FORMS AND INSTRUCTIONS

Entity	Category	Forms	Additional Documentation
Foreign Individual	Non-U.S. Individual	W-8BEN Form	Depending on Due Diligence review
Foreign Individual	Non-U.S. Individual with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
Foreign Corporation	Non-U.S. Corporation as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
Foreign Corporation	Non-U.S. Corporation with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
Foreign Disregarded Entity	Non-U.S. Entity	W-8BEN Form	Depending on Due Diligence review
Foreign Disregarded Entity	Non-U.S. Entity with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
Foreign Partnership	Withholding Foreign Partnership	W-8IMY Form	Withholding Statement with tax pools
Foreign Partnership	Non-Withholding Foreign Partnership	W-8IMY Form	Withholding Statement with beneficial owners allocations along with proper IRS tax forms for each owner
Foreign Simple Trust	Non-U.S. Withholding Simple Trust	W-8IMY Form	Withholding Statement with tax pools
Foreign Simple Trust	Non-U.S. Non-Withholding Simple Trust	W-8IMY Form	Withholding Statement with beneficial owners allocations along with proper IRS tax forms for each owner
Foreign Grantor Trust	Non-U.S. Withholding Grantor Trust	W-8IMY Form	Withholding Statement with tax pools
Foreign Grantor Trust	Non-U.S. Non-Withholding Grantor Trust	W-8IMY Form	Withholding Statement with beneficial owners allocations along with proper IRS tax forms for each owner
Foreign Complex Trust	Non-U.S. Complex Trust as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
	Non-U.S. Complex Trust with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
	Non-U.S. Withholding Trust	W-8IMY Form	Withholding Statement with tax pools
Foreign Estate	Non-U.S. Estate as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
Foreign Estate	Non-U.S. Estate with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
Foreign Government	Non-U.S. Government as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
	Non-U.S. Government with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
	Non-U.S. Government Claiming Exemption from U.S. withholding	W-8EXP Form and Instructions	Not required
Foreign International Organization	Non-U.S. International Organization as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
	Non-U.S. International Organization with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
	Non-U.S. International Organization Claiming Exemption from U.S. withholding	W-8EXP Form	Not required
Foreign Central Bank of Issue	Non-U.S. Central Bank of Issue as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
Foreign Central Bank of Issue	Non-U.S. Central Bank of Issue Claiming Exemption from U.S. withholding	W-8EXP Form	Not required
Foreign Tax Exempt Organization	Non-U.S. Foreign Tax Exempt Organization as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
	Non-U.S.Foreign Tax Exempt Organization with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
	Non-U.S. Foreign Tax Organization Claiming Exemption from U.S. withholding	W-8EXP Form	Opinion Letter from either Internal Revenue Service or U.S. Counsel
Foreign Private Foundation	Non-U.S. Foreign Private Foundation as Beneficial Owner	W-8BEN Form	Depending on Due Diligence review
	Non-U.S. Foreign Private Foundation with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
	Non-U.S. Foreign Private Foundation Claiming Exemption from U.S. withholding	W-8EXP Form	Opinion Letter from either Internal Revenue Service or U.S. Counsel
Government of U.S. Possession	Non-U.S. Government of U.S. Possession	W-8EXP Form	Not required
Foreign Financial Intermediary	Qualified Intermediary (QI)	W-8IMY Form	Withholding Statement with tax pools
Foreign Financial Intermediary	Non Qualified Intermediary(NQI)	W-8IMY Form	Withholding Statement with beneficial owners allocations along with proper IRS tax forms for each owner
U.S. Branch of a Non-U.S. Entity	U.S. Branch with Effectively Connected Income	W-8ECI Form	U.S. issued taxpayer identification number
U.S. Branch of a Non-U.S. Entity	U.S. Branch acting as a Non Qualified Intermediary	W-8IMY Form	Withholding Statement with beneficial owners allocations along with proper IRS tax forms for each owner

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IRS Circular 230 Disclosure:
Wachovia Capital Markets, LLC and its affiliates do not provide tax advice. Accordingly, any discussion of U.S. tax matters contained herein (including any attachments) is not intended or written to be used, and cannot be used, in connection with the promotion, marketing or recommendation by anyone unaffiliated with Wachovia Capital Markets, LLC of any of matters addressed herein or for the purpose of avoiding U.S. tax-related penalties.