2009 UNCLAIMED PROPERTY ANNUAL REPORTING

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1 Commonwealth of Pennsylvania Treasury Department UNCLAIMED PROPERTY ANNUAL REPORTING ROBERT M. McCORD STATE TREASURER For 2008 Property

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3 Commonwealth of Pennsylvania Treasury Department Harrisburg, Pennsylvania The Pennsylvania Treasury Department is committed to increasing voluntary compliance with the Disposition of Abandoned and Unclaimed Property Act, 72 P.S et seq (DAUPA). To accomplish this goal, Treasury's Bureau of Unclaimed Property is working to inform the business community of its reporting obligations. A team of compliance professionals is available to answer questions and provide information on unclaimed property reporting. In addition, free seminars are offered to provide an overview of unclaimed property reporting and address relevant issues specific to industry type. Treasury accepts unclaimed property reports in written format as well as by electronic means. To simplify the electronic reporting process and conform to national standards, the department has adopted the National Association of Unclaimed Property Administrators (NAUPA) reporting format, which utilizes standardized codes in both written and electronic reports. Whether you report electronically or manually, you can access reporting forms and free reporting software on Treasury's website, by clicking "Report Unclaimed Property." By filing your holder report, you play a crucial role in returning unclaimed property to its rightful owner or heir. Treasury returned over $86 million dollars to more than 57,000 owners last year. This would not have been possible without your conscientious efforts to comply with the law. If you have any questions or require further assistance in filing your report, please call the Bureau of Unclaimed Property s holder hotline at or the bureau at You may also find additional information regarding the Pennsylvania Abandoned and Unclaimed Property Program on i

4 TABLE OF CONTENTS Letter to Holders...i Table of Contents...ii Quick Reference Guide (Contact Information)... iii Instructions for Preparing Reports Abandoned and Unclaimed Property Law (DAUPA)...1 Who Must Report...1 Negative Reporting...1 Dormancy Period... 1 & 2 Reporting Deadline...2 Early Remittance...2 Reporting Methods...2 Reporting Negotiable Instruments Securities Liquidated Before Remittance...3 Securities Not Liquidated Before Remittance...3 Registration of Physical Securities...3 DTC Instructions...4 Mutual Fund/DRP Registration...4 Due Diligence...5 Reporting Tangible Property Examples of Tangible Property Accepted or Refused...6 Act Frequently Asked Questions Tables Questions & Answers About Reporting Unclaimed Property Name Suffix - Table Joint Owner Types - Table Property Codes - Table & 13 Tangible Property Codes - Table Relationship Codes - Table Owner Type Codes - Table Security Type Codes - Table ii

5 Quick Reference Guide for Reporting Questions CALL FAX WEBSITE Mailing Instructions for Holder Reports and Checks INTANGIBLES VIA COURIER: Commonwealth of Pennsylvania - Unclaimed Property Lockbox N. Independence Mall East Philadelphia, PA Reference Field: Lockbox # INTANGIBLES VIA POST OFFICE: Commonwealth of Pennsylvania Unclaimed Property P.O. Box Philadelphia, PA TANGIBLES TO VAULT: Commonwealth of Pennsylvania Bureau of Unclaimed Property Vault, Finance Building Harrisburg, PA NEGATIVE REPORTS: Treasury Department Bureau of Unclaimed Property P.O. Box 1837 Harrisburg, PA or: iii

6 INSTRUCTIONS FOR PREPARING ABANDONED AND UNCLAIMED PROPERTY REPORT Reporting Unclaimed Property The Law Pennsylvania s Disposition of Abandoned and Unclaimed Property Act (DAUPA) 72 P.S. Sections a A complete copy of the DAUPA can be found on Treasury s Website at Who Must Report? According to the DAUPA, financial institutions, insurers, utilities, business associations, medical facilities, sole proprietors, fiduciaries, courts, public officers, government entities and all legal or commercial entities must file a report if they have reportable unclaimed property. Keep It Current It is your responsibility to keep the Treasury Department advised of your current address and any changes in the person, department or branch responsible for filing your reports. All correspondence should include your federal employer identification number (EIN - Tax ID Number). Negative Reporting In order to maintain an active reporting history, the Treasury Department requires a negative report to be filed if, after a review of records, it has been determined that a company or organization does not have any reportable unclaimed property. New this year, a negative report can be filed online at Select the Negative Reporting link on the left side of the homepage. Companies filing online do not need to submit a hard copy report. Companies choosing to file a hard copy report may do so by completing the AP1 form and mailing it to: Treasury Department Bureau of Unclaimed Property P.O. Box 1837 Harrisburg, PA Negative Reporting Exemptions All companies are required to file an unclaimed property report. However, if after a review of records, the following entities determine they have no reportable property, they are exempt from filing: Estates Trusts Sole proprietorships 501C(3) status non-profit organizations Dormancy Period The dormancy period for most property is five years, meaning no contact has been made with the owner for a period of five years or there has been no customer-generated activity on the account Page 1

7 for five years. Therefore, the account must be reported as unclaimed property. There are some exceptions to the five-year period. They include: Payroll and commissions 2 years (issued by check, payroll card or in any other format) Court ordered utility refunds 2 years Property distributable in the course of dissolution of a business association, financial institution, insurer or utility 2 years from the date of final dissolution Burial accounts 5 years after death of account owner Money orders 7 years Travelers checks 15 years Reporting Deadline Reports and remittance are due on April 15th of the year following the expiration of the holding period, or the next business day if the 15th falls on a Saturday, Sunday or holiday. Failure to submit the report by April 15th may result in interest being charged at a rate of 12 percent per annum and the imposition of penalties, if warranted, as authorized under Section of the DAUPA. In addition, Section allows Treasury to examine the records of any company that fails to report property pursuant to the DAUPA. Early Remittance The DAUPA provides that holders may, with the consent of the State Treasurer, report and deliver unclaimed property before the expiration of the holding period. See Section (d). Requests for early remittance of property should be in writing and include the following information: The amount and type of property If the property has a name and an address The age of the property If any due diligence was performed on the accounts Requests should be sent to: Bureau of Unclaimed Property PO Box 1837 Harrisburg, PA Attn: Holder Compliance Unit **Please note that the Treasury Department will not accept early remittance of securities. Reporting Methods Companies reporting both tangible and intangible property should file separate reports. Electronic Reporting: HRS Pro Software Filing your report electronically through HRS Pro Software is the preferred method of reporting. HRS Pro generates reports in the National Association of Unclaimed Property Administrators (NAUPA) format, which is the format accepted by most states. A link to HRS Pro can be found on Treasury s Website at Written Report: Written/hard copy reports will be accepted for reports containing less than 10 owners. There are reporting forms on Treasury s Website at The Bureau of Unclaimed Property will accept holder reports via , electronic file transfer or CD ROM. We are no longer able to accept reports submitted on floppy disk. Page 2

8 SPECIAL INSTRUCTIONS FOR NEGOTIABLE INSTRUMENTS Securities Liquidated Before Remittance The DAUPA requires the State Treasurer to sell unclaimed property in the form of stocks, bonds, and other negotiable instruments upon receipt. However, if you are liquidating securities prior to remittance, holders must send notice of liquidation to the Bureau of Unclaimed Property at The notice must include the following information: Contact person Number of shares liquidated Account number Price per share Date of liquidation Date of payment Net settlement amount of check or wire CUSIP number Payment method check or wire Confirmation of sale Security or fund name Fees (Please note, the Commonwealth of Pennsylvania is a tax-exempt entity.) If you elect to liquidate prior to remitting cash, the shareholder accounts on your report must also be updated to a cash basis. Securities Not Liquidated Before Remittance If you choose not to liquidate, include the following information in your report: Total number of shares reported Total number of shares remitted CUSIP # Report year Holder phone number DTC # REGISTRATION OF PHYSICAL SECURITIES Physical certificates reported as unclaimed property should be registered in the following name: Registration Name: SUSAN B. ANTHONY & CO Tax ID: Mail all stock certificates and the holder report to the following address: Commonwealth of Pennsylvania - Unclaimed Property Lockbox N. Independence Mall East Philadelphia, PA Reference Field: Lockbox # Page 3

9 All nontransferable securities should be reported, but not remitted with your report until they can be registered into Susan B. Anthony & Co. Once the reported nontransferable securities become transferable into Susan B. Anthony & Co., submit these to the Bureau of Unclaimed Property along with documentation stating when they were originally reported as nontransferable. This needs to occur in accordance with the April 15th reporting deadline. DTC Instructions Prior to transferring the securities, you must the bureau at patreasury.org with a list of the securities to be transferred or call toll-free or Any questions can be answered at these numbers. Please provide the following information applicable to the DTC transfer: Holder name Issue name CUSIP number # of shares being transferred DTC # the shares are being transferred from Report year Account name the shares are Date the transaction will occur being transferred from Any attempt to transfer securities without providing prior notification to Treasury will be rejected by Treasury's custodian, BNY - Mellon Bank. Register by using the following information: DTC #: 954 Agent Bank #: Account #: CUQFUP01002 Custodian: BNY - Mellon Bank Mutual Fund/DRP Registration Register by using the following information: Registration Name: Pennsylvania Treasury Department Tax ID: Mail all statements to the following address: Pennsylvania Treasury Department Bureau of Unclaimed Property Securities Management Division P.O. Box 1837 Harrisburg, PA Page 4

10 DUE DILIGENCE 1. Holders who are transfer agents for securities are required by the Securities and Exchange Commission (SEC) regulations to exercise reasonable care to determine the correct addresses of lost security holders. In doing so, two database searches must be conducted using at least one information database service. The searches must be conducted using a taxpayer identification number or by name. No charge may be made to the lost security holder for the searches. The database searches must be conducted: Between 3 and 12 months from the date the security holder became a lost security holder and Between 6 and 12 months after the transfer agent s first search for the lost security holder. The searches need not be conducted if: The transfer agent has received documentation that the lost security holder is deceased. The aggregate value of assets in the lost security holder s account is less than $25, including all dividends, interest and other payments due to the lost security holder. The security holder is not a natural person. 17 C.F.R Ad PLEASE CONSULT THE COMPLETE TEXT OF THE SEC REGULATIONS FOR ALL REQUIREMENTS 2. While the DAUPA does not require holders to search for lost or absent owners, holders are encouraged to make reasonable efforts to locate owners prior to the expiration of the holding period. Most lost persons and companies can be located during the first six months following a change of address, particularly if a search is commenced when an account first becomes inactive or a check remains uncashed. Deductions from an owner s unclaimed property for search expenses are not authorized under the DAUPA. Please retain records of owners last-known addresses (even though mail may have been returned by the post office) and include those addresses in the holder report. Should an owner come forward after a holder has reported and delivered property to Treasury, a holder may pay the claimant directly and then file for reimbursement from Treasury (AP-5). If a holder company uses a third party to perform a search for a lost or absent owner prior to reporting unclaimed property and the third party or the transfer agent makes any changes to the owner information (name and address), the holder company should report the unclaimed property ONLY in its original format without a reference to the third party company. 3. Due diligence verification forms A and B are to be completed by an authorized representative of the company listing any and all attempts to reach the owner prior to reporting and remitting the property to Treasury. Treasury recommends that holders verify the owner's address a minimum of every 5 years for automatic rollover accounts (including, but not limited to, dividend reinvestment, retirement plans, etc.) Page 5

11 REPORTING TANGIBLE PROPERTY Examples of property the Treasury Department ACCEPTS Monies (cash, coins, coin collections, etc.) Cash deposits for beer kegs when returned to distributor New video games, CDs & DVDs New toys (balls, games, dolls, etc.) Jewelry (costume or valuable) Bullion, silver, gold or platinum Antiques, rare items Collectibles Musical instruments Examples of property the Treasury Department REFUSES Property forfeited or seized in accordance with a violation of the Controlled Substance, Drug, Device and Cosmetic Act (Act 64) Any papers not having a cash value Clothing (new or used) Food Alcoholic beverages Bicycles Used furniture CB sets, cell phones, pagers, scanners Appliances (microwaves, toasters, etc.) Micro-evidence (blood samples, spent cartridges, etc.) Toiletries, personal care items Fireworks, explosives Scales Power tools Tool sets Keys Car parts, tires Ammunition Biohazardous material Purses or wallets Weapons (handguns, rifles, shotguns, sawed-off shotguns, machine guns, automatic weapons, tear gas pistols, starter pistols, knives, etc.) Drug paraphernalia (drugs, spoons, pipes, needles, etc.) Used motorcycle helmets or hard hats Used electronic equipment (TVs, DVD players, VCRs, stereo systems or speakers, computers, etc.) NOTE: Act 138 (HB 552) permits municipalities to dispose of tangible property that remains unclaimed for three years and that is refused in writing by the Treasury Department. Please catalog the items and submit a SEPARATE list to Treasury for an official determination and further instruction prior to taking any action. Phone (717) FAX (717) Page 6

12 HOLDER Frequently Asked Questions Q: What is the deadline for filing an unclaimed property report? A: The deadline to file an unclaimed property report with the Pennsylvania Treasury Department is April 15th each year. Q: Are holders required to file a negative report? A: Yes, all holders that have no property to report must file a negative report each year by April 15th. Q: Are there any exceptions? A: Yes, estates, trusts, sole proprietorships and businesses with 501C (3) status are exempt from filing negative reports if they have no reportable unclaimed property. Please note that this exemption only applies to filing negative reports. These entities are not exempt from filing an annual report if they have reportable property. Q: Can holders transmit negative reports through the electronic reporting software? A: Yes, negative reports can be filed electronically. To file a negative report electronically use the link to the electronic reporting software that is provided on the reporting page of Treasury s website. You can then the file to Treasury at Q: What is the address for mailing checks? A: Address United States Postal Service deliveries of intangible reports, payments and electronic media to: If using courier service, mail to: Commonwealth of Pennsylvania Commonwealth of PA - Unclaimed Property Bureau of Unclaimed Property Lockbox P.O. Box N. Independence Mall East Philadelphia, PA Philadelphia, PA Reference Field: Lockbox # Q: Does the Treasury Department accept wire transfers of funds? A: Yes, holders that wish to send payments to Treasury by a wire or ACH transfer should call the holder line at , Monday through Friday, 8:00 a.m. - 5:00 p.m., and a compliance professional will provide you with instructions. Q: How far back does a first time filer have to go to clean up their books? A: A first time filer should go back to the records from the beginning of the business. It is recommended, however, that a minimum of ten years should be reviewed. Q: Can third parties (example: CPA firms) file on behalf of their clients? A: Yes, third parties can file on behalf of their clients. The AP-1 form must be signed by a corporate officer. Q: What are the reporting requirements for gift cards? A: A qualified gift card has no fees or expiration date and therefore is not reportable as unclaimed property. Unqualified gift cards, defined as gift cards with fees and/or expiration dates, must be turned over to Treasury, in its entirety or partially redeemed, two years after the expiration date or five years from the issuance date, if no redemption period is specified. Page 7

13 Q: Where do I go on Treasury s website to locate reporting forms? A: All of the unclaimed property reporting forms and instructions are available on Treasury s website under Report Unclaimed Property. Q: If I have less than 10 items to report may I use the electronic reporting software program? A: Yes, you may use the electronic reporting software if you have less than ten items to report. Q: Must I use the electronic software program if I have more than 10 items to report? A: We ask that a holder who has more than 10 items to report, file through HRS Pro or another approved method of electronic reporting. Q: Why does it state that the electronic reporting software program must be installed by a user with administrative privileges on the PC? A: Many organizations place a security feature on employees' computers. Contact your IT department to get administrative privileges. Q: When are IRAs reportable? A: IRAs are reportable after five years from the demandable and distributable date (age 70.5) or the election date (age 59.5) if there is a history of uncashed distribution checks. Q: Will Treasury accept electronic encrypted files? A: At this time, Treasury cannot accept encrypted WINZIP files. HRS PRO is encrypted, but other files will be accepted on a case-by-case basis. Treasury also has an FTP site, which is secure. Q: What is the aggregate amount in PA? A: The aggregate amount is the highest amount that a property can be worth for which Treasury does not require the name and address of the owner in the report. The aggregate amount in PA is $49.99 and below. Q: What is the threshold for reporting? A: There are no de minimis amounts. Any amount is reportable to Treasury. Q: Are sole proprietors required to file unclaimed property reports? A: Sole proprietors are required to report if they have unclaimed property. This must be done by April 15th of each year to be in compliance with the DAUPA. If there is no property to report, a none report is not required under negative filing exemptions. Q: If a Pennsylvania company is holding unclaimed property for a resident of another state, can it be reported to Pennsylvania? A: Property for residents of other states should be reported to the state of the owner s last known address. If it is reported to Pennsylvania, it will be turned over to the appropriate state. The department does not encourage this reporting practice. Q: What if an owner contacts our company/organization after the property has been turned over to the state? A: You, as the holder can take one of two actions: 1) Instruct the owner to contact PA Treasury to claim their property. 2) Pay the owner the amount due. Then, submit a holder reimbursement form (AP-5 available on our website) to PA Treasury, along with proof of payment, to request that the funds be reimbursed to your organization. Page 8

14 DORMANCY PERIODS Q: What are the various dormancy periods for particular property types? A: The dormancy periods vary depending on the type of property but, for most types, the dormancy period is five years. There are some exceptions. For example, the dormancy period for payroll and commissions is two years. The property dormancy matrix can be found on Treasury s website, along with the dormancy matrix that covers each of the fifty states. Q: Can holders report unclaimed property before the dormancy period expires? A: Property, other than securities, may be reported before the dormancy period expires with the permission of the Treasurer. The holder must submit a request in writing and list the type of property to be reported, the age of the property, reason why it is being sent early, whether any due diligence has been performed and if the property has names and addresses. REPORTING TANGIBLE PROPERTY Q: What items will be accepted by the vault? A: Examples of items accepted by the vault include: Monies (cash, coins, coin collections, etc.) Jewelry (costume or valuable) Cash deposits for beer kegs when Bullion, silver, gold or platinum returned to distributor Antiques, rare items New video games, CDs & DVDs Collectibles New toys (balls, games, dolls, etc.) Musical instruments If you have a question about whether an item is acceptable or not, please contact the Treasury Department at Q: What is the proper procedure for reporting tangible assets? A: Instructions for reporting tangible assets can be found on Treasury s website. A TUP-40 form must be included with each report that contains items that are tangible property, also available on Treasury s website. EXTENSIONS Q: How do you file an extension? A: To file an extension, you must provide the following information: company name, address, phone number, EIN, contact person, reason for extension and length of extension (30, 60 or 90 days). or Mail: Pennsylvania Treasury Department Bureau of Unclaimed Property PO Box 1837 Harrisburg, PA Attention: Holder Compliance *Please note, extensions will not be granted for two consecutive years. Page 9

15 CLAIMS Q: How can I check to see if my business has any unclaimed property? A: Treasury's research unit will assist you in locating any property that may be due your company. Please contact the Treasury Department at DORMANCY FEES Q: Can a business charge fees for dormant property prior to reporting it? A: A business can charge a dormancy fee or make deductions from an owner's account only if a written agreement is in place prior to the deduction. GENERAL OBLIGATION BONDS Q: Who is responsible for reporting general obligation bonds, unredeemed coupons and bond-related property? A: Ultimately, the issuer is responsible for ensuring that the bonds, coupons and other bond-related property are reported. Sometimes, however, the report is filed by the paying agent, depending on how the trust indenture or resolution is written. Page 10

16 NAME SUFFIX - Table 1 II III Administrator Administratrix Attorney Benefit of CPA Custodian Custodian For Deceased Esquire Estate of Executor Executrix For Benefit of Guardian Honorable In trust Incompetent IRA Jr. / Sr. MD Mr. Mrs. Ms. PC Pension Plan POA Remitter Representative Reverend Senator Treasurer Trustee Trustees of JOINT OWNERSHIP TYPES - Table 2 BF...Beneficiaries AND...And OR...Or JTNT...Joint Tenants JTWR...Joint Tenants with Rights of Survivorship TCOM...Tenants in Common ITRF...In Trust For UWLL...Under Will UTRS...Under Trust (dated) UAGR...Under Agreement (dated) FBEN...For Benefit of CUST...Custodian TDTH...Transfer on Death TFOR...Trustee for TENT...Tenants by Entireties UGFT...Uniform Gift to Minors Page 11

17 PROPERTY CODES - Table 3 The following table represents the NAUPA standard information codes which we now use. Property codes categorize the different property that a holder can report. Use a code to identify property that best matches the corresponding property description. Property codes, such as payroll, rebates or refunds, maintain their property type regardless of how they are issued. For example, payroll issued on a debit card is still considered payroll, refunds issued on a debit card are still refunds and are reportable as such. AC01 Checking Accounts AC02 Savings Accounts AC03 Mature CD or Save Certificate AC04 Christmas Club Funds AC05 Money on Deposit to Secure Fund AC06 Security Deposit AC07 Unidentified Deposit AC08 Suspense Accounts AC99 Aggregate Account Balances CK01 Cashier's Checks CK02 Certified Checks CK03 Registered Checks CK04 Treasurer's Checks CK05 Drafts CK06 Warrants CK07 Money Orders CK08 Traveler's Checks CK09 Foreign Exchange Checks CK10 Expense Checks CK11 Pension Checks CK12 Credit Checks or Memos CK13 Vendor Checks CK14 Checks Written off to Income CK15 Other Outstanding Official Checks CK16 CD Interest Checks CK99 Aggregate Uncashed Checks CT01 Escrow Funds CT02 Condemnation Awards CT03 Missing Heirs' Funds CT04 Suspense Accounts CT05 Other Court Deposits CT99 Aggregate Court Deposit IN01 Individual Policy Benefits or Claim Payments IN02 Group Policy Benefits or Claim Payments IN03 Proceeds Due Beneficiaries IN04 Proceeds from Matured Policies, Endowments or Annuities IN05 Premium Refunds IN06 Unidentified Remittances IN07 Other Amounts Due Under Policy Terms IN08 Agent Credit Balances IN99 Aggregate Insurance Property MI01 Net Revenue Interest MI02 Royalties MI03 Overriding Royalties MI04 Production Payments MI05 Working Interest MI06 Bonuses MI07 Delay Rentals MI08 Shut-in Royalties MI09 Minimum Royalties MI99 Aggregate Mineral Proceeds MS01 Wages, Payroll, Salary MS02 Commissions MS03 Workers Compensation Benefits MS04 Payments for Goods & Services MS05 Customer Overpayments MS06 Unidentified Remittances MS07 Unrefunded Overcharges MS08 Accounts Payable MS09 Credit Balance - Accounts Receivable MS10 Discounts Due MS11 Refunds Due MS12 Unredeemed Gift Certificates MS13 Unclaimed Loan Collateral MS14 Pension & Profit Sharing MS15 Dissolution or Liquidation MS16 Misc. Outstanding Checks MS17 Misc. Intangible Property MS18 Suspense Liabilities MS99 Aggregate Misc Property SC01 Dividends SC02 Interest (Bond Coupons) SC03 Principal Payments SC04 Equity Payments SC05 Profits SC06 Funds Paid to Purchase Shares SC07 Funds for Stocks & Bonds SC08 Shares of Stock (Returned by Post Office) SC09 Cash for Fraction Shares SC10 Unexchanged Stock of Successor Corp SC11 Other Cert of Ownership SC12 Underlying Shares or other Outstanding Certificates SC13 Funds for Liquidation or Redemption of Unsurrendered Stock or Bonds SC14 Debentures SC15 U. S. Government Securities SC16 Mutual Fund Shares Page 12

18 PROPERTY CODES - Table 3 continued SC17 Warrant (Rights) SC18 Mature Bond Principal SC19 Dividend Reinvestment Plans SC20 Credit Balances SC99 Aggregate Security Related Cash SD01 SD Box Contents SD02 Other Safekeeping SD03 Other Tangible Property TR01 Paying Agent Account TR02 Undelivered or Uncashed Dividends TR03 Funds held in Fiduciary Capacity TR04 Escrow Accounts TR05 Trust Vouchers TR99 Aggregate Trust Property UT01 Utility Deposits UT02 Membership Fees UT03 Refunds or Rebates UT04 Capital Credit Distributions UT99 Aggregate Utilities ZZZZ Properties Not Identified Above Country Codes Available at: hhtp://www.un.org/depts/unsd/methods/m49alpha.htm NAICS Codes Available at: PENNSYLVANIA'S TANGIBLE PROPERTY CODES - Table 4 BOND Bond BILL Cash Bills - Collectible - not transmitted CDT Certificate of Deposit (tangible CERT Certificates COIN Coin - Collectable FCUR Currency - Foreign CASH Currency - Transmittable INGT Ingot JEWL Jewelry MISC Miscellaneous Items SBON Savings Bond SVWR Silverware STMP Stamps SCER Stock Certificates RELATIONSHIP CODES - Table 5 P AD AF AG AN BF OR AO CC CF CN Primary / Sole Owner Administrator Attorney For Agent For And Beneficiary Or And / Or Co-Conservator Custodian For Conservator FB IN TE EX JT JC PA PO RE UG GR For Benefit of Insured As Trustee For Executor or Executrix Joint Tenants With Rights of Survivorship Joint Tenants in Common Payee Power of Attorney Remitter Uniform Gift to Minors Act (UGMA) Guardian For OWNER TYPE CODES Table 6 SECURITY TYPE CODES Table 7 OT UN AG All Owners Except Aggregate or Unknown Unknown Owner (no name available) Aggregate Owner DTC PHYSICAL ACCOUNT UNT Direct Transfer Physical Certificate Delivery Registration of Account Only Securities Not Transferable Page 13

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