ÿ29ÿ'ÿ1ÿ3#1'38+ÿ012ÿ(3#&ÿÿ8ÿ3#1'ÿ$89ÿ!9ÿ"ÿEFÿÿ13$818ÿ1ÿ18ÿ918ÿ213ÿ!9ÿGÿ8ÿ18ÿ918ÿ213ÿ!9ÿ0+ÿ!9ÿ"ÿ1889ÿ1389ÿÿ ÿ138)9*ÿ3#1'9ÿ3'ÿ#298ÿ213ÿÿ!99ÿ1ÿ"#$ÿ%1389&ÿ18ÿ18ÿ K+ÿL1 52&ÿÿ8ÿ3#1'2ÿ29ÿ ÿ12ÿÿ138ÿÿ91 83#1'29ÿ12ÿ2ÿ129ÿ2#2985ÿ39> Dÿ'9'ÿ(38ÿÿ128ÿ138ÿÿ3#1'ÿ#2989ÿ1ÿ238ÿÿÿ2918$'ÿ##29ÿ1ÿ$ÿ88ÿ 58ÿÿÿ$1!9ÿ"ÿ138+ÿ!9ÿGÿ1889ÿ1389ÿÿ91 91 ÿ$1ÿ8'ÿ8ÿ3#1'38ÿ12918+ÿ613ÿ!9ÿ"ÿ1389ÿ2ÿ13$818ÿ1389+ÿ2ÿ3#1'ÿ ÿ3#1'ÿ82ÿ8ÿ618ÿ+ÿ29ÿ 3#1'38ÿ12918ÿ18'+ÿ5ÿ8ÿ3#1'ÿ#2989ÿÿ!9ÿ"ÿ138&ÿÿ12ÿ9ÿ91ÿBHIÿ#298ÿÿ!9ÿGÿ8ÿ!9ÿ 0123ÿ567=ÿ1888ÿ8ÿ812938ÿ1ÿÿ819ÿ ÿ99ÿ39ÿ$ÿ#298ÿ12ÿ1ÿ$ÿ1892ÿÿ 39ÿ#298ÿ13$818ÿ1389ÿ12ÿ1ÿ$ÿ1892ÿÿ!9ÿ"ÿ138+ÿ012ÿ(3#&ÿÿ128ÿ#9#12ÿ8ÿÿ ÿ8'ÿ18'&ÿ8ÿ!9ÿ0ÿ1889ÿ1389ÿÿ91 ÿ 9+ (#218ÿÿ)ÿ8'*ÿ213ÿÿ128ÿ138)9*ÿÿ3#1'ÿ#2989+ÿ,1ÿ3'ÿ 8ÿ1ÿ2ÿ1ÿÿ#2918ÿ#2988ÿ+ÿ2ÿ#2918ÿ 8ÿ18ÿÿ!99ÿ1ÿ"#$ÿ%1389&ÿ98ÿ12'&ÿ138ÿ83$2ÿ8ÿ 1ÿ(389ÿÿ1389ÿ39ÿ$ÿÿ93ÿ#2918ÿ 2ÿ-"-ÿ8ÿ8'ÿ89ÿ 1ÿ989ÿ 4ÿ215ÿÿ83ÿ8ÿÿ1ÿÿ#2918ÿ13#8ÿ618ÿ7ÿ8ÿÿ682ÿ1ÿ83#1'2ÿ12ÿ"129ÿ 5ÿÿ3#1'ÿ9ÿÿ98ÿ12ÿ(8ÿ5912ÿ 618ÿ7+ÿ2ÿ(382ÿ1ÿÿ1389ÿ8ÿÿ3#1'ÿ39ÿ$1ÿ$ÿ#'9'ÿ#298ÿ28ÿÿ(3818ÿ ÿÿ618ÿ7ÿ82118&ÿ3#1'29ÿ39ÿ82ÿÿ9ÿ83&ÿ29ÿ83ÿ8ÿ3ÿ8&ÿÿ8'&ÿÿ 91ÿ91ÿ82ÿ8ÿ618ÿ7> 1ÿÿ3#1'19ÿ1389+ÿ ÿ#ÿ1ÿ8'ÿÿ#9ÿ1ÿÿ123ÿ91ÿ'ÿÿ9#2+ÿ ;ÿ12ÿÿ3#1'219ÿ$989ÿ83ÿ8ÿ29+ ÿ3#1'ÿ 3#1'38+ÿ #2985ÿ+?BCÿÿ#2123ÿ8ÿÿ213ÿ0123ÿ567ÿ12ÿ% ÿ#ÿ8ÿÿ31$ÿ#11+ÿ229ÿ8ÿ2229ÿ12ÿÿÿ1ÿ81ÿ82ÿÿ3#1'19ÿ29ÿ'ÿ1ÿ 1ÿ#298ÿÿ128ÿ#9#12ÿ ÿÿ0123ÿ567=&ÿÿ3#1'2ÿ 89#18ÿ$'ÿ%L6ÿ12ÿ12ÿ2ÿ152838ÿ8'+ÿ83#1'29ÿ39ÿ #111#'ÿ8ÿ3#1'19ÿ138)9*+ÿJK8ÿ#111#9ÿ1ÿ8ÿ3#1'19ÿ138)9*ÿ881ÿKÿÿ#ÿ1ÿ 13#8ÿ0123ÿ567+ÿ83#1'29ÿ2ÿ9ÿ29#189$ÿ12ÿ13#8ÿ8ÿ288ÿ0123ÿ567+ÿ 3ÿ12ÿNOOÿ8 83#1'29ÿ3'&ÿ$ÿ2ÿ81ÿ2M2ÿ1&ÿ#111#'ÿÿ138)9*ÿ#298+ÿ5ÿ#111#9ÿ2ÿ3&ÿ'ÿ91ÿ$ÿ <ÿ28ÿÿ3#1'19ÿ ÿ29ÿ12ÿ ÿ111#9ÿ39ÿ$ÿ28ÿ8ÿ#298ÿ '9ÿ13#ÿ618ÿ7ÿ58ÿÿ'ÿ ÿ0123ÿ567ÿ8ÿ9ÿ1ÿ8ÿ 0123ÿ567ÿ ÿÿ ÿÿ1ÿ7

7 fe}z\hewÿ~^[yefgz ue[e\zgz {82$'0ÿ18$'ÿ8*!20ÿ128$ÿ13818ÿ9ÿ!"$%ÿoÿ18$'ÿ*!18ÿ9ÿÿ8ÿ3!$1'ÿ3'ÿ!298ÿÿ 282$ÿp%99%1(567282$sÿ12ÿ*3!$9%ÿ!"$ÿÿÿ*!218ÿÿ918ÿ18ÿÿÿ1ÿÿ138ÿ9ÿ"8ÿ*80ÿ9ÿ9ÿ12ÿ8($9ÿÿ 2ÿ1!'ÿ1ÿÿ"2ÿ2%ÿ/18$'0ÿ8ÿ913ÿ89890ÿÿ138ÿÿ!!29ÿ1ÿ"ÿ*!2ÿ3'ÿ"ÿ ÿ2ÿÿ12ÿ +ÿ&12ÿÿ138ÿ$ÿ8ÿ,18ÿ-ÿ82ÿÿ9189ÿ$ÿ.9ÿ/0ÿ.9ÿ10ÿ12ÿ.9ÿ20ÿ9ÿ!!$"$% 8ÿÿ3!$1'ÿ!21(9ÿ8ÿ!"$ÿ2!0ÿÿ3!$1'2ÿ91$3 5ÿoÿ!22ÿ!1218ÿ1ÿ0123ÿ567567/ÿÿÿ2ÿ3918ÿ93!%ÿoÿ3!$1'ÿ39ÿ!298ÿ8ÿ8*!2ÿ +ÿ/ÿ2!ÿ918ÿÿÿ3!$1'ÿ9ÿ!!$ÿ1ÿ2!$ÿÿ138ÿÿ9ÿ$190ÿ91$8ÿ12ÿ3%ÿoÿ o2ÿ2ÿ2ÿ'!9ÿ1ÿ!"$ÿ2!93 )3!$1'9ÿ39ÿ!298ÿ2!9ÿ8ÿÿ"989ÿ'9ÿ1ÿ2ÿ29ÿ'ÿ1ÿ3!$1'380ÿ12ÿ8ÿÿ9ÿ1ÿ2(2180ÿ 5ÿ8ÿ3!$1'ÿ9ÿ8"$ÿ1ÿ!298ÿÿ242ÿ138ÿp12ÿ1389s0ÿÿ3!$1'ÿ8ÿ!298ÿ8ÿ!"$ÿ2!ÿ8ÿ ÿoÿ2($ÿ!1218ÿ1ÿ0123ÿ567567/ÿÿÿ3!122'ÿ56yyÿ93!ÿ8ÿÿ!112!ÿ1ÿÿ8($%ÿoÿ "$1%!"$%ÿ)3!$1'29ÿ881ÿ!ÿ2!9ÿÿ3!$1'38ÿ$ÿ$9ÿ$9ÿ8ÿÿ'9%ÿ&!9ÿ2ÿ!"$ÿ8ÿ "'ÿÿÿÿ2(218ÿ9ÿ2420ÿ8ÿ39ÿ!298ÿ($ÿ2!$38ÿ1389ÿ8ÿÿ3ÿ239ÿ92"ÿ 13!$8ÿ0123ÿ567ÿ12ÿÿ8ÿ2ÿ12ÿ8ÿ2(218ÿ9ÿ242%ÿ $ÿ1ÿÿ138ÿ213ÿÿ.99ÿ1ÿ/!"$ÿ#1389ÿ18ÿÿ$9ÿ!ÿ1ÿ9ÿ123%ÿ&!9ÿ918ÿÿÿ!2918ÿ 9ÿ!!$ÿ12ÿ8ÿ8$ÿ28ÿ1ÿ3!$1'38ÿ12k180ÿ12ÿ12ÿ28$ÿ1ÿ3!$1'38ÿ12k180ÿ2ÿ81ÿ )3!$1'38ÿ/12k18ÿ#138ÿp0123ÿ56qrrsÿ12ÿÿ13"818ÿ1ÿÿ.9ÿ1ÿ138ÿ8ÿ8ÿ8292ÿ,1$ÿ ÿ&12ÿÿ83"2ÿ8ÿ12ÿ242ÿ138ÿ812318ÿ213ÿÿ$ÿ138ÿ!298%ÿ 2!ÿ9ÿ($ÿ8ÿÿ,2'ÿ2ÿ8ÿ7ÿ'9%ÿ 3!$1'ÿ39ÿ!298ÿÿ$ÿ2388ÿ&98ÿ22ÿp0123ÿ56yysÿ"'ÿÿ*!218ÿÿ1ÿÿ3!122'ÿ 56yyÿ93!0ÿ120ÿÿ2ÿ9ÿ81ÿ*!218ÿ0ÿ8ÿÿ'2ÿ213ÿÿÿ1ÿ9% 3!$1'ÿ39ÿ!298ÿÿ$ÿ138ÿ8ÿ7ÿ'9ÿ213ÿÿÿ1ÿ2% )*!218ÿ# ÿ8ÿ9ÿ138ÿ83"2ÿ8ÿÿ ÿ$%ÿ #138ÿ3"2 ÿ$%ÿ&12ÿÿ$9ÿ'ÿÿÿ 5ÿ58$ÿ8ÿÿÿ8% +ÿ2219ÿ1ÿÿ12ÿ ÿ18ÿ2!9% ÿ8ÿ8'ÿ13!8'8ÿ138ÿ83"2ÿ8ÿ*!218ÿ%ÿ 1!18ÿ1ÿ13!$ÿÿ8ÿ0123ÿ567ÿ12ÿ13!$ÿ,18ÿ%ÿ8ÿ13!$8ÿ,18ÿÿ8ÿ2ÿÿ2(218ÿ12ÿ22ÿ 1ÿ12l%ÿ8ÿ228ÿ8ÿ3!$1'ÿ8ÿÿ'29ÿ1ÿÿÿ0123ÿ567ÿ9ÿ128$'ÿ13!$0ÿ3!$1'29ÿ(ÿÿ 9180ÿÿÿ3!$1'm9ÿ83ÿ9ÿ80ÿ212ÿÿ83ÿ8ÿ8ÿ1$1lÿ/%ÿ )3!$1'29ÿ12ÿ2ÿ12kÿ2!298(9ÿ91$ÿ13!$ÿ,18ÿÿ8ÿ2(2'8ÿÿ8ÿ3!$1'ÿ9ÿ12kÿ te[g\^fÿ5ÿue_eh\v\[ig\^fÿifwÿuex\hez 012ÿ3!$1'9ÿ1ÿ!21(ÿ8ÿ3!$1'38ÿ12k18ÿ*!218ÿÿ8ÿ,18ÿ0ÿ3!$1'29ÿ39ÿ2(2'ÿ 3!$1'38ÿ12k18ÿ18ÿ12ÿ"12ÿÿÿ!21(%ÿ 0123ÿ567ÿ ÿÿ ÿÿ1ÿ7

8 )ÿ*13$ ;ÿ*13$ =ÿ*13$ /1ÿ13$ 012ÿ22218!ÿ8ÿ3$ 2218ÿ$$ :13ÿ3$ =ÿ9(:(ÿ089ÿ8ÿ81808ÿ818 ;ÿ ÿ19ÿ81ÿ$$ 9ÿ9ÿ0123ÿ56CDD!ÿ63$ $298ÿ28ÿ1ÿ3$ ÿ$" 3$ 222&ÿ"&ÿÿ2 #$29(ÿA1522!ÿ3$ 1&38ÿ12018ÿ19ÿ81ÿ#$2ÿ%((!ÿ9& ÿ1ÿÿb29 1&9ÿ3&ÿ52ÿ<8<ÿ8ÿÿ9$ÿ$212ÿ12ÿÿ#$218ÿÿ8ÿ:18ÿÿÿ&ÿ2ÿ 9 ÿ120ÿ1ÿ512,(ÿ63$ ÿ$2388ÿ2989ÿ51ÿ$298ÿÿ2388ÿ98ÿ*2ÿ%0123ÿ56'ÿ12ÿ:18ÿ@(ÿ 9ÿÿ28ÿ1ÿ3$ *(ÿ/ÿ3$ 8.ÿ/ÿ3$ 2129ÿ222183ÿ12 1,ÿ*ÿ- 1,ÿ+ÿ5ÿÿÿ1ÿ22ÿÿ&1ÿ22ÿ8ÿ3$ 1&38ÿ12018ÿ12ÿ3$ 1&38ÿ12018ÿ138ÿ1ÿÿ28ÿ3$ 1&ÿ58ÿÿ&29ÿ1ÿÿÿ9ÿ123ÿ59ÿ128 1&ÿ9ÿ"1ÿ1ÿ#$2ÿ8ÿ ÿÿ12ÿÿ138ÿ ÿ.ÿ6#38ÿ2ÿÿ79ÿ8ÿ12ÿ79ÿ*ÿ138ÿÿ3$ ÿ/1ÿ13$ ÿ41ÿ22ÿ8ÿ3$ 91ÿ13$ ÿ:18ÿ!ÿ3$!ÿ8ÿÿ3$ ÿ+ 1&ÿ3&ÿ119ÿ5ÿ138ÿ1ÿ$298(ÿ 12018ÿ12ÿ3$ ÿÿ<:82ÿ1ÿ63$ 1,ÿ8ÿÿ8ÿ3$ 2ÿ( 1&29ÿ91 1&38ÿ12018ÿ8ÿ:18ÿ@ÿÿ1889ÿ8ÿ#$218ÿÿ8ÿ2129ÿ22218!ÿ 1&38ÿ812018ÿE138(ÿ ÿ59 89!ÿ12ÿ ÿ81ÿ222&-ÿ 1&ÿ39ÿ$298ÿ8#$2ÿ13818ÿ213ÿ2ÿ79ÿ8ÿ12ÿ79ÿ*ÿ9158ÿÿ12ÿ9ÿ9ÿ 93ÿ12 1&38ÿ12018ÿ%79ÿ8ÿ12ÿ79ÿ*ÿ138'ÿ$298ÿ8ÿ:18ÿ@ÿ '(ÿ2218ÿ19ÿ81ÿ$$ 9!ÿ29!ÿ28ÿ089ÿ1ÿÿ02ÿ:9ÿ1ÿB2189!ÿ &ÿ12ÿ9ÿ3$ 1&9ÿ8 9ÿ&ÿ19ÿ1ÿ 89ÿ519ÿ &ÿ1ÿ79ÿ+ÿ1389( ÿ120ÿ1ÿ512,ÿ8ÿÿ98ÿ:93ÿ8 ÿ+ 1,ÿ*- 1&ÿ58ÿÿ&29ÿ1ÿÿÿ9ÿ123ÿ59ÿ128 1&ÿ9ÿ9 1&29ÿ91 1&29ÿ*8?/ÿ212ÿÿ3$ 1&>9ÿ83ÿ9ÿ8ÿÿÿ3ÿ&1ÿ13$ ÿ120ÿ1ÿ"ÿ3$ ÿ1 1&ÿ18ÿÿ93ÿ"99ÿ9ÿ$2219 1&38ÿ12018ÿ138ÿ9ÿ#$2(ÿ%*13$ 1&2ÿ12ÿ8120ÿ$2982<ÿ" 15ÿ9ÿ ÿ 1&ÿ1ÿ$298ÿÿ$2 1,(ÿ ÿ:18ÿ( 2ÿ138ÿ213ÿ79ÿ8ÿ12ÿ79ÿ 1&2ÿ91!ÿ138ÿ83"2!ÿ8ÿ#$218ÿÿ%ÿ8&'( 1&ÿ$2989ÿÿ9159ÿÿÿ3$ &ÿ13$ ÿ+ 1,ÿ+ÿ12ÿ9ÿ3$ ÿ8ÿ9ÿ12ÿ2ÿ3$ &ÿ8ÿ18ÿ9ÿ123(ÿ 1&ÿ9ÿ28 1&ÿ9ÿ5 1&38ÿ ƒÿ82ÿ13$ &ÿ (' /2ÿ9ÿ81ÿÿ12ÿ13$ LMNO.PQÿRPSÿIS.STUTVSGÿ" 28ÿ"&ÿÿ3$ WX.SÿKYÿSXTÿZN[NV\ÿZTT] 012ÿ22218ÿ$2$199!ÿ3$ :18ÿ!ÿ5ÿÿ3$ ÿ28ÿ22918ÿ1ÿ0123ÿ567ÿÿÿ3ÿ1ÿ22218!ÿ&1ÿ39ÿ13$ 8 8ÿÿ(ÿ ÿ0123ÿ567(ÿ88&ÿ85ÿ$9ÿ1ÿ0123ÿ567ÿ13$ ÿ0123ÿ567(ÿ5ÿ&1ÿ119ÿ1ÿ13$ 8ÿ" 1,ÿ8!ÿ+ÿ12ÿ*!ÿ13$ 012ÿ312ÿ HIJKIÿZ^MUYÿ.V_ÿKV`^MU.SN^V ÿ812318ÿ"1ÿ13$ 1&2ÿ8ÿ3ÿ2 8ÿ0123ÿ567(ÿ/9ÿ123ÿ9ÿ81ÿ 1&>9ÿ83ÿ82ÿÿÿ1$ÿ1ÿÿ$!ÿ1ÿÿ3$ 1&29ÿ3&ÿ2ÿ13$ ÿÿ<:82ÿ1ÿ63$ ÿ:18ÿÿ1ÿÿ85ÿ0123ÿ567!ÿ&1ÿ3&ÿÿ 9ÿÿ$ÿ1888ÿ ÿ28ÿ22218ÿ39ÿ"ÿÿ1ÿÿ3$ ÿ:18ÿÿ1ÿÿ85ÿ0123ÿ567ÿ12ÿ:18ÿÿ1ÿÿ$2219 1&2ÿ12ÿ8120ÿ$2982<ÿ" 1,!ÿ 1&>9ÿ &ÿ 15(ÿ " 8ÿ0123ÿ567!ÿ3$ ÿ12ÿ89$18ÿ"&ÿ9(:(ÿf122838ÿ1 ÿ5ÿ9:*5:ÿ12ÿ8&ÿ122838ÿ8&(ÿ0123ÿ567ÿ39ÿ"ÿ ÿ:18ÿÿ1ÿÿ22918ÿ1ÿÿ123( 1&>9ÿ128 klmnfopjqrÿscqtjuvtwfcqÿifjÿxflmnptwcyÿzfjlÿs{ ÿ}~{ ( 1&29ÿ8ÿ3$ 1&9ÿ91 9ÿ9ÿ9$ÿ8ÿÿGHIJKIÿ ÿ0123ÿ567(ÿ5ÿ2ÿ9ÿÿ ÿ22ÿ1ÿÿabcdeffgÿifjÿ 0123ÿ567ÿ ÿÿ ÿÿ1ÿ7

9 s1ÿ8ÿ'91ÿ1(8ÿ812318ÿ(1ÿ0123ÿ567ÿ213ÿ%ÿ-.75.ÿp(ÿ9ÿÿ&&&/99/ '4ÿ(*ÿ63'8ÿ $1ÿ1(8ÿ-.75.ÿ1239ÿ12ÿ%ÿtuvwxyyzÿ y}ÿ~ y ƒ} 4ÿ*1ÿ8ÿ)1&8'1)ÿ%3ÿ213ÿ%ÿ-.75.ÿP(ÿ9ÿÿ&&&/99/ hyijjyijkylmni] 8)ÿ812318ÿ(*ÿ188ÿ%ÿ-.75.ÿ18'ÿ79132ÿ.20ÿ782ÿÿhYimmY jkykni /ÿ012ÿ$22ÿa%28ÿ -.75.ÿÿYZ^=GE>;VqB[\]f@_4ÿ12ÿ(*ÿ'8ÿhYiiiYrlrYrnhi/ÿ012ÿ$22ÿa%28ÿ3+2)b4ÿ'ÿhYijjYijkYlmni/ 3+2)b4ÿ'ÿhYimmYjljYhi / ÿ(1ÿ96g2*4ÿÿ2ÿ8)ÿ01'82*ÿ+2123ÿ%ÿ'1&9ÿ+2+8ÿ3+'1*29ÿ1ÿ'218'*ÿ02*ÿ%ÿ 3+'1*38ÿ'('*ÿ1ÿ%2ÿ8&'*ÿ%2)ÿ3+'1*94ÿ8ÿ(ÿ1(8)ÿ213ÿ%ÿ-.75.ÿP(ÿ9ÿÿ&&&/)%9/1096 Iÿ('8,ÿ0123ÿ567ÿ3*ÿ(ÿ2+21))4ÿ+210))ÿ'ÿ9)9ÿ2ÿ1+)/ÿ$%ÿ892189ÿ8)ÿ599ÿ1ÿI+('ÿ21389ÿ 93+'1*9ÿ&%ÿJ9189ÿ(1ÿ0123ÿ567ÿ8)12ÿ96g2*ÿ8ÿ2%ÿ%ÿ-.75.ÿ3+'1*ÿ%1'8ÿ(*ÿ'8ÿ 9ÿ'18ÿ9ÿ%ÿ8)0)'ÿ&12,9ÿ12ÿ%ÿ3+'1*2/ÿ93+'1*29ÿ2ÿ2J2)ÿ1ÿ28ÿ%ÿ+9ÿ1ÿ%ÿ123ÿ18ÿ&%%ÿ%ÿ hyiiiyizjyjjih/ÿ012ÿ$22ÿa%28ÿ3+2)b4ÿ'ÿhyijjyijkylmni] g2*4ÿ(*ÿ63'8ÿ-.75.ÿÿ /ÿs1ÿ3*ÿ12)2ÿ-.75.ÿ1239ÿ(*ÿ'8ÿ12ÿ1'62ÿ83(2ÿÿhYimmYijmY ljl/ÿs1ÿ3*ÿ'91ÿ1(8ÿ1239ÿ 3+'1*ÿ8)ÿ3+'1*2ÿ82ÿ)/ÿ5ÿ1+9ÿ1ÿ)13818ÿ+298)ÿ(*ÿ%ÿ3+'1*ÿ2ÿ3)4ÿ%19ÿ1+9ÿ39ÿ 39ÿ(ÿ0'('ÿ1ÿ'ÿ3+'1*9ÿ13+'8ÿ%9ÿ123/ÿ93+'1*29ÿ39ÿ28ÿ%ÿ3+'1*e9ÿ13+')ÿ0123ÿ567ÿ12ÿ :[@E@D@<WFGfÿ;GBÿ=E;FGFGfÿX@>UÿYZ Yo=>FpWqB[\]f@_ÿ12ÿ(*ÿ'8ÿhYiiiYrlrYrnhi/ÿ012ÿ$22ÿa%28ÿ3+2)b4ÿ'ÿ H` 0123ÿ567ÿ3*ÿ(ÿ98)ÿ8)ÿ28)ÿ'218'*4ÿ8ÿ13+'8ÿ&%ÿ2+238ÿ1ÿ313'8)ÿ.2*ÿ2'189ÿÿ 2ÿ%ÿ)ÿ1ÿ%2ÿ12ÿÿ*2ÿ2ÿ%ÿ)ÿ3+'1*38ÿ8))4ÿ&%%02ÿ9ÿ'2/ ::" ÿ708ÿosq/o/ '91ÿ(ÿ,+ÿ&%ÿ%ÿ123/ÿ68ÿ%ÿ8)0)'e9ÿ3+'1*38ÿ8)94ÿ%ÿ3+'1*2ÿ39ÿ28ÿ%9ÿ123ÿ12ÿ%2ÿÿ*29ÿ 71821'ÿIÿ1ÿ7/ÿ$%9ÿ'&ÿ2J29ÿ%ÿ3+'1*29ÿ02*ÿ%ÿ)8*ÿ8)ÿ3+'1*38ÿ%12118ÿ1ÿ8)0)'9ÿ ('ÿ5&ÿ776ÿaÿ-.7ÿoqb/ "^"ÿ:>f_;dwÿhdeÿ"e;e=u=ge %*ÿ%2ÿ12ÿ3+'1*38ÿ1ÿ+2')ÿ%ÿ8'&'ÿ%284ÿ12ÿ228ÿ12ÿ228ÿ12ÿÿ4ÿ1ÿ'89ÿ&%1ÿ2ÿ81ÿ #ÿ$%9ÿ812318ÿ9ÿ1')ÿ(*ÿ3+'1*29ÿ1ÿ13+'*ÿ&%ÿ%ÿ2j2389ÿ1ÿ%ÿ533218ÿ8123ÿ8)ÿ "#ÿ$%ÿ%12*ÿ12ÿ1'8ÿ%9ÿ812318ÿ9ÿ%ÿ533218ÿ8123ÿ8)ÿ71821'ÿiÿ1ÿ74ÿ T"^c" 892ÿ+21+2ÿ13+'18ÿ1ÿ%9ÿ123ÿ12ÿ%ÿ3+'1*ÿ3*ÿ29'ÿ8ÿ%ÿ3+1918ÿ1ÿ0'ÿ12ÿ238'ÿ+8'9/ÿ58ÿ %121)ÿ1ÿ&12,ÿ8ÿ%ÿ-8)ÿ.9/ 3+'1*ÿ1ÿ&12,ÿ8ÿ%ÿ-8)ÿ.9/ÿ$%ÿ3+'1*2ÿ&'ÿ,+ÿ%9ÿ123ÿ8)ÿ3,ÿÿ0'('ÿ12ÿ89+18ÿ(*ÿ ))184ÿ3+'1*8ÿ8)0)'9ÿ,81&8ÿ%ÿ%*ÿ2ÿ8%121)ÿ1ÿ&12,ÿ8ÿ%ÿ-8)ÿ.9ÿ3*ÿ9(dÿ%ÿ %121)ÿ1'9ÿ1ÿ%ÿ2+238ÿ1ÿ313'8)ÿ.2*4ÿ2+238ÿ1ÿ5(124ÿ8)ÿ6ÿ1ÿ.+'ÿ7189'ÿ12ÿ 3+'1*2ÿ1ÿ0'ÿ8)12ÿ238'ÿ+8'9/ ')ÿ-82ÿ93+'1*38ÿ29/ :;<=>?@>Aÿ=BCDEF@GÿHDE ÿ" #ÿ.(3918ÿ1ÿ%ÿ812318ÿ2j2)ÿ8ÿ%9ÿ123ÿ9ÿ01'82*/ÿ31&024ÿ'2ÿ1ÿ%ÿ3+'1*2ÿ1ÿ "#ÿ$%9ÿ812318ÿ&'ÿ(ÿ9)ÿ(*ÿ3+'1*29ÿ9ÿÿ212)ÿ1ÿ%2ÿ(99ÿ12ÿ)2388ÿ'('*ÿ1ÿ8ÿ I8ÿ8*ÿ3*ÿ81ÿ18)ÿ12ÿ ÿ8ÿ812318ÿ1'18ÿ8)ÿÿ+2918ÿ9ÿ81ÿ2J2)ÿ1ÿ29+18)ÿ1ÿÿ1'18ÿ1ÿ M6QS/ÿT@ÿG@EÿU;FVÿW@C>ÿD@U<V=E=BÿX@>UÿYZÿE@ÿE[F\ÿ;BB>=\] ÿ6ÿ1ÿ1'*ÿ8)ÿ.2*4ÿOÿK9%99ÿI08ÿP4ÿP9%8184ÿ27ÿOMO76OQRÿ6KLÿ1/ÿ 8')8ÿ99189ÿ12ÿ2)8ÿ%9ÿ(2)84ÿ1Nÿ-/./ÿ7189%+ÿ8)ÿ533218ÿ.2094ÿ8'12*ÿ7112)818ÿ 288ÿ%ÿ123/ÿ.8)ÿ13389ÿ22)8ÿ%9ÿ(2)8ÿ93ÿ12ÿ8*ÿ1%2ÿ9+ÿ1ÿ%9ÿ1'18ÿ1ÿ ÿ ÿ8'9ÿÿ)9+'*9ÿÿ28'*ÿ0')ÿ6KLÿ1821'ÿ83(2/ÿ$%ÿ+('ÿ2+128ÿ(2)8ÿ12ÿ%9ÿ1'18ÿ1ÿ ÿ9ÿ93)ÿÿMÿ389ÿ+2ÿ ÿ8')8ÿ%ÿ3ÿ12ÿ20&8ÿ892189ÿ8)ÿ13+'8ÿ8)ÿ 0123ÿ567ÿ ÿÿ ÿÿ1ÿ7

10 ÿ ÿ14496ÿ7958ÿ ÿ ÿ5ÿ52748ÿ796ÿ!"#ÿ$ %ÿ&''()$* ÿ)+,!ÿ 052ÿ/12ÿ -./ÿ E`DabcaCdFaeàEDaf`ÿ`fDadIgÿhiÿjkÿjlmnolÿipÿqjkrsjtjuoimÿonojukiÿvpswxoyizpsj{mqÿjuqj jqyolk}ÿ~tlp mskÿde``fdÿkmrj ÿvzjrzÿ m jsoijpuÿqoimÿto ÿolkpÿrpukijiyimÿjlmnolÿqjkrsjtjuoijpu} qprytmui kƒÿizm ÿvjlÿorrmiÿ sptÿouÿmtlp mm}ÿ zmÿsm ykolÿipÿzjsmÿouÿjuqj jqyolÿ mroykmÿizmÿqprytmuioijpuÿsmkmuimqÿzokÿoÿ yiysmÿ À ÿ345ÿ6*ÿ7879:;;<=ÿ >?#)!ÿ;@a@7ab;78 CKTQNUOÿ JÿIZ[WUXKKÿaOVURZLQNUOÿLOMÿEQKPQLQNUOÿˆ Š Œ Ž ÿš ÿ Š Œ ÿ ÿ ÿš ÿ ÿ œÿ žšÿÿ ÿ ÿ ÿ ª«ÿ ÿ «± ²ÿ³ ÿ ÿ³ œ ž ÿ ÿ ÿ ³ÿ œ žµ âokiÿ¹otmÿ Š ŒŽÿ Š ƒ :: ÿ ÿœ žÿ qqsmkkÿ š ž ÿ Š³ žÿ ÿ Š ºoimÿp ÿ»jsizÿˆšš¼ ¼ŽŽŽŽ ¾} }ÿ prjolÿ mrysji ÿ¹yt ms Ýjskiÿ¹otmÿˆá Ô ÿ Š i}ÿ¹yt msâji ÿpsÿ pvu ~xtojlÿ qqsmkk Ájqqlmÿhujijol ½izmsÿ¹otmkÿ¾kmqÿˆ œÿ Ž aÿlzÿlälrkÿq]lqÿvkmkrlwÿwläÿ[ru^nmkpÿvurÿnz[rnpuozkoqÿlomåurÿvnokpÿvurÿvlwpkÿpqlqkzkoqpÿurÿspkÿuvÿvlwpkÿmutszkoqpÿnoÿ TUOOKTQNUOÿÄNQ]ÿQ]KÿTUZ[WKQNUOÿUVÿQ]NPÿVURZJ ioimãjÿâpqm aÿlqkpqæÿsomkrÿ[kolwqxÿuvÿ[krçsrxæÿq]lqÿaÿlzÿèt]ktéÿuokÿuvÿq]kÿvuwuäno\êgÿ ÿrjij{muÿp ÿizmÿ¾ujimqÿ ioimkÿ mlmzpumÿ¹yt ms uÿoljmuÿoyizpsj{mqÿipÿvpswÿyuijlÿ m jsoijpuÿqoimëÿj ÿoljro lmëÿttìqqì ƒ ÿlov ylÿmstoumuiÿsmkjqmuiÿ ljmuÿðmnjkisoijpuÿ¹yt msì¾ Âh ÿ¹yt msƒíÿ ÿupurjij{muÿuoijpuolÿp ÿizmÿ¾ujimqÿ ioimkÿˆš ÿ ž ÿ Jÿ ljmuÿðmnjkisoijpuÿ¹yt msì¾ Âh ÿ¹yt msíÿ ÜJÿÝpstÿhxÞßÿ qtjkkjpuÿ¹yt msí žÿ Œ ÿ ž Ñ ÿ ÿò žó²ÿ ž Ô ÿž žÿõœ ÿö ž ÿ Š³ ž¼ šøÿšÿ Š³ žÿùúÿ žšÿÿ ff }ÿ ptmÿoljmukÿto ÿvsjimÿà¹ì àÿjuÿizjkÿ jmlq} ÛÿÕ Š ÿ Š³ žî ioimkëÿjurlyqmÿizmÿ plpvjuní h ÿ pyÿp iojumqÿ pysÿoqtjkkjpuÿuyt msÿ sptÿâ»ïÿjuÿrpuumrijpuÿvjizÿ pysÿosj olÿjuÿizmÿ¾ujimqÿ jnuoiysmÿp ÿ~tlp mmí Âpyuis ÿp ÿhkkyourmí ÝpsmjnuÿÏokkpsiÿ¹yt msí cuÿ`uqÿýrnqkÿnoÿd]npÿc[ltkÿ ûbcÿülrtumkÿ ptmÿoljmukÿto ÿvsjimÿà¹ì àÿpuÿizmÿýpsmjnuÿïokkpsiÿ¹yt msÿouqÿâpyuis ÿp ÿhkkyourmÿ jmlqk}ÿ š ÿ ž ƒ ÿ aÿlqkpqæÿsomkrÿ[kolwqxÿuvÿ[krçsrxæÿq]lqÿaÿ]l^kÿlppnpqkmÿnoÿq]kÿtuz[wkqnuoÿuvÿq]npÿvurzÿlomÿq]lqÿquÿq]kÿykpqÿuvÿzxÿéouäwkm\kÿq]kÿ NOVURZLQNUOÿNPÿQRSKÿLOMÿTURKTQJ ùrk[lrkrÿlomåurÿdrlopwlqurÿdkrqnvntlqnuoÿˆú ÿ³ ÿ Š Œ ÿ ÿ ÿ œÿš ÿ ÿ ÿ ž ž ÿ³žÿ ÿ ž ÿ žÿ ÿ ÿ ºoimÿˆŠŠ¼ ¼ŽŽŽŽ Î jnuoiysmÿp ÿïsmosmsÿpsÿ soukloipsíÿ Š Œ Ž µ ÿ qqsmkkÿˆš ž ÿ Š³ žÿ ÿ Š âokiÿ¹otmÿˆ Š ŒŽÿ Š Âji ÿpsÿ pvu ioim ºoimÿˆŠŠ¼ ¼ŽŽŽŽ Î æ*)'ÿ&:åÿ;@a;ça7@ÿ6 èéêëìíîïÿñìéêëîòîóÿôîõòÿö øî Ýjskiÿ¹otmÿˆá Ô ÿ Š ÃjÿÂpqm ã$(ÿ=ÿ*äÿå CDEFDÿHIFIJÿFKLMÿNOPQRSTQNUOPÿTLRKVSWXÿYKVURKÿTUZ[WKQNO\ÿQ]NPÿVURZJÿD]KÿNOPQRSTQNUOPÿZSPQÿYKÿL^LNWLYWKÿMSRNO\ÿTUZ[WKQNUOÿUVÿQ]NPÿVURZJÿ

11 )*"$ÿ-.ÿ#ÿ#ÿ/01#"2%ÿ3#$"4ÿ34"5ÿ$%ÿ6#"("*"$ ÿÿÿ ŒŽ ÿ ˆ Œˆ w "ÿ/ ÿ!"#ÿÿ$%ÿ&"%%ÿ'$""ÿ(#ÿ)*"$ÿ+, 3 ŽˆÿŸŒˆ w Žˆÿ w ŒŽ ÿ ˆ Œˆ w "ÿ² /µ ŽˆÿŸŒˆ w Žˆÿ w ŒŽ ÿ ˆ Œˆ w "ÿc Žˆÿ w ŽˆÿŸŒˆ w '%$"ÿ$%ÿ$ÿ/01#"2"$ '%$" $ÿ/01#"2"$ Œ ˆŒ Žÿ ˆ ÿ7drÿei=b799šhhš====bw ŽˆÿŸŒˆ w ŒŽ ÿ ˆ Œˆ w Œ ˆŒ Žÿ ˆ ÿ7drÿei=b799šhhš====bw Œ ˆŒ Žÿ ˆ ÿ7drÿei=b799šhhš====bw Œ ˆŒ Žÿ ˆ ÿ7drÿei=b799šhhš====bw ŽˆÿŸŒˆ w Žˆÿ w ŒŽ ÿ ˆ Œˆ w µÿÿ #"ÿ"$ÿn1"ÿ)*ÿ kiµÿ²#*%ÿ c#"("*"$ 'ÿ ÿ"ÿ01#"2%ÿÿ5#lÿ"$ÿ1ÿm$"%ÿ). h4i"%ÿ%*0$efÿ#ÿÿhÿj$0"$ÿ$%ÿÿ#ÿÿ1ÿÿ$% Œ ˆŒ Žÿ ˆ ÿ7drÿei=b799šhhš====bw Žˆÿ w ÿ0$%#ÿ$ÿ(ÿ#d0# ÿ1ÿe+fÿ'ÿ14ÿg"$%ÿ1ÿ%*0$efÿ#$%ÿhÿ1ÿh4i$%ÿ ÿ n1ÿoÿ("#ÿ%ÿ(ÿ$ÿqrrsttsuuuuvw exyyÿ{ }~ ~{ }ÿƒ ÿy yr ~{ }.f ÿ$%ÿekfÿÿ1ÿhÿ(ÿÿl$5%jÿ1ÿ ÿe-fÿ1ÿ ˆÿ ÿ7_e9d;=ÿ E9>b Œ Ž ˆ ÿ ÿ ÿ ÿ ˆ Œš ÿœ Žˆ ˆŒž ÿ ŒŽ ÿ ÿ ŽŒš ˆŒ Žÿ ÿ7mb?>>bÿ F9Q>?ÿEIHÿ E9>b Œ ˆÿ ÿ7 DJ>Iÿ E9>b Œˆ ÿ ÿÿ Ž ˆ ÿ799šhhš====b ŸŒˆ ÿ ÿ ÿ ÿ ˆ Œš ÿœ Žˆ ˆŒž ÿ ŒŽ ÿ ÿ ŽŒš ˆŒ Žÿ /.ÿ ÿ ÿ7drÿe::;dkeq;>b )*"$ÿk.ÿ34#"("*"$ÿ$%ÿ31"#ÿ7«<ÿq>ÿk<9:;>b>hÿeihÿ@dli>hÿq=ÿ>9:;<=>?ÿ<?ÿefbc<?dg>hÿ?>:?>@>ibebdj>tb ˆ ˆ ªŒ ÿ c.ÿ ÿ ŽˆÿŸŒˆ w Žˆ ÿˆ ˆÿ ˆ Œ ÿ Žˆÿ Žˆÿ ˆ Œš ˆŒ ŽÿŒŽÿˆ ÿ ÿ žœ ÿ ± ÿ žœ ÿ Žˆÿ ÿ Žˆÿ ˆ Œš ˆŒ Žÿ ÿ Œ ÿ žœ ÿˆ ÿœž ˆŒ Žÿ ÿˆ ÿ Žˆÿ ÿ Œ ˆÿ ÿ ÿ Œ ˆÿ ÿˆ ÿ ÿ ˆÿ ÿ7_e9d;=ÿ E9>b Œ ˆÿ ÿ7 DJ>Iÿ E9>b Žˆÿ w ³Œ ÿ ŽŒˆŒ ².ÿ ˆ ÿ ÿœ Œ ÿ7drÿe::;dkeq;>bÿ799šhhš====ba Œ ˆŒ Žÿ ˆ ÿ7drÿei=b799šhhš====bwÿ 96ÿ8ÿ5ÿ 'ÿ 1ÿÿ#$%ÿ%*0$ef Œ Ž ˆ ÿ ÿ ÿ ÿ ˆ Œš ÿœ Žˆ ˆŒž w ÿ0$%#ÿ$ÿ(ÿ#d0# ÿ1ÿÿ1ÿhÿ(ÿÿl$5%j ÿ1ÿ%*0$efÿ'ÿ14ÿg"$%ÿ#ÿÿhÿj$0"$ÿ$%ÿÿ#ÿÿ1ÿ"$%"4"%0.ÿ ˆ ÿ799šhhš====ba ÿ1"ÿÿ"ÿ01#"2%ÿÿ5#lÿ"$ÿ1ÿm$"%ÿ) ŒŽˆÿ ÿ ÿ ÿ ÿ ˆ Œš ÿœ Žˆ ˆŒž w 0123ÿ5ÿ67ÿ8 ÿ$%ÿ"(ÿ

12 ÿÿÿ #ÿ1*2$-0+&%ÿ-$%&ÿ60ÿ "ƒ!" -3#*.-0+&ÿ$&/*') (&)*+ *2$-0+&%ÿ&/(&ÿ%&(6#)%/ÿ *&/ÿ10+&)&.ÿ(+1ÿ ÿqfÿhÿuqgcnihjnqiÿqeÿqieÿmeseujnqiÿefqgÿˆnmjÿqÿhioÿqieÿmeseujnqiÿefqgÿˆnmjÿpp ^GVSQ_EEMÿGH_ÿVFEMEIJÿQIEÿMESEUJNQIÿeFQGÿˆNMJÿRÿ *2$-0+&%ÿ&/(&ÿ%&(6#)%/ÿ 10+&)&.ÿ ÿ -3#*.-0+&ÿ$&/*') (&)*+ *2$-0+&%ÿ&/(&ÿ%&(6#)%/ÿ :>ÿdefghieijÿlemnoeijÿphfoÿqfÿrsneiÿ jinjeoÿgjhjemÿvfqhnoeoÿnjÿuqijhnimÿhÿ gjhjeÿqfÿq`js_nitÿvqmmemmnqiÿqeÿjaeÿ IHGEkÿOHJEÿQeÿcNFJakÿTEIOEFkÿaENTaJkÿE_Eÿ VaQJQTFHVaÿQFÿNIeQFGHJNQIÿM`UaÿHMÿ " s>ÿxqfentiÿvhmmvqfjÿjahjÿuqijhnimÿhÿ JaEÿeQSQmNITÿFEMJFNUJNQIMn UHFOkÿ`ISEMMÿJaEÿUHFOÿNIUS`OEMÿQIEÿQeÿ <>ÿ^gvsq_geijÿr`jaqfnbhjnqiÿdqu`geijÿ JEGVQFHF_ÿYZ[[\ÿMJHGVÿQFÿJEGVQFHF_ÿ YZ[[\ÿVFNIJEOÿIQJHJNQIÿQIÿHÿGHUaNIEZ x>ÿxqfÿhÿiqinggntfhijÿhsneiÿh`jaqfnbeoÿ FEHOHcSEÿNGGNTFHIJÿhNMH JaHJÿUQIJHNIMÿHÿVaQJQTFHVaÿWXQFGÿ YZtuu]ÿ :>ÿydÿuhfoÿnmm`eoÿc_ÿeeoefhskÿmjhjeÿqfÿsquhsÿ JQÿmQFyÿeQFÿHÿMVEUNeNUÿEGVSQ_EFÿ s>ÿguaqqsÿydÿuhfoÿmnjaÿhÿvaqjqtfhva TQhEFIGEIJÿHTEIUNEMÿQFÿEIJNJNEMkÿ ceuh`meÿqeÿanmÿqfÿaefÿmjhj`mn TEIOEFkÿaENTaJkÿE_EÿUQSQFkÿHIOÿHOOFEMM NIeQFGHJNQIÿM`UaÿHMÿIHGEkÿOHJEÿQeÿcNFJakÿ VFQhNOEOÿNJÿUQIJHNIMÿHÿVaQJQTFHVaÿQFÿ :>ÿpefjnenuhjnqiÿqeÿqnfjaÿrcfqhoÿnmm`eoÿ W ]ÿ RˆYdÿX Lÿ LŠÿ lˆ ÿ Y fÿ s>ÿpefjnenuhjnqiÿqeÿlevqfjÿqeÿqnfjaÿ Wv]ÿ RˆYdÿX Lÿ LŠÿ lˆ ÿ Y fÿ W\]ÿl ÿ RˆYdÿX Lÿ^{Dˆ {^l c_ÿjaeÿdevhfjgeijÿqeÿgjhjeÿwxqfgÿ XgZ[r[] YlgÿRj f LYŒR Y l z>ÿ{nsnjhf_ÿoeveioeijimÿydÿuhfo ;>ÿjpgpÿpqhmjÿ}`hfoÿ{efuahijÿ{hfniefÿ <>ÿ QJEFiMÿFETNMJFHJNQIÿUHFO <>ÿ FNTNIHSÿQFÿUEFJNeNEOÿUQV_ÿQeÿcNFJaÿ NMM`EOÿc_ÿJaEÿdEVHFJGEIJÿQeÿgJHJEÿ dfgÿrj f LYŒR Y l 6>ÿXQFGÿYZ~rÿQFÿXQFGÿYZ~rRÿJaHJÿaHMÿ (>ÿxqfentiÿvhmmvqfj ÿhio JaEÿeQSQmNITn W\]ÿ aeÿmhgeÿihgeÿhmÿjaeÿvhmmvqfj ÿ WXQFGÿdgZ\v[w] 4>ÿlHJNhEÿRGEFNUHIÿJFNcHSÿOQÙGEIJ x>ÿjpgpÿ{nsnjhf_ÿuhfoÿqfÿofhejÿfeuqfo W ]ÿriÿeioqfmegeijÿqeÿjaeÿhsneiimÿ IQINGGNTFHIJÿMJHJ`MÿHMÿSQITÿHMÿ o>ÿdfnhefimÿsnueimeÿnmm`eoÿc_ÿhÿphihonhiÿ ÿuefjnenuhjeÿnmm`eoÿc_ÿhÿgjhjekÿ *'ÿ30'%*+%ÿ$+10'ÿ(?0ÿ@4ÿa/*ÿ('0ÿ PHFO TQhEFIGEIJÿH`JaQFNJ_ ÿuq`ij_kÿg`inunvhsÿh`jaqfnj_kÿqfÿ ÿjefnjqf_ÿqeÿjaeÿjinjeoÿgjhjemÿ $+(6#0ÿ&*ÿ3'0%0+&ÿ(ÿ1*2$-0+&ÿ ÿcehfnitÿhiÿqenunhsÿmehs #)%&01ÿ(6*B0Cÿ ;>ÿyoeijnenuhjnqiÿphfoÿeqfÿjmeÿqeÿ x>ÿlhjnheÿrgefnuhiÿjfnchsÿoqu`geij z>ÿdhmmvqfjÿefqgÿjaeÿxeoefhjeoÿgjhjemÿqeÿ JaHJÿVEFNQOÿQeÿEIOQFMEGEIJÿaHMÿ z>ÿjpgpÿpnjnbeiÿydÿphfoÿwxqfgÿyz\~t] 4>ÿ^GVSQ_GEIJÿH`JaQFNbHJNQIÿ LEMNOEIJÿPNJNbEIÿNIÿJaEÿjINJEOÿ gjhjemÿwxqfgÿyz\t~] #$%&'(&)*+%ÿ*,ÿ-(+.ÿ*,ÿ&/0%0ÿ1*2$-0+&%ÿ(330('ÿ)+ÿ('&ÿ4ÿ*,ÿ&/0ÿ5(+16**7ÿ,*'ÿ-3#*.0'%ÿ8!9:;<=> {NUFQIEMNHÿWXg{]ÿQFÿJaEÿLEV`cSNUÿQeÿ IQJÿ_EJÿE VNFEOÿHIOÿJaEÿ JaEÿ{HFMaHSÿYMSHIOMÿWL{Y]ÿmNJaÿXQFGÿ VFQVQMEOÿEGVSQ_GEIJÿNMÿIQJÿNIÿ YZ~rÿQFÿXQFGÿYZ~rRÿNIONUHJNITÿ UQIeSNUJÿmNJaÿHI_ÿFEMJFNUJNQIMÿQFÿ IQINGGNTFHIJÿHOGNMMNQIÿ`IOEFÿJaEÿ SNGNJHJNQIMÿNOEIJNeNEOÿQIÿJaEÿeQFGp devhfjgeijÿqeÿfqgeshioÿgeu`fnj_ OQÙGEIJÿNMM`EOÿc_ÿJaEÿ 0,0'ÿ&*ÿ02&)*+ÿ:ÿ*,ÿ&/0ÿ)+%&'$2&)*+% ÿ&)&#01ÿž-3#*.0'ÿ*'ÿ$&/*') 01ÿ 03'0%0+&(&)B0ÿ 0B)0Aÿ (+1ÿ 0'),)2(&)*+ Žÿ,*'ÿ-*'0ÿ)+,*'-(&)*+ÿ(6*$&ÿ(2203&(6#0ÿ'020)3&%> 869ÿ5ÿÿ 0123ÿ5ÿ67ÿ5

13 Form W-9 (Rev. December 2014) Department of the Treasury Internal Revenue Service Request for Taxpayer Identification Number and Certification 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Give Form to the requester. Do not send to the IRS. Print or type See Specific Instructions on page 2. 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classification; check only one of the following seven boxes: Individual/sole proprietor or C Corporation S Corporation Partnership Trust/estate single-member LLC Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership) Note. For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner. Other (see instructions) 5 Address (number, street, and apt. or suite no.) 6 City, state, and ZIP code 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U.S.) Requester s name and address (optional) 7 List account number(s) here (optional) Part I Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter. Part II Certification Social security number or Employer identification number Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. I am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3. Sign Here Signature of U.S. person General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following: Form 1099-INT (interest earned or paid) Form 1099-DIV (dividends, including those from stocks or mutual funds) Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) Form 1099-S (proceeds from real estate transactions) Form 1099-K (merchant card and third party network transactions) Date Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) Form 1099-C (canceled debt) Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding? on page 2. By signing the filled-out form, you: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and 4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information. Cat. No X Form W-9 (Rev )

14 Form W-9 (Rev ) Page 2 Note. If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester s form if it is substantially similar to this Form W-9. Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are: An individual who is a U.S. citizen or U.S. resident alien; A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States; An estate (other than a foreign estate); or A domestic trust (as defined in Regulations section ). Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners share of effectively connected taxable income from such business. Further, in certain cases where a Form W-9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid section 1446 withholding on your share of partnership income. In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States: In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity; In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the trust; and In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities). Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a saving clause. Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes. If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items: 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions. 4. The type and amount of income that qualifies for the exemption from tax. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption. If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form Backup Withholding What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 28% of such payments. This is called backup withholding. Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding. You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return. Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2. You do not certify your TIN when required (see the Part II instructions on page 3 for details), 3. The IRS tells the requester that you furnished an incorrect TIN, 4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or 5. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only). Certain payees and payments are exempt from backup withholding. See Exempt payee code on page 3 and the separate Instructions for the Requester of Form W-9 for more information. Also see Special rules for partnerships above. What is FATCA reporting? The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code on page 3 and the Instructions for the Requester of Form W-9 for more information. Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account; for example, if the grantor of a grantor trust dies. Penalties Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, 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. Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty. Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Line 1 You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return. If this Form W-9 is for a joint account, list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. a. Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name. Note. ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040/1040A/1040EZ you filed with your application. b. Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ on line 1. You may enter your business, trade, or doing business as (DBA) name on line 2. c. Partnership, LLC that is not a single-member LLC, C Corporation, or S Corporation. Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on line 2. d. Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on line 2. e. Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as an entity separate from its owner is treated as a disregarded entity. See Regulations section (c)(2)(iii). Enter the owner's name on line 1. The name of the entity entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2, Business name/disregarded entity name. If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.

15 Form W-9 (Rev ) Page 3 Line 2 If you have a business name, trade name, DBA name, or disregarded entity name, you may enter it on line 2. Line 3 Check the appropriate box in line 3 for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box in line 3. Limited Liability Company (LLC). If the name on line 1 is an LLC treated as a partnership for U.S. federal tax purposes, check the Limited Liability Company box and enter P in the space provided. If the LLC has filed Form 8832 or 2553 to be taxed as a corporation, check the Limited Liability Company box and in the space provided enter C for C corporation or S for S corporation. If it is a single-member LLC that is a disregarded entity, do not check the Limited Liability Company box; instead check the first box in line 3 Individual/sole proprietor or single-member LLC. Line 4, Exemptions If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space in line 4 any code(s) that may apply to you. Exempt payee code. Generally, individuals (including sole proprietors) are not exempt from backup withholding. Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends. Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions. Corporations are not exempt from backup withholding with respect to attorneys' fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC. The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space in line 4. 1 An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2) 2 The United States or any of its agencies or instrumentalities 3 A state, the District of Columbia, a U.S. commonwealth or possession, or any of their political subdivisions or instrumentalities 4 A foreign government or any of its political subdivisions, agencies, or instrumentalities 5 A corporation 6 A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or possession 7 A futures commission merchant registered with the Commodity Futures Trading Commission 8 A real estate investment trust 9 An entity registered at all times during the tax year under the Investment Company Act of A common trust fund operated by a bank under section 584(a) 11 A financial institution 12 A middleman known in the investment community as a nominee or custodian 13 A trust exempt from tax under section 664 or described in section 4947 The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13. IF the payment is for... THEN the payment is exempt for... Interest and dividend payments All exempt payees except for 7 Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to Barter exchange transactions and patronage dividends Payments over $600 required to be reported and direct sales over $5,000 1 Payments made in settlement of payment card or third party network transactions Exempt payees 1 through 4 Generally, exempt payees 1 through 5 2 Exempt payees 1 through 4 1 See Form 1099-MISC, Miscellaneous Income, and its instructions. 2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency. 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. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with Not Applicable (or any similar indication) written or printed on the line for a FATCA exemption code. 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 U.S. commonwealth or possession, 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 Regulations section (c)(1)(i) E A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section (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 Note. You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed. Line 5 Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns. Line 6 Enter your city, state, and ZIP code. Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien 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 the social security number box. If you do not have an ITIN, see How to get a TIN below. If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN. If you are a single-member LLC that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on this page), enter the owner s SSN (or EIN, if the owner has one). Do not enter the disregarded entity s EIN. If the LLC is classified as a corporation or partnership, enter the entity s EIN. Note. See the chart on page 4 for further clarification of name and TIN combinations. How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at You may also get this form by calling Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling TAX-FORM ( ). If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write Applied For in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester. Note. Entering Applied For means that you have already applied for a TIN or that you intend to apply for one soon. Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.

16 Form W-9 (Rev ) Page 4 Part II. Certification To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if items 1, 4, or 5 below indicate otherwise. For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code earlier. Signature requirements. Complete the certification as indicated in items 1 through 5 below. 1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during You must give your correct TIN, but you do not have to sign the certification. 2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form. 3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification. 4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. Other payments include payments made in the course of the requester s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations). 5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification. What Name and Number To Give the Requester For this type of account: Give name and SSN of: 1. Individual The individual 2. Two or more individuals (joint The actual owner of the account or, account) if combined funds, the first individual on the account 1 3. Custodian account of a minor The minor 2 (Uniform Gift to Minors Act) 4. a. The usual revocable savings The grantor-trustee 1 trust (grantor is also trustee) b. So-called trust account that is The actual owner 1 not a legal or valid trust under state law 5. Sole proprietorship or disregarded The owner 3 entity owned by an individual 6. Grantor trust filing under Optional The grantor* Form 1099 Filing Method 1 (see Regulations section (b)(2)(i) (A)) For this type of account: Give name and EIN of: 7. Disregarded entity not owned by an The owner individual 8. A valid trust, estate, or pension trust Legal entity 4 9. Corporation or LLC electing The corporation corporate status on Form 8832 or Form Association, club, religious, charitable, educational, or other taxexempt organization The organization 11. Partnership or multi-member LLC The partnership 12. A broker or registered nominee The broker or nominee 13. Account with the Department of The public entity Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments 14. Grantor trust filing under the Form The trust 1041 Filing Method or the Optional Form 1099 Filing Method 2 (see Regulations section (b)(2)(i) (B)) 1 List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person s number must be furnished. 2 Circle the minor s name and furnish the minor s SSN. 3 You must show your individual name and you may also enter your business or DBA name on the Business name/disregarded entity name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN. 4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships on page 2. *Note. Grantor also must provide a Form W-9 to trustee of trust. Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed. Secure Your Tax Records from Identity Theft Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. To reduce your risk: Protect your SSN, Ensure your employer is protecting your SSN, and Be careful when choosing a tax preparer. If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at or submit Form For more information, see Publication 4535, Identity Theft Prevention and Victim Assistance. Victims of identity theft who are experiencing economic harm or a system problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at or TTY/TDD Protect yourself from suspicious s or phishing schemes. Phishing is the creation and use of and websites designed to mimic legitimate business s and websites. The most common act is sending an to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. The IRS does not initiate contacts with taxpayers via s. Also, the IRS does not request personal detailed information through or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts. If you receive an unsolicited claiming to be from the IRS, forward this message to phishing@irs.gov. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at You can forward suspicious s to the Federal Trade Commission at: spam@uce.gov or contact them at or IDTHEFT ( ). Visit IRS.gov to learn more about identity theft and how to reduce your risk. Privacy Act Notice Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information.

17 Form W-4 (2015) Purpose. Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes. Exemption from withholding. If you are exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it. Your exemption for 2015 expires February 16, See Pub. 505, Tax Withholding and Estimated Tax. Note. If another person can claim you as a dependent on his or her tax return, you cannot claim exemption from withholding if your income exceeds $1,050 and includes more than $350 of unearned income (for example, interest and dividends). Exceptions. An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim adjustments to income; tax credits; or itemized deductions, on his or her tax return. The exceptions do not apply to supplemental wages greater than $1,000,000. Basic instructions. If you are not exempt, complete the Personal Allowances Worksheet below. The worksheets on page 2 further adjust your withholding allowances based on itemized deductions, certain credits, adjustments to income, or two-earners/multiple jobs situations. Complete all worksheets that apply. However, you may claim fewer (or zero) allowances. For regular wages, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages. Head of household. Generally, you can claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and your dependent(s) or other qualifying individuals. See Pub. 501, Exemptions, Standard Deduction, and Filing Information, for information. Tax credits. You can take projected tax credits into account in figuring your allowable number of withholding allowances. Credits for child or dependent care expenses and the child tax credit may be claimed using the Personal Allowances Worksheet below. See Pub. 505 for information on converting your other credits into withholding allowances. Nonwage income. If you have a large amount of nonwage income, such as interest or dividends, consider making estimated tax payments using Form 1040-ES, Estimated Tax for Individuals. Otherwise, you may owe additional tax. If you have pension or annuity income, see Pub. 505 to find out if you should adjust your withholding on Form W-4 or W-4P. Two earners or multiple jobs. If you have a working spouse or more than one job, figure the total number of allowances you are entitled to claim on all jobs using worksheets from only one Form W-4. Your withholding usually will be most accurate when all allowances are claimed on the Form W-4 for the highest paying job and zero allowances are claimed on the others. See Pub. 505 for details. Nonresident alien. If you are a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form. Check your withholding. After your Form W-4 takes effect, use Pub. 505 to see how the amount you are having withheld compares to your projected total tax for See Pub. 505, especially if your earnings exceed $130,000 (Single) or $180,000 (Married). Future developments. Information about any future developments affecting Form W-4 (such as legislation enacted after we release it) will be posted at Personal Allowances Worksheet (Keep for your records.) A Enter 1 for yourself if no one else can claim you as a dependent A You are single and have only one job; or B Enter 1 if: { You are married, have only one job, and your spouse does not work; or... B Your wages from a second job or your spouse s wages (or the total of both) are $1,500 or less. C Enter 1 for your spouse. But, you may choose to enter -0- if you are married and have either a working spouse or more than one job. (Entering -0- may help you avoid having too little tax withheld.) C D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return D E Enter 1 if you will file as head of household on your tax return (see conditions under Head of household above).. E F Enter 1 if you have at least $2,000 of child or dependent care expenses for which you plan to claim a credit... F (Note. Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.) G Child Tax Credit (including additional child tax credit). See Pub. 972, Child Tax Credit, for more information. If your total income will be less than $65,000 ($100,000 if married), enter 2 for each eligible child; then less 1 if you have two to four eligible children or less 2 if you have five or more eligible children. If your total income will be between $65,000 and $84,000 ($100,000 and $119,000 if married), enter 1 for each eligible child... G H Add lines A through G and enter total here. (Note. This may be different from the number of exemptions you claim on your tax return.) H { If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions For accuracy, and Adjustments Worksheet on page 2. complete all If you are single and have more than one job or are married and you and your spouse both work and the combined worksheets earnings from all jobs exceed $50,000 ($20,000 if married), see the Two-Earners/Multiple Jobs Worksheet on page 2 to that apply. avoid having too little tax withheld. If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below. Separate here and give Form W-4 to your employer. Keep the top part for your records. Employee's Withholding Allowance Certificate Form W-4 Department of the Treasury Whether you are entitled to claim a certain number of allowances or exemption from withholding is Internal Revenue Service subject to review by the IRS. Your employer may be required to send a copy of this form to the IRS. 1 Your first name and middle initial Last name OMB No Your social security number Home address (number and street or rural route) City or town, state, and ZIP code 3 Single Married Married, but withhold at higher Single rate. Note. If married, but legally separated, or spouse is a nonresident alien, check the Single box. 4 If your last name differs from that shown on your social security card, check here. You must call for a replacement card. 5 Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2) 5 6 Additional amount, if any, you want withheld from each paycheck $ 7 I claim exemption from withholding for 2015, and I certify that I meet both of the following conditions for exemption. Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and This year I expect a refund of all federal income tax withheld because I expect to have no tax liability. If you meet both conditions, write Exempt here Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete. Employee s signature (This form is not valid unless you sign it.) Date 8 Employer s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.) 9 Office code (optional) 10 Employer identification number (EIN) For Privacy Act and Paperwork Reduction Act Notice, see page 2. Cat. No Q Form W-4 (2015)

18 Form W-4 (2015) Page 2 Deductions and Adjustments Worksheet Note. Use this worksheet only if you plan to itemize deductions or claim certain credits or adjustments to income. 1 Enter an estimate of your 2015 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state and local taxes, medical expenses in excess of 10% (7.5% if either you or your spouse was born before January 2, 1951) of your income, and miscellaneous deductions. For 2015, you may have to reduce your itemized deductions if your income is over $309,900 and you are married filing jointly or are a qualifying widow(er); $284,050 if you are head of household; $258,250 if you are single and not head of household or a qualifying widow(er); or $154,950 if you are married filing separately. See Pub. 505 for details $ $12,600 if married filing jointly or qualifying widow(er) 2 Enter: { $9,250 if head of household } $ $6,300 if single or married filing separately 3 Subtract line 2 from line 1. If zero or less, enter $ 4 Enter an estimate of your 2015 adjustments to income and any additional standard deduction (see Pub. 505) 4 $ 5 Add lines 3 and 4 and enter the total. (Include any amount for credits from the Converting Credits to Withholding Allowances for 2015 Form W-4 worksheet in Pub. 505.) $ 6 Enter an estimate of your 2015 nonwage income (such as dividends or interest) $ 7 Subtract line 6 from line 5. If zero or less, enter $ 8 Divide the amount on line 7 by $4,000 and enter the result here. Drop any fraction Enter the number from the Personal Allowances Worksheet, line H, page Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earners/Multiple Jobs Worksheet, also enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 10 Two-Earners/Multiple Jobs Worksheet (See Two earners or multiple jobs on page 1.) Note. Use this worksheet only if the instructions under line H on page 1 direct you here. 1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) 1 2 Find the number in Table 1 below that applies to the LOWEST paying job and enter it here. However, if you are married filing jointly and wages from the highest paying job are $65,000 or less, do not enter more than If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter -0- ) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet Note. If line 1 is less than line 2, enter -0- on Form W-4, line 5, page 1. Complete lines 4 through 9 below to figure the additional withholding amount necessary to avoid a year-end tax bill. 4 Enter the number from line 2 of this worksheet Enter the number from line 1 of this worksheet Subtract line 5 from line Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here $ 8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed.. 8 $ 9 Divide line 8 by the number of pay periods remaining in For example, divide by 25 if you are paid every two weeks and you complete this form on a date in January when there are 25 pay periods remaining in Enter the result here and on Form W-4, line 6, page 1. This is the additional amount to be withheld from each paycheck 9 $ Table 1 Table 2 Married Filing Jointly If wages from LOWEST paying job are Enter on line 2 above $0 - $6, ,001-13, ,001-24, ,001-26, ,001-34, ,001-44, ,001-50, ,001-65, ,001-75, ,001-80, , , , , , , , , , , ,001 and over 15 All Others If wages from LOWEST paying job are Enter on line 2 above $0 - $8, ,001-17, ,001-26, ,001-34, ,001-44, ,001-75, ,001-85, , , , , , , ,001 and over 10 Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person who claims no withholding allowances; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Married Filing Jointly If wages from HIGHEST paying job are Enter on line 7 above $0 - $75,000 $600 75, ,000 1, , ,000 1, , ,000 1, , ,000 1, ,001 and over 1,580 All Others If wages from HIGHEST paying job are Enter on line 7 above $0 - $38,000 $600 38,001-83,000 1,000 83, ,000 1, , ,000 1, ,001 and over 1,580 You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

19 Record Retention Schedule Accident reports/claims (settled cases)... 7 years Accounts payable ledgers and schedules... 7 years Accounts receivable ledgers and schedules... 7 years Audit reports... Permanently Bank reconciliations... 2 years Bank statements... 3 years Capital stock and bond records: ledgers, transfer registers, stubs showing issues, record of interest coupons, options, etc... Permanently Cash books... Permanently Chart of Accounts... Permanently Checks (canceled - see exceptions below)... 7 years Checks (canceled for important payments, special contracts, etc. Checks should be filed with the paper pertaining to the underlying transaction)... Permanently Contracts, mortgages, notes and leases (expired)... 7 years (still in effect)... Permanently Correspondences (general)... 2 years Correspondences (legal & important matters only)... Permanently Correspondence (routine) with customers and/or vendors... 2 years Deeds, mortgages, and bills of sale... Permanently Depreciation schedules... Permanently Duplicate deposit slips... 2 years Employment applications... 3 years Expense analysis/expense distribution schedules... 7 years Financial statements (year-end, other optional)... Permanently Garnishments... 7 years General/private ledgers, year-end trial balance... Permanently Insurance policies (expired)... 3 years Insurance records, current accident reports, claims, policies, etc.... Permanently Internal audit reports (longer retention periods may be desirable)... 3 years Internal Reports (miscellaneous)... 3 years Inventories of products, materials, and supplies... 7 years Invoices (to customers and from vendors)... 7 years Journals... Permanently Magnetic tape & tab card...1 year Minute books of directors, stockholders, bylaws and charter...permanently Notes receivable ledgers and schedules...7 years Options records (expired)...permanently Patents and related papers...permanently Payroll records and summaries...7 years Personnel files (terminated)...7 years Petty cash vouchers...3 years Physical inventory tags...3 years Plant cost ledgers...7 years Property appraisal by outside appraiser...permanently Property records, including costs, depreciation reserves, year-end trial balances, depreciation schedules, blueprints, and plans...permanently Purchase orders (except purchasing department copy only)...1 year Purchase orders (purchasing department copy only)...7 years Receiving sheets...1 year Retirement and pension records...permanently Requisitions...1 year Sales commission reports...3 years Sales records...7 years Scraps and salvage records (inventories, sales, etc.)...1 year Stenographers' notebooks...1 year Stock and bond certificates (canceled)...1 year Stockroom withdrawal forms...1 year Subsidiary ledgers...7 years Tax returns and worksheets, revenue agent's reports, and other documents relating to determination of income tax liability...permanently Time books/cards...7 years Trademark registration and copyrights...permanently Training manuals...permanently Union Agreements...Permanently Voucher register and schedules...7 years Vouchers for payments to vendors, employees, etc. (includes allowances and reimbursement of employees, officers, etc for travel and entertainment expenses)...7 years Withholding tax statements...7 years 575 Price Street, Suite 312, Pismo Beach, CA Phone: (805) Fax: (805)