W-8IMY
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain
Form
U.S. Branches for United States Tax Withholding and Reporting
(Rev. June 2017)
Section references are to the Internal Revenue Code.
OMB No. 1545-1621
Go to www.irs.gov/FormW8IMY for instructions and the latest information.
Department of the Treasury
Give this form to the withholding agent or payer. Do not send to the IRS.
Internal Revenue Service
Do not use this form for:
Instead, use Form:
A beneficial owner solely claiming foreign status or treaty benefits (other than a qualified intermediary (QI) acting as a qualified
derivatives dealer (QDD))
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W-8BEN or W-8BEN-E
A hybrid entity claiming treaty benefits on its own behalf (other than a QI acting as a QDD) .
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. W-8BEN-E
A foreign person claiming that income is effectively connected with the conduct of a trade or business in the United States
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. W-8ECI
A disregarded entity with a single foreign owner that is the beneficial owner (other than a QI acting as a QDD) of the income to which this form
relates. Instead, the single foreign owner should use
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. W-8BEN, W-8ECI, or W-8BEN-E
A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or
government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) .
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. W-8EXP
U.S. entity or U.S. citizen or resident .
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. W-9
A foreign person documenting itself for purposes of section 6050W .
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W-8BEN, W-8BEN-E, or W-8ECI
Part I
Identification of Entity
1
Name of organization that is acting as intermediary
2
Country of incorporation or organization
3
Name of disregarded entity (if applicable), see instructions
4 Chapter 3 Status (entity type) (Must check one box only.):
QI (including a QDD). Complete Part III.
Withholding foreign trust. Complete Part VII.
Nonqualified intermediary. Complete Part IV.
Nonwithholding foreign partnership. Complete Part VIII.
Territory financial institution. Complete Part V.
Nonwithholding foreign simple trust. Complete Part VIII.
U.S. branch. Complete Part VI.
Nonwithholding foreign grantor trust. Complete Part VIII.
Withholding foreign partnership. Complete Part VII.
5 Chapter 4 Status (FATCA status) (See instructions for details and complete the certification below for the entity’s applicable status.)
(Must check one box only.):
Certain investment entities that do not maintain financial
Nonparticipating foreign financial institution (FFI) (including an FFI
accounts. Complete Part XVI.
related to a Reporting IGA FFI other than a deemed-compliant FFI,
Owner-documented FFI. Complete Part XI.
participating FFI, or exempt beneficial owner). Complete Part IX (if
applicable).
Restricted distributor. Complete Part XVII.
Participating FFI.
Foreign central bank of issue. Complete Part XVIII.
Nonreporting IGA FFI. Complete Part XIX.
Reporting Model 1 FFI.
Exempt retirement plans. Complete Part XX.
Reporting Model 2 FFI.
Excepted nonfinancial group entity. Complete Part XXI.
Registered deemed-compliant FFI (other than a reporting Model 1 FFI,
sponsored FFI, or nonreporting IGA FFI covered in Part XIX).
Excepted nonfinancial start-up company. Complete Part XXII.
Territory financial institution. Complete Part V.
Excepted nonfinancial entity in liquidation or bankruptcy.
Complete Part XXIII.
Sponsored FFI (other than a certified deemed-compliant sponsored,
closely held investment vehicle). Complete Part X.
Publicly traded NFFE or NFFE affiliate of a publicly traded
Certified deemed-compliant nonregistering local bank. Complete Part XII.
corporation. Complete Part XXIV.
Certified deemed-compliant FFI with only low-value accounts. Complete Part XIII.
Excepted territory NFFE. Complete Part XXV.
Certified deemed-compliant sponsored, closely held investment
Active NFFE. Complete Part XXVI.
vehicle. Complete Part XIV.
Passive NFFE. Complete Part XXVII.
Certified deemed-compliant limited life debt investment entity.
Direct reporting NFFE.
Complete Part XV.
Sponsored direct reporting NFFE. Complete Part XXVIII.
6
Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).
City or town, state or province. Include postal code where appropriate.
Country
7 Mailing address (if different from above)
City or town, state or province. Include postal code where appropriate.
Country
8 U.S. taxpayer identification number, if required
QI-EIN
WP-EIN
WT-EIN
EIN
9 GIIN (if applicable)
10 Reference number(s) (see instructions)
W-8IMY
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 6-2017)
Cat. No. 25402Q
W-8IMY
Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain
Form
U.S. Branches for United States Tax Withholding and Reporting
(Rev. June 2017)
Section references are to the Internal Revenue Code.
OMB No. 1545-1621
Go to www.irs.gov/FormW8IMY for instructions and the latest information.
Department of the Treasury
Give this form to the withholding agent or payer. Do not send to the IRS.
Internal Revenue Service
Do not use this form for:
Instead, use Form:
A beneficial owner solely claiming foreign status or treaty benefits (other than a qualified intermediary (QI) acting as a qualified
derivatives dealer (QDD))
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W-8BEN or W-8BEN-E
A hybrid entity claiming treaty benefits on its own behalf (other than a QI acting as a QDD) .
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. W-8BEN-E
A foreign person claiming that income is effectively connected with the conduct of a trade or business in the United States
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. W-8ECI
A disregarded entity with a single foreign owner that is the beneficial owner (other than a QI acting as a QDD) of the income to which this form
relates. Instead, the single foreign owner should use
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. W-8BEN, W-8ECI, or W-8BEN-E
A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or
government of a U.S. possession claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) .
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. W-8EXP
U.S. entity or U.S. citizen or resident .
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. W-9
A foreign person documenting itself for purposes of section 6050W .
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W-8BEN, W-8BEN-E, or W-8ECI
Part I
Identification of Entity
1
Name of organization that is acting as intermediary
2
Country of incorporation or organization
3
Name of disregarded entity (if applicable), see instructions
4 Chapter 3 Status (entity type) (Must check one box only.):
QI (including a QDD). Complete Part III.
Withholding foreign trust. Complete Part VII.
Nonqualified intermediary. Complete Part IV.
Nonwithholding foreign partnership. Complete Part VIII.
Territory financial institution. Complete Part V.
Nonwithholding foreign simple trust. Complete Part VIII.
U.S. branch. Complete Part VI.
Nonwithholding foreign grantor trust. Complete Part VIII.
Withholding foreign partnership. Complete Part VII.
5 Chapter 4 Status (FATCA status) (See instructions for details and complete the certification below for the entity’s applicable status.)
(Must check one box only.):
Certain investment entities that do not maintain financial
Nonparticipating foreign financial institution (FFI) (including an FFI
accounts. Complete Part XVI.
related to a Reporting IGA FFI other than a deemed-compliant FFI,
Owner-documented FFI. Complete Part XI.
participating FFI, or exempt beneficial owner). Complete Part IX (if
applicable).
Restricted distributor. Complete Part XVII.
Participating FFI.
Foreign central bank of issue. Complete Part XVIII.
Nonreporting IGA FFI. Complete Part XIX.
Reporting Model 1 FFI.
Exempt retirement plans. Complete Part XX.
Reporting Model 2 FFI.
Excepted nonfinancial group entity. Complete Part XXI.
Registered deemed-compliant FFI (other than a reporting Model 1 FFI,
sponsored FFI, or nonreporting IGA FFI covered in Part XIX).
Excepted nonfinancial start-up company. Complete Part XXII.
Territory financial institution. Complete Part V.
Excepted nonfinancial entity in liquidation or bankruptcy.
Complete Part XXIII.
Sponsored FFI (other than a certified deemed-compliant sponsored,
closely held investment vehicle). Complete Part X.
Publicly traded NFFE or NFFE affiliate of a publicly traded
Certified deemed-compliant nonregistering local bank. Complete Part XII.
corporation. Complete Part XXIV.
Certified deemed-compliant FFI with only low-value accounts. Complete Part XIII.
Excepted territory NFFE. Complete Part XXV.
Certified deemed-compliant sponsored, closely held investment
Active NFFE. Complete Part XXVI.
vehicle. Complete Part XIV.
Passive NFFE. Complete Part XXVII.
Certified deemed-compliant limited life debt investment entity.
Direct reporting NFFE.
Complete Part XV.
Sponsored direct reporting NFFE. Complete Part XXVIII.
6
Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).
City or town, state or province. Include postal code where appropriate.
Country
7 Mailing address (if different from above)
City or town, state or province. Include postal code where appropriate.
Country
8 U.S. taxpayer identification number, if required
QI-EIN
WP-EIN
WT-EIN
EIN
9 GIIN (if applicable)
10 Reference number(s) (see instructions)
W-8IMY
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 6-2017)
Cat. No. 25402Q
2
Form W-8IMY (Rev. 6-2017)
Page
Part II
Disregarded Entity or Branch Receiving Payment. (Complete only if a disregarded entity with a GIIN or a
branch of an FFI in a country other than the FFI’s country of residence. Do not complete Part II for QDD
branches. See instructions.)
11
Chapter 4 Status (FATCA status) of disregarded entity or branch receiving payment.
Branch treated as nonparticipating FFI.
Reporting Model 1 FFI.
U.S. Branch.
Participating FFI.
Reporting Model 2 FFI.
12
Address of branch (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address (other than a registered address).
City or town, state or province. Include postal code where appropriate.
Country
13
GIIN (if any)
Chapter 3 Status Certifications
Part III
Qualified Intermediary
All Qualified Intermediaries
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I certify that the entity identified in Part I (or branch, if relevant):
• Is a QI with respect to the accounts identified on line 10 or in a withholding statement associated with this form (as required) that is one
or more of the following:
(i) not acting for its own account;
(ii) a QDD receiving payments on underlying securities and/or potential section 871(m) transactions;
(iii) a QI assuming primary withholding responsibility for payments of substitute interest, as permitted by the QI Agreement.
• Has provided or will provide a withholding statement (as required) for purposes of chapters 3 and 4 that is subject to the certifications
made on this form.
Qualified Intermediaries not Acting as Qualified Derivatives Dealers (check all that apply)
I certify that the entity identified in Part I of this form assumes primary withholding responsibility for purposes of chapters 3 and 4 for each
15a
account identified on a withholding statement attached to this form (or, if no withholding statement is attached to this form, for all accounts).
I certify that the entity identified in Part I of this form assumes primary Form 1099 reporting and backup withholding responsibility or
b
reporting responsibility as a participating FFI or registered deemed-compliant FFI with respect to accounts that it maintains that are held
by specified U.S. persons as permitted under Regulations sections 1.6049-4(c)(4)(i) or (c)(4)(ii) in lieu of Form 1099 reporting for each
account identified on a withholding statement attached to this form (or, if no withholding statement is attached to this form, for all
accounts).
c
I certify that the entity identified in Part I of this form does not assume primary Form 1099 reporting and backup withholding responsibility.
(Complete only to the extent the entity identified in Part I of this form does not assume primary Form 1099 reporting and backup
d
withholding responsibility.) If the entity identified in Part I of this form has allocated or will allocate a portion of a payment to a chapter 4
withholding rate pool of U.S. payees on a withholding statement associated with this form, I certify that the entity meets the requirements
of Regulations section 1.6049-4(c)(4)(iii) with respect to any account holder of an account it maintains that is included in such a withholding
rate pool.
e
(Complete only to the extent the entity identified in Part I of this form does not assume primary Form 1099 reporting and backup
withholding responsibility.) If the entity identified in Part I of this form has allocated or will allocate a portion of a payment to a chapter 4
withholding rate pool of U.S. payees on a withholding statement associated with this form, to the extent the U.S. payees are account
holders of an intermediary or flow-through entity receiving a payment from the entity, I certify that the entity has obtained, or will obtain,
documentation sufficient to establish each such intermediary or flow-through entity status as a participating FFI, registered deemed-
compliant FFI, or FFI that is a QI.
I certify that the entity identified in Part I of this form is acting as a qualified securities lender with respect to payments associated with this
f
form that are U.S. source substitute dividends received from the withholding agent.
g
I certify that the entity identified in Part I of this form assumes primary withholding responsibility for purposes of chapters 3 and 4 and
primary Form 1099 reporting and backup withholding responsibility for all payments of substitute interest associated with this form, as
permitted by the QI Agreement.
Qualified Derivatives Dealers
16a
I certify that each QDD identified in Part I of this form or on a withholding statement associated with this form meets the requirements to
act as a QDD and assumes primary withholding and reporting responsibilities under chapters 3, 4, and 61 and section 3406 with respect
to any payments it makes with respect to potential section 871(m) transactions.
b
Entity classification of QDD:
Corporation
Partnership
Disregarded Entity
W-8IMY
Form
(Rev. 6-2017)
3
Form W-8IMY (Rev. 6-2017)
Page
Part IV
Nonqualified Intermediary
Check all that apply.
17a
(All nonqualified intermediaries and QIs that are not acting in their capacity as such check here.) I certify that the entity identified in Part I of
this form is not acting as a qualified intermediary with respect to each account(s) for which this form is provided and is not acting for its
own account.
I certify that the entity identified in Part I of this form is using this form to transmit withholding certificates and/or other documentation and
b
has provided, or will provide, a withholding statement, as required.
c
I certify that the entity identified in Part I of this form meets the requirements of Regulations section 1.6049-4(c)(4)(iii) with respect to any
account holder of an account it maintains that is included in a withholding rate pool of U.S. payees provided on a withholding statement
associated with this form.
I certify that the entity identified in Part I of this form is acting as a qualified securities lender with respect to payments associated with this
d
form that are U.S. source substitute dividends received from the withholding agent.
Part V
Territory Financial Institution
18a
I certify that the entity identified in Part I is a financial institution (other than an investment entity that is not also a depository institution,
custodial institution, or specified insurance company) that is incorporated or organized under the laws of a possession of the United States.
Check box 18b or 18c, whichever applies.
b
I further certify that the entity identified in Part I is using this form as evidence of its agreement with the withholding agent to be treated as
a U.S. person for purposes of chapters 3 and 4 with respect to any payments associated with this withholding certificate.
c
I further certify that the entity identified in Part I:
• Is using this form to transmit withholding certificates and/or other documentation for the persons for whom it receives a payment; and
• Has provided or will provide a withholding statement, as required.
Part VI
Certain U.S. Branches
19a
I certify that the entity identified in Part I is receiving payments that are not effectively connected with the conduct of a trade or business in
the United States.
Check box 19b or 19c, whichever applies.
I certify that the entity identified in Part I is a U.S. branch of a foreign bank or insurance company described in Regulations
b
section 1.1441-1(b)(2)(iv)(A) that is using this form as evidence of its agreement with the withholding agent to be treated as a U.S. person
with respect to any payments associated with this withholding certificate.
c
I certify that the entity identified in Part I:
• Is using this form to transmit withholding certificates and/or other documentation for the persons for whom the branch receives a
payment;
• Has provided or will provide a withholding statement, as required; and
• In the case of a withholdable payment, is applying the rules described in Regulations section 1.1471-4(d)(2)(iii)(C).
Part VII
Withholding Foreign Partnership (WP) or Withholding Foreign Trust (WT)
I certify that the entity identified in Part I is a withholding foreign partnership or a withholding foreign trust that is compliant with the terms
20
of its WP or WT agreement.
Part VIII
Nonwithholding Foreign Partnership, Simple Trust, or Grantor Trust
Check all that apply.
21a
I certify that the entity identified in Part I:
• Is a nonwithholding foreign partnership, a nonwithholding foreign simple trust, or a nonwithholding foreign grantor trust and is providing
this form for payments that are not effectively connected, or are not treated as effectively connected, with the conduct of a trade or
business in the United States; and
• Is using this form to transmit withholding certificates and/or other documentation and has provided or will provide a withholding
statement, as required for purposes of chapters 3 and 4, that is subject to the certifications made on this form.
b
I certify that the entity identified in Part I is a foreign partnership that is a partner in a lower-tier partnership and is providing this Form
W-8IMY for purposes of section 1446.
W-8IMY
Form
(Rev. 6-2017)
4
Form W-8IMY (Rev. 6-2017)
Page
Chapter 4 Status Certifications
Part IX
Nonparticipating FFI with Exempt Beneficial Owners
22
I certify that the entity identified in Part I is using this form to transmit withholding certificates and/or other documentation and has provided
or will provide a withholding statement that indicates the portion of the payment allocated to one or more exempt beneficial owners.
Part X
Sponsored FFI
Name of sponsoring entity:
23a
Check box 23b or 23c, whichever applies.
b
I certify that the entity identified in Part I:
• Is an investment entity;
• Is not a QI, WP (except to the extent permitted in the withholding foreign partnership agreement), or WT; and
• Has agreed with the entity identified above (that is not a nonparticipating FFI) to act as the sponsoring entity for this entity.
c
I certify that the entity identified in Part I:
• Is a controlled foreign corporation as defined in section 957(a);
• Is not a QI, WP, or WT;
• Is wholly owned, directly or indirectly, by the U.S. financial institution identified above that agrees to act as the sponsoring entity for this
entity; and
• Shares a common electronic account system with the sponsoring entity (identified above) that enables the sponsoring entity to identify all
account holders and payees of the entity and to access all account and customer information maintained by the entity including, but not
limited to, customer identification information, customer documentation, account balance, and all payments made to account holders or
payees.
Part XI
Owner-Documented FFI
Note: This status only applies if the U.S. financial institution, participating FFI, reporting Model 1 FFI, or reporting Model 2 FFI to which this form is
given has agreed that it will treat the FFI as an owner-documented FFI. The owner-documented FFI must make the certifications below.
I certify that the FFI identified in Part I:
24a
• Does not act as an intermediary;
• Does not accept deposits in the ordinary course of a banking or similar business;
• Does not hold, as a substantial portion of its business, financial assets for the account of others;
• Is not an insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with
respect to a financial account;
• Is not affiliated with an entity (other than an FFI that is also treated as an owner-documented FFI) that accepts deposits in the ordinary
course of a banking or similar business, holds, as a substantial portion of its business, financial assets for the account of others, or is an
insurance company (or the holding company of an insurance company) that issues or is obligated to make payments with respect to a
financial account; and
• Does not maintain a financial account for any nonparticipating FFI.
Check box 24b or 24c, whichever applies.
I certify that the FFI identified in Part I:
b
• Has provided, or will provide, an FFI owner reporting statement (including any applicable owner documentation) that contains:
(i) The name, address, TIN (if any), chapter 4 status, and type of documentation provided (if required) of every individual and specified
U.S. person that owns a direct or indirect equity interest in the owner-documented FFI (looking through all entities other than
specified U.S. persons);
(ii) The name, address, TIN (if any), chapter 4 status, and type of documentation provided (if required) of every individual and specified
U.S. person that owns a debt interest in the owner-documented FFI (including any indirect debt interest, which includes debt interests
in any entity that directly or indirectly owns the payee or any direct or indirect equity interest in a debt holder of the payee) that
constitutes a financial account in excess of $50,000 (disregarding all such debt interests owned by participating FFIs, registered
deemed-compliant FFIs, certified deemed-compliant FFIs, excepted NFFEs, exempt beneficial owners, or U.S. persons other than
specified U.S. persons); and
(iii) Any additional information the withholding agent requests in order to fulfill its obligations with respect to the entity.
c
I certify that the FFI identified in Part I:
• Has provided, or will provide, an auditor’s letter, signed no more than 4 years prior to the date of payment, from an independent
accounting firm or legal representative with a location in the United States stating that the firm or representative has reviewed the FFI’s
documentation with respect to all of its owners and debt holders identified in Regulations section 1.1471-3(d)(6)(iv)(A)(2) and that the FFI
meets all the requirements to be an owner-documented FFI. The FFI identified in Part I has also provided, or will provide, an FFI owner
reporting statement and Form W-9, with applicable waivers, as described in Regulations section 1.1471-3(d)(6)(iv).
W-8IMY
Form
(Rev. 6-2017)
5
Form W-8IMY (Rev. 6-2017)
Page
Part XII
Certified Deemed-Compliant Nonregistering Local Bank
25
I certify that the FFI identified in Part I:
• Operates and is licensed solely as a bank or credit union (or similar cooperative credit organization operated without profit) in its country
of incorporation or organization;
• Engages primarily in the business of receiving deposits from and making loans to, with respect to a bank, retail customers unrelated to
such bank and, with respect to a credit union or similar cooperative credit organization, members, provided that no member has a greater
than 5% interest in such credit union or cooperative credit organization;
• Does not solicit account holders outside its country of organization;
• Has no fixed place of business outside such country (for this purpose, a fixed place of business does not include a location that is not
advertised to the public and from which the FFI performs solely administrative support functions);
• Has no more than $175 million in assets on its balance sheet and, if it is a member of an expanded affiliated group, the group has no
more than $500 million in total assets on its consolidated or combined balance sheets; and
• Does not have any member of its expanded affiliated group that is an FFI, other than an FFI that is incorporated or organized in the same
country as the FFI identified in Part I and that meets the requirements set forth in this Part XII.
Part XIII
Certified Deemed-Compliant FFI With Only Low-Value Accounts
I certify that the FFI identified in Part I:
26
• Is not engaged primarily in the business of investing, reinvesting, or trading in securities, partnership interests, commodities, notional
principal contracts, insurance or annuity contracts, or any interest (including a futures or forward contract or option) in such security,
partnership interest, commodity, notional principal contract, insurance contract, or annuity contract;
• No financial account maintained by the FFI or any member of its expanded affiliated group, if any, has a balance or value in excess of
$50,000 (as determined after applying applicable account aggregation rules); and
• Neither the FFI nor the FFI’s entire expanded affiliated group, if any, has more than $50 million in assets on its consolidated or combined
balance sheet as of the end of its most recent accounting year.
Part XIV
Certified Deemed-Compliant Sponsored, Closely Held Investment Vehicle
Name of sponsoring entity:
27a
b
I certify that the FFI identified in Part I:
• Is an FFI solely because it is an investment entity described in Regulations section 1.1471-5(e)(4);
• Is not a QI, WP, or WT;
• Will have all of its due diligence, withholding, and reporting responsibilities (determined as if the FFI were a participating FFI) fulfilled by
the sponsoring entity identified on line 27a; and
• 20 or fewer individuals own all of the debt and equity interests in the entity (disregarding debt interests owned by U.S. financial
institutions, participating FFIs, registered deemed-compliant FFIs, and certified deemed-compliant FFIs and equity interests owned by an
entity that owns 100% of the equity interests in the FFI identified in Part I and is itself a sponsored FFI).
Part XV
Certified Deemed-Compliant Limited Life Debt Investment Entity
I certify that the FFI identified in Part I:
28
• Was in existence as of January 17, 2013;
• Issued all classes of its debt or equity interests to investors on or before January 17, 2013, pursuant to a trust indenture or similar
agreement; and
• Is certified deemed-compliant because it satisfies the requirements to be treated as a limited life debt investment entity (such as the
restrictions with respect to its assets and other requirements under Regulations section 1.1471-5(f)(2)(iv)).
Part XVI
Certain Investment Entities That Do Not Maintain Financial Accounts
29
I certify that the entity identified in Part I:
• Is a financial institution solely because it is an investment entity described in Regulations section 1.1471-5(e)(4)(i)(A); and
• Does not maintain financial accounts.
Part XVII
Restricted Distributor
(All restricted distributors check here.) I certify that the entity identified in Part I:
30a
• Operates as a distributor with respect to debt or equity interests of the restricted fund with respect to which this form is furnished;
• Provides investment services to at least 30 customers unrelated to each other and less than half of its customers are related to each
other;
• Is required to perform AML due diligence procedures under the anti-money laundering laws of its country of organization (which is a
FATF-compliant jurisdiction);
• Operates solely in its country of incorporation or organization, has no fixed place of business outside of that country, and has the same
country of incorporation or organization as all members of its affiliated group, if any;
• Does not solicit customers outside its country of incorporation or organization;
• Has no more than $175 million in total assets under management and no more than $7 million in gross revenue on its income statement
for the most recent accounting year;
• Is not a member of an expanded affiliated group that has more than $500 million in total assets under management or more than $20
million in gross revenue for its most recent accounting year on a combined or consolidated income statement; and
• Does not distribute any debt or securities of the restricted fund to specified U.S. persons, passive NFFEs with one or more substantial
U.S. owners, or nonparticipating FFIs.
W-8IMY
Form
(Rev. 6-2017)
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