This agreement, made on {dateOf}by and between Lux Management Group at Keller Williams Realty Phoenix (hereinafter "Lux") and {legalCompany} (hereinafter "Contractor")

WHEREAS, Lux is a property management firm operating throughout Arizona and Florida, and has been engaged by various property owners (individually and collective hereinafter referred to as “Owner”) to provide such services.

WHEREAS, Owner has designated Lux as the entity which is authorized to make decisions and sign documents on behalf of Owner in connection with maintenance and/or repair of their respective properties.

WHEREAS, Lux desires to retain Contractor to provide certain labor, materials, equipment and/or services on behalf, and for the exclusive benefit, of Owner at the respective properties, as indicated in a properly issued Work Order.

NOW, THERFORE, in consideration of the mutual covenants contained herein, Lux, on behalf of each respective Owner, and Contractor agree as follows:

Prior to starting any work, Lux will issue Contractor a Work Order. The Work Order will contain all pertinent information regarding the job, including scope of work, pursuant to any estimate or bid provided by Contractor, and a guaranteed not-to-exceed price. For all jobs over the not-to-exceed price, Contractor will furnish a cost estimate of work to be done prior to beginning work.  No repairs shall be made that exceed not-to-exceed price without prior approval from the Property Manager.

All work must be completed within five (5) business days unless otherwise arranged with property manager and/or tenant.

If a bid for work is requested prior to a Work Order being issued, it must be as specific, and must contain the job address, description of work, type of materials to be used, any warranty/guarantee information and the dollar amount. If specific payment terms are requested, they should be specified.

Payment for materials and subcontractor hired by the contractor will be the sole responsibility of the Contractor.

Contractor will furnish all tools, equipment and supplies to accomplish the agreed work.

Contractor must warrant their labor and materials for at least ninety (90) days after satisfactory completion and will further agree to repair or replace any defective workmanship or material without cost. 

Contractor has sole right and responsibility to hire, supervise all details of work and fire any of his/her employees or assistants. Property Manager shall have complete right and obligation to control and determine quality of work in process and at final inspection, on behalf of property owner. Communication regarding quality of work shall be directed to Contractor.

Contractor will be doing work that is NOT the regular and usual occupation of Property Manager.

Contractor is solely and completely responsible for complying with all Federal, State and local laws and regulations. Contractor is solely and completely responsible for all taxes relating to his company including owner’s partners or officers and all employees or assistants regardless of status or type of occupation or skill.

Contractor has sole and complete responsibility and liability for incidents or accidents in or on the premises or on the way to the job or leaving the job. Responsibility shall be evidenced by complying with Worker’s Compensation procedures or certifying that Contractor will be the only worker on these jobs and will not use any employees/assistants in performing agreed work for Property Manager.

A separate invoice must be submitted for each property.  Any and all invoices and/or requests for payment must include the following information and documentation:

a.     Contractor name

b.     Date service was performed.

c.     Job site address AND unit number, if applicable.

d.     Description of service performed with detailed billing for labor, materials, taxes and permits. 

e.     Cause of issue – tenant neglect or general wear and tear.

f.       Photos showing completed work

g.     Work order #

h.     Dollar Amount

The invoices shall be made out to “Lux Management Group” and send one of the following ways:

a. Postal Mail:                   6400 East Mcdowell Rd Suite 160 Scottsdale, AZ 85257

b. Facsimile Transmittal:    480.237.5445

c. Electronic Mail:              PM@LuxManagementGroup.com    

Contractor must submit invoices and/or requests for payment within thirty (30) days of completing the subject work. Lux will issue payment within thirty (30) days of receipt of invoices and/or requests for payment, subject to the conditions of this Agreement, provided there are no discrepancies, defects or disputes.  (Payments are generally processed weekly, but depending on the time of month the invoice is received, it could take up to thirty (30) days to receive payment.)

Lux’s preferred method to pay Contractors is through ACH deposits directly into Contractor’s bank account.  This allows for payments to be submitted quickly and without any USPS delays.  If ACH payments are elected, Lux shall send an email with details of the deposit.  Alternatively, Lux can issue paper checks that can be picked up at our office or mailed.  If Contractor elects to pick up a check at the office, it will need to be verified in advance that said check has been issued, and is available to be picked up. At no time shall Contractor drop in and demand payment.

Contractor agrees to perform all work in a timely, first-class and workmanlike manner, in conformance with all applicable laws, regulations, ordinances and building codes to the satisfaction of Lux. Any loss, cost, payment or damage required to be paid by Lux resulting from the failure of Contractor to satisfy the requirement of this paragraph, and/or any other provision of this Agreement, whenever occurring, shall be chargeable to and paid by Contractor. Such cost may be determined at Lux’s sole discretion, and may be deducted from the Work Order price.

Contractor agrees to hold Owner and Lux harmless from any and all damages caused by it or its subcontractors, suppliers and materialmen for defective workmanship and/or materials and delays caused thereby, and to pay and reimburse Owner and Lux for any and all such damages.

Upon completion of work or at the end of the workday, the work area must be left clean or in the same condition it was prior to the work starting.

Contractor is required to carry appropriate insurance coverage, with minimum coverage as provided below. A certificate of insurance must be provided before any Work Orders will be issued to Contractor. The minimum requirements are as follows:

• General Liability $1,000,000

• Property Damage $100,000

• Workmen’s Comp $500,000

• Auto Liability $500,000

Contractor will name Keller Williams Realty Phoenix as additional insured for all insurance policies specified in this section. An Additional Insured Certificate must be furnished to the Lux prior to any work commencing. The Additional Insured Certificate must state the following:

“Notwithstanding any provision in the policy to the contract, such insurance as afforded by this policy for the benefit of Keller Williams Realty Phoenix shall be primary with respect to any claims, losses or liabilities arising out of the insured’s scope of work and/or business practice, and any insurance carried by Keller Williams Realty Phoenix shall be excess and noncontributing.”

“Cancellation: Should your policy be cancelled before the expiration date, the issuing company will endeavor to mail ten (10) days written notice to the certificate holder, but failure to mail such notice shall impose no obligation or liability upon Keller Williams Realty Phoenix.”

To the fullest extent permitted by law, Contractor hereby agrees to indemnify and to protect, defend, and hold Owner and Lux, and their respective subsidiaries, affiliates, parent companies and their respective members, officers, directors, managers, employees, agents, shareholders, successors and assigns, heirs, administrators, and personal representatives (collectively “Indemnitees”) harmless form and against any and all claims, actions, arbitrations, suits, liabilities, obligations, losses, legal proceedings, damages, costs, expenses, awards, penalties, fines, or judgments, including, without limitation, reasonable attorneys’ fees and costs (whether or not suit is filed) (collectively “Actions”) that any Indemnitee may suffer or incur or be threatened with, and which arise by reason of or relating directly or indirectly to any of the following: (a) performance of the Contractor’s work described in an approved Work Order; (b) violation of or failure to comply with or abide by this Contract or any Applicable Laws; (c) any stop notices, mechanic’s liens or similar claims relating to any labor, services, materials, goods or equipment whether provided by Contractor or any of its subcontractor, suppliers or materialmen relating to the work described in an approved Work Order; or (d) any breach or alleged breach of Contractor’s representations, warranties, obligations, covenants or agreements set forth in this Contract. Contractor’s indemnity obligations under this Section shall include all attorneys’ fees, investigation costs, expert witness fees and costs, court costs, and other costs and expenses incurred by and Indemnitee in connection with any Action and shall exist regardless of whether Contractor alleges that Owner or Lux is in breach of this Contract. The indemnification obligations contained in this Section shall survive the completion of any Work Order and/or earlier termination of this Contract.

Contractor agrees to comply with OSHA requirements, and to employ only competent, careful, orderly persons for its work. Upon notification by Lux that the conduct of any person employed by Contractor is unsatisfactory, Contractor agrees to immediately remove such person from the job

In the event that Contractor causes any damage to any property, personal or otherwise, Contractor will be held liable and be expected to resolve the matter immediately.

It is understood and agreed that all labor and/or materials furnished by Contractor in performance of its work, shall be deemed to be included within the Work Order price, and the same shall, nevertheless, be deemed to be included within the scope of work properly and necessarily required for the performance thereof, except that any additional labor and/or materials furnished that is authorized by Lux in a separate or amended Work Order, prior to the commencement thereof, together with a definite statement in said Work Order that the labor and/or materials shall be deemed to be an “extra” and shall be paid for in addition to the Work Order price.

It is Contractor’s responsibility to schedule its work with each respective tenant. As a service company, time is of the essence, meaning that we are judged, not only on the quality of our work, but on the timeliness as well. Communicate with tenant if you are going to be early/late or need to reschedule. If Contractor is unable to schedule its work with a tenant, then it must request a key from Lux to gain access to the property. Contractor will be required to sign for the key and must return all keys within a timely manner. 

On occasion, Contractor may receive authorization from property manager to enter home via lockbox key. This lockbox combination needs to be safeguarded wherever possible. 

Lux has instituted company policy to preclude the development of any situation or relationship which might compromise good business judgment or create or appear to create the appearance of unethical practices. Accordingly, this policy prohibits our company employees, or their family members from accepting gifts, loans, or use of accommodations from anyone with whom we do business. Gifts of inconsequential value may be accepted in circumstances where such minor gifts are customary industry practices. Any questions regarding this policy should be directed to the property manager.

1.      Do not enter the property without authorization.

2.      Do not enter the properties with only children under the age of 18 at home. NO EXCEPTIONS.

3.      Knock before entering.

4.      Display a positive attitude while at the home!

5.      All maintenance requests/work orders must come from Lux. Lux will not be responsible for any charges incurred by tenant ordered services. Tenants are not authorized to request maintenance.

6.      Complete ONLY the tasks on your work order; if additional work is needed, call the office for authorization.

a.     If there are small items that need to be addressed, we prefer for them to be handled while onsite so as to avoid a separate trip back to the property.  Please call/text Property Manager at 480.999.2308 for quick/immediate approval. 

b.     Please inform the Property Manager of any other repairs brought up by the tenant or any “preventative maintenance” needs noticed (EX: water leaks, dripping faucets, or faulty smoke alarms, etc.)

7.      Contractor shall report any unusual items such as pet odors or damage to the property caused by the tenant.

8.      If it is necessary to turn off power or water to perform the work, Contractor agrees to notify the tenant beforehand.

9.      Move only those personal items of the occupant’s that are required to do your job.

10.   Do not touch or operate any of the occupant’s personal belongings. Do not borrow any tools from the occupant.

11.   Do not make comments or observations about other repairs which may need to be done or about the condition of the property. Especially don’t make comments with sexual or suggestive overtones.

12.   Do not promise to return or repair items which have not been authorized on your current work order.

13.   Please do not discuss any charge back possibilities with tenants.  We do not want the wrong thing to be implied or said without prior guidance from the Property Manager.

14.   Clean up before leaving the property.  Remove all scrap materials.  Be conscious of tracking mud, dirt or grease in to the home. If a tenant’s belongings need to be moved, return them when  completed.

15.   Make sure any windows or doors you open are appropriately locked and secured. Ensure all lights are turned off.  If vacant, leave the AC thermostats at 78 degrees. 

16.   Always be PROFESSIONAL, COURTEOUS, and CONSIDERATE. You are in someone else’s home.

I hereby confirm that I have read and agree to all the terms and conditions outlined above. I also affirm that all the information I have provided is true, accurate, and complete to the best of my knowledge.

IN WITNESS WHEREOF, the parties have caused this Agreement to by duly executed and delivered as of the Effective Date {dateOf}

Part II Certification 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 for Part II, later.

Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9.

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) 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, later. (Rev. 10-2018)

Form W-9 (Rev. 10-2018) 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, later, for further information. 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 301.7701-7 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 Pub. 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.

Page 2 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 8233.

What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% 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 instructions for Part II 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, later, and the separate Instructions for the Requester of Form W-9 for more information. Also see Special rules for partnerships, earlier.

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, later, and the Instructions for the Requester of Form W-9 for more 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.

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.

Form W-9 (Rev. 10-2018) 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.

IF the entity/person on line 1 isTHEN check the box for a(n) CorporationCorporation

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 (other than an account maintained by a foreign financial institution (FFI, list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a 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.

Individual/sole proprietor or single- member LLC Sole proprietorship, or Single-member limited liability company (LLC) owned by an individual and disregarded for U.S. federal tax purposes. LLC treated as a partnership for U.S. federal tax purposes, LLC that has filed Form 8832 or(P= Partnership; C= C corporation; or S= S corporation) 2553 to be taxed as a corporation, or LLC that is disregarded as an entity separate from its owner but the owner is another LLC that is not disregarded for U.S. federal tax purposes.

Limited liability company and enter the appropriate tax classification.

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 301.7701-2(c2iii 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. 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 on line 3 for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3.

If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on 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(b7) if the account satisfies the requirements of section 401(f2) 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 1940 10-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

Form W-9 (Rev. 10-2018) 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 forTHEN the payment is exempt for All exempt payees except for 7 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 2012. Barter exchange transactions andExempt payees 1 through 4 patronage dividends Payments over $600 required to be Generally, exempt payees reported and direct sales over 1 through 52 $5,000 Payments made in settlement ofExempt payees 1 through 4 payment card or third party network transactions

Interest and dividend payments

Page 4 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. If this address differs from the one the requester already has on file, write NEW at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records. Line 6 Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)

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(a37) B The United States or any of its agencies or instrumentalities C 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 1.1472-1(c1i) E-A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c1i) 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

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. If you are a single-member LLC that is disregarded as an entity separate from its owner, 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 What Name and Number To Give the Requester, later, 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 www.SSA.gov. You may also get this form by calling 1-800-772-1213. 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 www.irs.gov/Businesses and clicking on Employer Identification Number (EIN) under Starting a Business. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or SS-4 mailed to you within 10 business days. 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.

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(a1)

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 item 1, 4, or 5 below indicates otherwise. For a joint account, only the person whose TIN is shown in Part | 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.

Form W-9 (Rev. 10-2018) 1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. 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 1983. 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 corporations4 5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), ABLE accounts (under section 529A), 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.

Give name and EIN of: For this type of account: 14. Account with the Department of Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments 15. Grantor trust filing under the Form 1041 Filing Method or the Optional Form 1099 Filing Method 2 (see Regulations section 1.671-4(b2iB 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. 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, earlier. *Note: The 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.

What Name and Number To Give the Requester

Give name and SSN of: The individual The actual owner of the account or, if combined funds, the first individual on the account Each holder of the account

Secure Your Tax Records From Identity Theft

2. Two or more individuals (joint account) other than an account maintained by an FFI 3. Two or more U.S. persons (joint account maintained by an FFI) 4. Custodial account of a minor (Uniform Gift to Minors Act) 5. a. The usual revocable savings trust The grantor-trustee (grantor is also trustee) b. So-called trust account that is not a legal or valid trust under state law 6. Sole proprietorship or disregarded entity owned by an individual 7. Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulations section 1.671-4(b2i)

For this type of account: 8. Disregarded entity not owned by anThe owner individual 9. A valid trust, estate, or pension trustLegal entity The corporation 10. Corporation or LLC electing corporate status on Form 8832 or Form 2553 11. Association, club, religious, The organization charitable, educational, or other tax- exempt organization The partnership 12. Partnership or multi-member LLC The broker or nominee 13. A broker or registered nominee

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 1-800-908-4490 or submit Form 14039. For more information, see Pub. 5027, Identity Theft Information for Taxpayers. Victims of identity theft who are experiencing economic harm or a systemic 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 1-877-777-4778 or TTY/TDD 1-800-829-4059. Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email 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.

Form W-9 (Rev. 10-2018) The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email 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 email 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 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at spam@uce.gov or report them at www.ftc.gov/complaint. You can contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338 If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027. Visit www.irs.gov/IdentityTheft to learn more about identity theft and how to reduce your risk.

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.