FIRPTA Non Foreign Status Certification Entity Transferor Seller

Form 2FIRPTA NON-FOREIGN STATUS CERTIFICATIONENTITY TRANSFEROR/SELLEREscrow No.: Escrow Officer: Section 1445 of the Internal Revenue Code provides that a transferee (buyer) of a U.S.real property interest must withhold tax if the transferor (seller) is a foreign person. For U. S. taxpurposes (including Section 1445), the owner of a disregarded entity (which has legal title to aU.S. real property interest under local law) will be the transferor of the property and not thedisregarded entity. To inform the transferee (buyer) that withholding of tax is not required uponthe disposition of a U. S. real property interest by (hereinafter referred to as "Transferor323), the undersigned hereby certifies the following onbehalf of Transferor: 1.Transferor is not a foreign corporation, foreign partnership, foreign trust, or foreignestate (as those terms are defined in the Internal Revenue Code and Income TaxRegulations);2.Transferor is not a disregarded entity as defined in Treasury Regulation 2441.1445- 2(b)(2)(iii);3.Transferor's U.S. employer identification number is; and4.Transferor's office address is.(P.O. Box and mailing address may be provided in addition to, but not in lieu of, the office address.) Transferor understands that this certification may be disclosed to the InternalRevenue Service by transferee and that any false statement contained herein could be punishedby fine, imprisonment, or both.Under penalties of perjury, I declare that I have examined this certification; and to thebest of my knowledge and belief, it is true, correct and complete. I further declare that I haveauthority to sign this document on behalf of Transferor.Signed: Print Name: Title: Dated: C:\law-docs\foreign\FIRPTA\Cert\masters\Entity.doc05/25/04 American LegalNet, Inc. www.FormsWorkFlow.com