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HomeMy WebLinkAbout000194E Original ContractPILOT PARTICIPATION AGREEMENT This PILOT PARTICIPATION AGREEMENT, made and entered into as of the last signature date written below, is between Global Energy Partners, LLC, City of Port Angeles, and PA Hardwood "Customer"). RECITALS The City of Port Angeles "COPA In partnership with the Bonneville Power Administration "BPA is conducting this Commercial and Industrial Demand Response Pilot Project ('Project") which is designed to demonstrate Demand Response (DR) capabilities and technologies in the Pacific Northwest. Global Energy Partners, LLC "Global") has been engaged by BPA to manage the Protect. This Protect alms to demonstrate that commercial and industrial ("C &I DR assets can be used to: Delay or eliminate the need for regional transmission system upgrades; Reduce peak electrical demand; Reduce wholesale power supply costs; Test the ability to dispatch specific C &I loads through automated DR strategies. In addition to the above goals, BPA will investigate and collect information as to the responsiveness of C &I loads served by COPA to determine the benefits of DR as a tool for assisting BPA meet system loads and grid conditions. 1. The Customer agrees to participate in the Project with the understanding that the Customer shall receive an Equipment/Installation Incentive for the implementation of demand response technologies and measures at its operating site. Global agrees to pay agreed upon project costs for the design, procurement, and installation of the automated demand response technologies and measures. 2. The Equipment/Installation Incentive shall be for the reimbursement of costs associated with the design, procurement, and installation of the automated demand response technologies and measures. The Equipment/Installation Incentive amount and automated demand response technologies and measures are defined In Attachment A. The total Equipment/Installation Incentive cannot exceed 100% of the automated demand response project costs. 3. Global will work with the Customer to develop the specifications for the potential cost effective automated demand response technologies and measures. Global will perform a field visit to conduct a pre installation inspection to verify the compatibility of existing technology, estimate the demand response potential, and work with an installation vendor to identify the scope and cost of the work. 4. Within two weeks after the installation of the automated demand response technologies and measures are completed, the Customer shall contact Global to schedule a post installation inspection. A Global representative will visit the site to verify that that the automated demand response technologies and measures have been Installed and are fit for the use intended. BPA Pilot Participation Agreement AGREEMENT O ©o lct -tE. 1 5. After completion of items 1 -4, the Customer shall provide Global with copies of invoices for project equipment and construction. Invoices must include: vendor name /address /phone, itemized listing of products including quantity, product description, manufacturer, model and other identifying information as appropriate, and cost details. All information must be provided to Global within 5 days of the post installation inspection. Upon receipt of the Invoices from Customer, Global will submit a request to BPA for reimbursement. Global will then pay the Customer within 60 days upon the receipt of the invoices from Customer. 6. After the post installation inspection, the Customer agrees to begin participating in DR demonstration test events to be scheduled either by the COPA or the BPA. These demonstration test events will evaluate the technical and economic efficacy of C &I DR for winter, non winter and fast DR applications. The anticipated number of events will be no more than fifteen (15) for the entire Project, the duration of any single event will not exceed two (2) hours. 7. In order to receive the Equipment/Installation Incentive from Global, the Customer must complete and submit a W -9. A copy of the W -9 form is included in Attachment B. 8. This agreement shall expire on August 31, 2012, unless the Parties mutually agree to either an extension or early termination of the Agreement. 9. The Customer shall take adequate safeguards to prevent loss, damage, or theft of the Project Equipment and control, communication, and monitoring equipment. The Customer shall follow adequate maintenance procedures to keep the Equipment In good condition. No warranty, expressed or implied, is provided except that provided by the Equipment Manufacturer. The Customer agrees that It will not make any claim or file any action against Global, COPA, or the BPA, its officers, officials, employees, and volunteers in connection with the Project or use of Project Equipment. 10. The Customer shall indemnify and hold harmless Global, COPA, and BPA, its officers, officials, employees, and volunteers from any and all claims, injuries, damages, losses or suits, Including attomey fees, arising or issuing out of or in connection with the Project, except as may be caused by the sole negligence or willful conduct on part of Global, COPA, or BPA. Neither Global, COPA, BPA, nor the installation vendor are responsible for any federal income tax liability, which may be imposed on the Customer as a result of payment of any incentives. 11. In the course of performing the work, Global may be given access to confidential and /or proprietary commercial, technical, energy consumption, and financial information "Information The Customer agrees that Global may use Customer's Information as necessary to detail the results of the Project, including communicating Project data to BPA. Global agrees not to disclose or otherwise make the Information available to other third parties, and to maintain security procedures and practices practices that comply with the Federal Trade Commission Red Flags Rules as part of the Fair and Accurate Credit Transactions Act of 2003; however, BPA may release information provided by Customer to comply with FOIA or if required by any other federal law or court order. For information that Customer designates in writing as proprietary, BPA will limit the use and dissemination of that information within BPA to employees who need the information for purposes of the Project. BPA Pilot Participation Agreement 2 OIJOBAL IENER OnitIVER: Nano cAA. \e.cdro6.1%1/4 L./ Ti: V: ce. ?resteltAa vw-r_ 5doi 6oc: 0014, a Phcee: "z-czu:) MOW iYq. Date: 1 1 Date. City af Pod Angeles Sawed: Na AVITIA-- The err Addrss, ,31r \s"t ,cilttr" P Avhs tcA 0:16 Ptxtras. AND ACCIPTED: f3Nt at ParticelkiNfli Agtitenitrta )fir 71- Staned Name: Tele: Add 1 (s( If L. otr, S '4O tr.-lc-knot^ C4444%.N, Global will work with the control vendor to verify that the automated demand response technology (vendor's equipment) has been installed and Is fit for the use intended and the measures (load -shed strategies) function correctly at no additional cost to the City or customer. Fit for use intended, constitutes a fully functional Demand Response Control and Communication System capable of interfacing with the DRBIzNet platform. Global will also work with UISOL to guarantee DRBizNet connectivity to the Customer location stated in the Vendor Proposal at no additional cost to the City or customer. Winter Measure Descriptions Measure 1. Degree of Load Shed Description of Measure Adjustment Equipment Impacted Estimate Shut down specific Full shut down of Log chippers totaling 708 kW processing equipment. this equipment 400hp, 2x250hp arbors, 50 hp hydraulic motor, misc smaller motors. Summer Measure Descriptions Measure 1. Degree of Load Shed Description of Measure Adjustment Equipment Impacted Estimate Full shut down of 708 kW Shut down specific processing this Log chippers totaling 400hp, 2x250hp arbors, equipment. equipment 50 hp hydraulic motor, misc smaller motors. Attachment A Funding available for controls installation work Estimated project cost (external) $1,500 Estimated project cost (Internal) $22,050 Other costs $0.00 Estimated WSST $1,978 Total inc WSST $25,528 August 5, 2011 To Keith Harris (Plant Manager, Port Angeles Hardwood) and Scott Janni (CEO, Port Angeles Hardwood), This proposal outlines the costs that will be incurred by Port Angeles Hardwood to install the equipment and modify the existing control system programs required for participating in the city of Port Angeles demand response pilot program. As per discussions with Robert Kajfasz and Leigh Holmes, Port Angeles Hardwood will be reimbursed for all parts and labor costs associated with this installation. The terms for reimbursement will be net 60 days. Port Angeles Hardwood will then participate in the Demand Response pilot program by altering control system programs to automatically shed electrical loads when a signal is received by the hardware that a demand event is occurring. Below is an estimate of those parts and labor costs. 1) Parts Cost: $13,000 a. Panelview Plus touchscreen for monitoring status and selecting Toad to shed b. Ethernet 10 to communicate with PLC c. Gridlinks ADR device d. Modhopper wireless devices for meter to PLC communication ($900 each 2) e. Hoffman box to mount touchscreen and contain PLC, ADR devices 2) Labor Costs $10,550 a. Panel building and installation b. Instalation of the Gridlink box. c. PLC programming (for load shed) d. Touchscreen Programming e. Installation of Modhopper device on electric meter by Olympic Electric ($1,500) f. Install Cat 5 to link Gridlink device to fiber optic network terminus($50) 3) Total Cost $23,550 I estimate that it will take 2 -3 weeks to Implement this project. That includes the time for ordering and receiving parts, building panels, and doing all the touchscreen and control system programming. Sincerely, Ruairi Cussen Electrical Supervisor, Port Angeles Hardwood w Form -9 (Rev. November 2005) Department of the Treasury Internal Revenue Service Part I Part 11 Name (as shown on your Income tax return) PORT ANGELES HARDWOOD LLC Business name, if different from above Individual/ Check appropriate box: Sole proprietor Address (number, street, and apt or suite no 333 Eclipse Industrial Parkway City, state, and ZIP code PORT ANGELES, WA 98363 List account number(s) here (optional) Taxpayer Identification Number (TIN) Request for Taxpayer Identification Number and Certification Corporation Partnership m Other D LLC Cat No Date R. Give form to the requester. Do not send to the IRS. Exempt from backup withholding Requester's name and address (optional) Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid Social socurity number backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, It is your employer identification number (EMI). If you do not have a number, see How to get a TIN on page 3. or Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose Employer Identification number number to enter. 2 1 0.1' 1 1 4 1 5 1 4 1 0 1 7 1 2 Certification 1141 +ill Under penalties of perjury, I certify that 1. The number shown on thls 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. person (including a U.S. resident alien). Certification instructions. You must cross out Item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all Interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must provide your correct TIN. (See the instructions on page 4 Sign Signature of Here u.s. porson Purpose of Form A person who is required to file an information return with the IRS, must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA. U.S. person. Use Form W -9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to: 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. In 3 above, 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. Note. If 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. For federal tax purposes, you are considered a person if you are: o An individual who is a citizen or resident of the United States, A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, or Any estate (other than a foreign estate) or trust. See Regulations sections 301.7701 -6(a) and 7(a) for additional information Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax on any foreign partners' share of income from such business. Further, in certain cases where a Form W -9 has not been received, a partnership is required to presume that a partner is a foreign person, and pay the 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 withholding on your share of partnership income. The person who gives 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 is in the following cases: o The U S owner of a disregarded entity and not the entity, 10231X Form W -9 (Rev. 11 -2005) Attachment B Form W -9 (Rev. 11 -2005) The U.S. grantor or other owner of a grantor trust and not the trust, and The U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Foreign person. If you are a foreign person, do not use Form W -9. Instead, use the appropriate Form W -8 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities). Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a "saving clause." Exceptions specified In the saving clause may permit an exemption from tax to continue for certain types of Income even after the recipient has otherwise become a U.S. resident alien for tax purposes. If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W -9 that specifies the following five items: 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions. 4. The type and amount of Income that qualifies for the exemption from tax. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S. -China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship Income would attach to Form W -9 a statement that includes the information described above to support that exemption. If you are a nonresident alien or a foreign entity not subject to backup withholding, give the requester the appropriate completed Form W -8. What Is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 28% of such payments (after December 31, 2002). This is called "backup withholding." Payments that may be subject to backup withholding include interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding. You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return. Payments you receive will be subject to backup withholding If: 1. You do not furnish your TIN to the requester, 2. You do not certify your TIN when required (see the Part 11 Instructions on page 4 for details), Page 2 3. The IRS tells the requester that you fumished 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 the instructions below and the separate Instructions for the Requester of Form W -9. Also see Special rules regarding partnerships on page 1. Penalties Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false Information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty. Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties Including fines and /or imprisonment. Misuse of TINS. If the requester discloses or uses TINS in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Name If you are an individual, you must generally enter the name shown on your income tax retum. However, if you have changed your last name, for Instance, due to marriage without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name. If the account is In joint names, list first, and then circle, the name of the person or entity whose number you entered In Part I of the form. Sole proprietor. Enter your individual name as shown on your income tax retum on the "Name" tine. You may enter your business, trade, or "doing business as (DBA)" name on the "Business name" line. Limited liability company (LLC). If you are a single- member LLC (including a foreign LLC with a domestic owner) that Is disregarded as an entity separate from its owner under Treasury regulations section 301.7701 -3, enter the owner's name on the "Name" line. Enter the LLC's name on the "Business name" line. Check the appropriate box for your filing status (sole proprietor, corporation, etc.), then check the box for "Other" and enter "LLC" in the space provided. Other entitles. Enter your business name as shown on required federal tax documents on the "Name" Tine. 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 the "Business name" tine. Note. You are requested to check the appropriate box for your status (individual /sole proprietor, corporation, etc.). Exempt From Backup Withholding If you are exempt, enter your name as described above and check the appropriate box for your status, then check the "Exempt from backup withholding" box in the line following the business name, sign and date the form. Form W -9 (Rev. 11 2005) Generally, individuals (including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends. Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding. Exempt payees. Backup withholding is not required on any payments made to the following payees: 1. An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(t)(2), 2. The United States or any of Its agencies or instrumentalities, 3. A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities, 4. A foreign govemment or any of its political subdivisions, agencies, or instrumentalities, or 5. An international organization or any of Its agencies or instrumentalities. Other payees that may be exempt from backup withholding include: 6. A corporation, 7. A foreign central bank of Issue, 6. A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States, 9. A futures commission merchant registered with the Commodity Futures Trading Commission, 10. A real estate Investment trust, 11. An entity registered at all times during the tax year under the Investment Company Act of 1940, 12. A common trust fund operated by a bank under section 584(a), 13. A financial institution, 14. A middleman known In the investment community as a nominee or custodian, or 15. A trust exempt from tax under section 664 or described in section 4947. The chart below shows types of payments that may be exempt from backup withholding. The chart applies to the exempt recipients listed above, 1 through 15. IF the payment is for Interest and dividend payments All exempt recipients except for 9 Broker transactions Barter exchange transactions and patronage dividends Payments over $600 required to be reported and direct sales over $5,000' I THEN the payment Is exempt tor... Exempt recipients 1 through 13. Also, a person registered under the Investment Advisers Act of 1940 who regularly acts as a broker Exempt recipients 1 through 5 Generally, exempt recipients 1 through 7 'See Form 1099 MISC, Miscellaneous Income, and Its Instrucsons. 'However, the following payments made to a corporation (including gross proceeds paid to an attorney under section 6045(1), even if the attorney Is a corporation) and reportable on Form 1099 MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees; and payments for services pald by a federal executive agency. Page 3 Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS Individual taxpayer identification number ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below. If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN. If you are a single -owner LLC that is disregarded as an entity separate from its owner (see Limited liability company (LLC) on page 2), enter your SSN (or EIN, If you have one). If the LLC is a corporation, partnership, etc., enter the entity's EIN. Note. See the chart on page 4 for further clarification of name and TIN combinations. How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS -5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at www.socialsecurity.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.lrs.gov /businesses and clicking on Employer ID Numbers under Related Topics. You can get Forms W -7 and SS-4 from the IRS by visiting www.irs.gov or by calling 1- 800 -TAX -FORM (1 -800- 829 3676). If you are asked to complete Form W -9 but do not have a TIN, write "Applied For" in the space for the TiN, sign and date 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. Writing "Applied For" means that you have already applied for a TIN or that you intend to apply for one soon. Caution: A disregarded domestic entity that has a foreign owner must use the appropriate Form W -8. 4 Form W-9 (Rev. 11 -2005) Part I1. Certification To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W -9. You may be requested to sign by the withholding agent even if items 1, 4, and 5 below indicate otherwise. For a joint account, only the person whose TIN is shown in Part I should sign (when required). Exempt recipients, see Exempt From Backup Withholding on page 2. Signature requirements. Complete the certification as indicated In 1 through 5 below. 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 to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations). 5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification. Page 4 What Name and Number To Give the Requester For this type of account: 1 Individual 2. Two or more Individuals (joint account) 3. Custodian account of a minor (Uniform Gift to Minors Act) 4. a. The usual revocable savings trust (grantor is also trustee) b. So- called trust account that is not a legal or valid trust under state law 5. Sole proprietorship or single -owner LLC For this type of account: 6. Sole proprietorship or single -owner LLC 7. A valid trust, estate, or pension trust 8. Corporate or LLC electing corporate status on Form 8832 9. Association, club, religious, charitable, educational, or other tax- exempt organization 10. Partnership or multi member LLC 11. A broker or registered nominee 12. 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 Give name and SSN o1: The individual The actual owner of the account or, if combined funds, the first individual on the account The minor 2 The grantor-trustee The actual owner' The owner 3 Give name and EIN of: The owner Legal entity The corporation The organization The partnership The broker or nominee The public entity 'Ust 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. Circle the minor's name and furnish the minor's SSN. 'You must show your individual name and you may also enter your business or "DBA' name on the second name line. You may use either your SSN or EIN (if you have one). If you are a sole proprietor. IRS encourages you to use your SSN. List first and circle the name of the legal 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 regarding partnerships on page 1. 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. Privacy Act Notice Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, mortgage Interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA, or Archer MSA or HSA. The IRS uses the numbers for identification purposes and to help venfy the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply.