N. Y. S. DEPARTMENT OF STATE DIVISION OF CORPORATIONS AND STATE RECORDS ALBANY, NY 12231-0001 FILING RECEIPT ENTITY NAME: SLK DESIGNS, LLC DOCUMENT TYPE: ARTICLES OF ORGANIZATION (DOM LLC) COUNTY: NEWY FILED: 05/31/2012 DURATION: ********#* CASH#: 120531000137 FILM #:120531000129 FILER: EXIST DATE DARREN K. INDYKE, ESQ. 05/31/2012 DARREN K. INDYKE, PLLC 575 LEXINGTON AVENUE, 4TH FLOOR NEW YORK, NY 10022 ADDRESS FOR PROCESS: C/O CT CORPORATION SYSTEM 111 EIGHTH AVENUE NEW YORK, NY 10011 REGISTERED AGENT: C T CORPORATION SYSTEM 111 EIGHTH AVENUE al NEW YORK, NY 10011 ts Ot <4" SEES SSSSSSSSSSSSSS SSS SS SSS SS SS SSS SS SSSSSST ASS SSSSSS Sse sees sseeseeeeseeeeeeeeeerre SERVICE COMPANY: CT CORPORATION SYSTEM - 07 SERVICE CODE: 07 * FEES 260.00 PAYMENTS 260.00 FILING 200.00 CASH 0.00 TAX 0.00 CHECK 0.00 CERT 0.00 CHARGE 0.00 COPIES 10.00 DRAWDOWN 260.00 HANDLING 50.00 OPAL 0.00 REFUND 0.00 8478174CC DOS-1025 (04/2007) EFTA00549991

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STATE OF NEW YORK DEPARTMENT OF STATE I hereby certify that the annexed copy has been compared with the original document in the custody of the Secretary of State and that the same is a true copy of said original. WITNESS my hand and official seal of the Department of State, at the City of Albany, on May 31, 2012. AY ~.% if i Ss * Ly ey vr, So" . P Daniel E. Shapiro e *eeeeeee® Rev. 06/07 Y. CNY ttc First Deputy Secretary of State EFTA00549992

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CT-07 ARTICLES OF ORGANIZATION | } OF SLK DESIGNS, LLC Under Section 203 of the Limited Liability Company Law FIRST: The name of the limited liability company is: SLK Designs, LLC (the “Company’). SECOND: The county within this state in which the office of the Company is to be located is: New York County. THIRD: The Secretary of State of the State of New York is designated as agent of the Company upon whom process against it may be served. The post office address within or without this state to which the Secretary of State of the State of New York shall mail a copy of any process against the Company served upon him or her is: c/o C T CORPORATION SYSTEM, 111 Eighth Avenue, New York, New York 10011. FOURTH: The name and street address within this state of the registered agent of the Company upon whom and at which process against the Company can be served is: C T CORPORATION SYSTEM, 111 Eighth Avenue, New York, New York 10011. (Signature) Tbawven KTondbge Organizer (Print or Type Name) 120531000124 EFTA00549993

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120531000/29 Articles of Organization = of SLK DESIGNS, LLC ; (Entity Name) Under Section 203 of the Limited Liability Company Law oe oe BO Tae . STATE OF NEW YORK DEPARTMENT OF STATE FILED MAY 31 2012 Filed by: 5 ; DARREN K. INDYKE, ESQ. wv. IY OS | (Name) Darren K. Indyke, PLLC, 575 Lexington Avenue, 4th Floor : (Mailing address) ! New York, New York 10022 (City, State and ZIP code) DRAWDOWN : ui Cyst Rot Ht SUPEIIACC 120531000 131 EFTA00549994

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com 99°4 Application for Employer Identification Number OMB No. 1545-0008 . hy =N eee Government ayencies Indien tical erties, certain indwiduaies and ethers) intemal Reveewe Service | & See separate instructions for each line. —» Keep a copy for your records. 1 Lagal name of entity (or individual) for whom the EIN is being requested €/2 Trade name of business (if different rom name on line 1) [3 Executor, administrator, trustee, “care of” name $e Mailing address (room, apt., suite no. and street, or box) |5a Street address (if differant) (Do not enter a box.) Ea City, state, and ZIP code (if foreign, see instructions) 5b City, state, and ZIP code (if foreign, see instructions) 6 6 County and state where principal business is located 7a Name of responsible party 7b SSN, ITIN, of EIN she If 8a is “Yes,” enter the number of aforeignequivaien}? . . . . , OYes [) No ULCmembes 2... Pm (0s “Yes was the LLC organized in he United States? pL Ves) No = Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check. CO Sole proprietor (SSN) ! : C Estate (SSN of decedent) i ! C) Partnership DD Plan administrator (TIN) C Corporation (enter form number to be fled) PT) Trust (TIN of grantor) C) Personal service corporation 1 National Guard a) State/local goverment © churen or church-controlled organization CO Farmers’ cooperative [] Federal government/mittary C Other nonprofit organization (specify) ®____________ ss () remic oO Indian tribal governments/enterprises C) Other (specify) > Group Exemption Number (GEN) if any > 9b if a corporation, name the state or foreign country Foreign country (if applicable) where incorporated 10 Reason for applying (check only one box) CO Banking purpose (specify purpose) > CO) Started new business (specify type) » __________ 1] Changed type of organization (specify new type) > ————————————__._ 0 Purchased going business CO Hired employees (Check the box and see line 13.) [1] Created a trust (specify type) > A Compliance with IRS withholding regulations CO Created a pension plan (specify type) > Other ify) > Date business started or acquired (month, day, year). See instructions. W 12 Closing month of accounting year 14 Ifyou expect your employment tax liability to be $1,000 or less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly, check here. (Your employment tax liability generally will be $1,000 or less if you expect to pay $4,000 or less in total wages.) If you do not check this box, you must file Form 941 for juarter, 15 oneal. | __ eS nonresident alien (month, day, year) . — 16 Chak one box Sal Gest describes the principal actly of your business o Health care & social assistance OC whoiesale-agent/broker © Construction [) Rental & teasing () Transportation & warehousing L) Accommodation & food service [) wholesale-other [-] Retail OD Realestate [ Manufacturing (Finance & insurance C_ Other (specify) 17 indicate principal line of merchandise sold, specific construction work done, products produced, or services provided. 13 Highest number of employees expected in the next 12 months (enter -0- # none). i no employees expected, skip line 14. Agricultural 18 Has the applicant entity shown on line 1 ever applied for and received an EIN? [] Yes [] No lf “Yes,” write previous EIN here > H Complete ihis section only if you want to authorize the named individual to receive the entity's EM and answer questions aboul the complebon of this lorm Designee’s teleprone number (include area Code) EFTA00549995

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Form SS-4 (Rev. 1-2010) Page 2 Do | Need an EIN? File Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any retum, statement, or other Gocument,’ See also the separate instructions for each line on Form SS-4. IF the applicant... AND THEN. Started a new business Does not currently have (nor expect to have) Complete lines 1, 2, 4a-8a, 8b-c (if applicable), Sa, employees 9 (if applicable), and 10-14 and 16-18, Hired (or will hire) employees, Does not already have an EIN Complete tines 1, 2, 4a-6, 7a-b @f applicable), 8a, including household employees 8b-c (if applicable), 9a, 9b (if applicable), 10-18. Opened a bank account Needs an EIN for banking purposes only Complete lines 1-5b, 7a-b (if applicable), Ba, Bb-c {if applicable), 9a, 9b ff applicable), 10, and 18, Changed type of organization | Either the legal character of the organization or Its Complete lines 1-18 (as applicable). ownership changed (for example, you incorporate a ‘solo proprictorship or form a partnership) Purchased a going business > Complete ines 1-18 (as applicablo), a —ee trust Created @ pension plan as a Needs an EIN for reporting purposes Complete lines 1, 3, 4a~5b, 9a, 10, and 18. plan administrator Is a foreign person needing an | Needs an EIN to complete a Form W-8 other than Compiote lines 1-5b, 7a-b (SSN or ITIN optonal, EIN to comply with IRS Form W-8EC}), avoid withholding on portfolio assets, 8a, 8-c (if applicable), 9a, 9b (if applicable), 10, withholding regulations or claim tax treaty benefits © and 18. “enone coe eS ET Corns and 18. Is a withholding agent tor is an agent, broker, fiduciary, manager, tenant, or Complete fines 1, 2, 3 (if applicable), 4a-5b, 7a-b fif taxes on non-wage income spouse who is required to file Form 1042, Annual applicable), 8a, 8b-c fif applicable), 9a. 9b if paid to an afien (ie. Withholding Tax Return for U.S. Source Income of applicable}, 10, and 18. individual, corporation, or Foreign Persons ts a state or local agency ‘Serves as a tax reporting agent for public assistance Complete lines 1, 2, 4a-5b, 9a, 10, and 18. recipients under Rev. Proc. 80-4, 1980-1 C.B. 581” Is a single-member LLC Needs an EIN to file Form 8832, Classification Complete fines 1-18 (as applicable}. Election, for filing employment tax returns and excise tax returns, or for state reporting purposes ® Is an S corporation Needs an EIN to file Form 2553, Election by 2 Small Complete lines 1-18 (25 applicable). Business Corporation * * For example, a sole propsietorship or sel!-employed farmer who establishes a qualified retirernent plan, or is required to file excise, employment, alcohol, tobacco, oF firaarms retums, must have an EIN, A partnership, corporation, REMIC (real estate morigage investment conduit), nonprofit organization (church, club, etc.), or faemers’ cooperative must use an EIN for any tax-rolated purpose even If the entity does not have employees. ? However, do not apply for a new GIN if the existing entity only (a) Changed its business name, (b) elected on Form 6832 lo change the way It is taxed (or is covered by the Gefauit ries), or (c) terminated its parinership status Decause al leas! 50% of the total interests im partnership capital and profits were sok! or exchanged within a 12-month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6103-1(ax2)ii). ® Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock, * However, granter trusts that do not file using Optional Method * and IRA trusts that are required to file Form 990-T, Exempt Organization Business income Tax Retum, must have an EIN For more information on granter trusts, see the instructions for Form 1041. > A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated. © Entities applying to be a Qualified intermediary (Q9 need a Ol-EIN even it they already have an EIN, See Rev. Proc. 2000-12. ? See 280 Househois employer cn page 4 of the instructions. Note. Stale or local agencies may need an EIN for other reasons, for example, hired employees. * See Disregarced entities on page 4 of the instructions for details on completing Form SS-4 tor an LLC. ® An existing corporation that is electing or revoking S corporation stalus should use 1s previously-assigned EIN, EFTA00549996

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Note: The Instructions for Form SS-4 begin on the next page of this document. Attention Limit of one (1) Employer Identification Number (EIN) Issuance per Business Day Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service (IRS) will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause. EFTA00549997

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Instructions for Form SS-4 (Rev. January 2011) Department of the Treasury internal Revenue Service Application for Employer Identification Number (EIN) Use with the January 2010 revision of Form SS-4 Section references are to the Intemal Revenue Code unless otherwise noted. What’s New EIN operations contact information. Contact information for EIN operations at the Philadelphia Internal Revenue Service Center has changed. © The phone number to use for Form SS-4 applicants outside of the United States has changed to 1-267-941-1099. See the Note in the Telephone section under How to Apply, later. * The ZIP code for EIN Operations at the Philadelphia Internal Revenue Service Center now includes a ZIP+4 extension, The revised ZIP code is 19255-0525. * The Fax-TIN number for EIN Operations at the Philadelphia internal Revenue Service Center has changed to 1-267-941-1040. See the Where to File or Fax table on page 2. Federal tax deposits must be made by electronic funds transfer. Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after December 31, 2010. Generally, electronic fund translers are made using the Electronic Federal Tax Payment System (EFTPS). If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. You also may arrange for your financial institution to initiate a same-day wire on your behalf. EFTPS is a free service provided by the Department of Treasury. Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. To get more information about EFTPS or to enroll in EFTPS, visit www.effps.gov or call 1-800-555-4477. Additional information abort EFTPS is also available in Publication 966, The Secure Way to Pay Your Federal Taxes. General Instructions Use these instructions to complete Form SS-4, Application for Employer Identification Number (EIN). Also see Do | Need an EIN? on page 2 of Form SS-4. Purpose of Form Use Form SS-4 to apply for an EIN. An EIN is a nine-digit number (for example, 12-3456789) assigned to sole proprietors, corporations, partnerships, estates, trusts, and other entities for tax filing and reporting purposes, The information you provide on this form will establish your business tax account. ‘Al An EIN is for use in connection with your business activities . Do not use your EIN in place of your social number (SSN). Reminders Apply online. Generally, you can apply for and receive an EIN on IRS.gov. See How To Apply, later. This is a free service offered by the Internal Revenue @ Service at IRS.gov. File only one Form SS-4. Generally, a sole proprietor should file only one Form SS-4 and needs only one EIN, regardless of the number of businesses operated as a sole proprietorship or trade names under which a business operates. However, if a sole proprietorship incorporates or enters into a partnership, a new EIN is required. Also, each corporation in an affiliated group must have its own EIN. EIN applied for, but not received. If you do not have an EIN by the lime a return is due, write “Applied For” and the date you applied in the space shown for the number. Do not show your SSN as an EIN on retums. If you do not have an EIN by the lime a tax deposit is due, send your payment to the Internal Revenue Service Center for your filing area as shown in the instructions for the form that you are filing. Make your check or money order payable to the “United States Treasury” and show your name (as shown on Form SS-4), address, type of tax, period covered, and date you applied for an EIN, Election to file Form 944. Eligible employers may now elect to file Form 944 annually instead of Forms 941 quarterly. See Line 14. Do you want to file Form 9447 on page 5 for details. Electronic filing and payment. Businesses can file and pay federal taxes electronically. Use e-file and the Electronic Federal Tax Payment System (EFTPS). © For additional information about e-file, visit IRS.gov. * For additional information about EFTPS, visit www.efips. or call EFTPS Customer Service at 1-800-555-4477, 1-800-733-4829 (TDD), or 1-800-244-4829 (Spanish). Federal tax deposits. New onpcren that have a federal tax obligation will be pre-enrolled in EFTPS. EFTPS allows you to make all of your federal tax payments online at www.eftps.gov or by telephone. Shortly after we have assigned you your EIN, you will receive instructions by mail for activating your EFTPS enroliment. You will also receive an EFTPS Personal Identification Number (PIN) that you will use when making your payments, as well as instructions for obtaining an online password. For more information on federal tax deposits, see Pub. 15 (Circular E), Employer's Tax Guide. How To Apply You can apply for an EIN online, by telephone, by fax, or by mail, depending on how soon you need to use the EIN. Use only one method for each entity so you do not receive more than one EIN for an entity. Online. Taxpayers and authorized third party designees located within the United States and U.S. possessions can receive an EIN online and use it immediately to file a return or make a payment. Go to the IRS website at www.irs.gov/ businesses and click on Employer ID Numbers, Taxpayers who apply online have an option to view, @ print, and save their EIN assignment notice at the end of the session. (Authorized third party designees will receive the EIN, however, the EIN assignment notice will be mailed to the applicant.) Applicants who are not located within the United States A or U.S. possessions cannot use the online application to =mG=3 obtain an EIN. Please use one of the other methods to Telephone. You can receive your EIN by telephone and use it immediately to file a return or make a payment. Call the IF 1-800-8 (toll free). The hours of operation are 7:00 j to 10:00 . local time (Pacific time for Alaska and Hawaii). Cat. No. 62736F EFTA00549998

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The person making the call must be authorized to sign the form or be an authorized designee. See Third Party Designee and Signature on page 6. Also see the first TIP on page 2. Note. International applicants must call 1-267-941-1099 (not toll free), If you are lying by telephone, it will be helpful to complete Form SS-4 before contacting the IRS. An IRS representative will use the information from the Form SS-4 to establish your account and assign you an EIN. Write the number you are given on the upper night corner of the form and sign and date it. Keep this copy for your records. It need by an IRS sentative, mail or fax the signed Form SS-4 (including any third party designee authorization) within 24 hours to the IRS address provided by the IRS representative. Taxpayer representatives can apply for an EIN on behalf @ of their client and request that the EIN be faxed to their sp hd ent lL a ar this procedure, you are authorizing the IRS to fax the EIN sheet. acover Fax. Under the Fax-TIN program, you can receive ss EIN by fax within 4 business days. Complete and fax Form SS-4 to the IRS using the appropriate Fax-TIN number listed below. A long-distance charge to callers outside of the local calling area will apply. Fax-TIN numbers can only be used to apply for an EIN. The numbers may change without notice. Fax-TIN is available 24 hours a day, 7 days a week. Be sure to provide your fax number so the IRS can fax the EIN back to you. Mail. Complete Form SS-4 at least 4 to 5 weeks belore you will need an EIN. Sign and date the application and mail it to the service center address for your state. You will receive your EIN in the mail in approximately 4 weeks. Also see Third Party Designee on page 6. Call 1-800-829-4933 to verify a number or to ask about the status of an application by mail. Form SS-4 downloaded from IRS.gov is a fill-in form, @ —— completed, is suitable for faxing or mailing to the IFRS. Where to File or Fax If your principal business, _| File or fax with the “Internal office or agency, or legal Revenue Service Center” residence in the case of an |at: individual, is located in: Attn: EIN Operation Cincinnati, OH 45999 Fax-TIN: 859-669-5760 Attn: EIN Operation Philadelphia, PA 19255-0525 Fax-TIN: 267-941-1040 One of the 50 states or the District of Columbia if you have no legal residence, principal place of business, or principal office or agency in any state or the District of Columbia: How To Get Forms and Publications Internet. You can download, view, and order tax forms, instructions, and publications at IRS.gov. Phone. Call 1-800-TAX-FORM (1-800-829-3676) to order forms, instructions, and publications. You should receive your order or notification of its status within 10 workdays. DVD for Tax Products. For small businesses, retum preparers, or others who may frequently need tax forms or publications, a DVD containing over 2,000 tax products {including many prior year forms) can be purchased from the National Technical information Service (NTIS). To order Pub, 1796, IRS Tax Products DVD, call 1-877-233-6767 or g0 to www.irs.gov/cdorders. fer) Tax help for your business is available at www.its.gov/ businesses! Related Forms and Publications The following forms and instructions may be useful to filers of Form SS-4. ®@ Form 11-C, Occupational Tax and Registration Return for Wagering. * Form 637, Application for Registration (For Certain Excise Tax Activities). * Form 720, Quanerly Federal Excise Tax Return. ® Form 730, Monthly Tax Return for Wagers. © Form 941, Employers QUARTERLY Federal Tax Return. © Form 944, Employer's ANNUAL Federal Tax Return. bg Form 990-T, Exempt Organization Business Income Tax eturn. ® Instructions for Form 990-T. * Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. © Form 1024, Application for Recognition of Exemption Under Section 501(a). * Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship). * Schedule F (Form 1040), Profit or Loss From Farming. * Instructions for Form 1041 and Schedules A, B, G, J, and K-1, U.S. Income Tax Return for Estates and Trusts. * Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. © Instructions for Form 1065, U.S. Return of Partnership Income. Instructions for Form 1066, U.S. Real Estate Mortgage investment Conduit (REMIC) Income Tax Retum. ® Instructions for Forms 1120. ® Form 2290, Heavy Highway Vehicle Use Tax Return. * Form 2553, Election by a Small Business Corporation. © Form 2848, Power of Attorney and Declaration of Representative. © Form 8821, Tax Information Authorization. © Form 8832, Entity Classification Election. © Form 8849, Claim for Refund of Excise Taxes. For more information about filing Form SS-4 and related issues, see: © Pub. 15 (Circular E), Employer's Tax Guide; ® Pub. 51 (Circular A), Agricultural Employer's Tax Guide; ub. 538, Accounting Periods and Methods; 542, Corporations; 557, Tax-Exempt Status for Your Organization; Pub. 583, Starting a Business and Keeping Records; Pub. 966, The Secure Way to Pay Your Federal Taxes for isiness and Individual Taxpayers; Pub. 1635, Understanding Your EIN. vvDD ub. ub. pee Specific Instructions Follow the instructions for each line to expedite processing and to avoid unnecessary IRS requests for additional information. Enter “N/A” on the lines that do not apply. Line 1. Legal name of entity (or individual) for whom the EIN is being requested. Enter the legal name of the entity (or individual) applying for the EIN exactly as it appears on the social security card, charter, or other applicable legal document. An entry is required. Individuals. Enter your first name, middle initial, and last name. If eed a sole proprietor, enter your individual name, not your iness name. Enter your business name on line 2. Do not use abbreviations or james on line 1. Trusts. Enter the name of the trust as it appears on the trust instrument. Instr. for Form SS-4 (2011) EFTA00549999

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Estate of a decedent. Enter the name of the estate. For an estate that has no legal name, enter the name of the decedent followed by “Estate.” Partnerships. Enter the legal name of the partnership as it appears in the partnership agreement. Corporations. Enter the corporate name as it appears in the corporate charter or other legal document creating it. Plan administrators. Enter the name of the plan administrator, A plan administrator who already has an EIN should use that number. Line 2. Trade name of business. Enter the trade name of the business if different from the legal name. The trade name is the “doing business as" (DBA) name. Use the full legal name shown on line 1 on all tax returns filed for the entity. (However, if you enter a trade SSE name on line 2 and choose to use the trade name instead of the legal name, enter the trade name on all retums you file,) To int processing delays and errors, use only the legal name (or the trade name) on all tax returns. Line 3, Executor, administrator, trustee, “care of” name. For trusts, enter the name of the trustee. For estates, enter the name of the executor, administrator, or other fiduciary. If the entity applying has a designated person to receive tax information, enter that person's name as the “care of” person, Enter the individual's first name, middle initial, and last name, Lines 4a—b, Mailing address. Enter the mailing address for the entity's correspondence. If the entity's address is outside the United States or its possessions, you must enter the city, province or state, postal code, and the name of the . Do not abbreviate the country name. If line 3 is completed, enter the address for the executor, trustee or “care of" person. Generally, this address will be used on all tax returns. If the entity is filing the Form SS-4 only to obtain an EIN for the Form 8832, use the same address where you would like to have the acceptance or nonacceptance letter sent. File Form 8822, Change of Address, to report any subsequent changes to the entity's mailing address. Lines 5a—b. Street address. Provide the entity's physical address only if diffe: its mailing address shown in lines 4a—b. Do not enter a box number here. If the entity's address is outside the United States or its possessions, you must enter the city, province or state, postal code, and the name of the country. Do not abbreviate the country name. Line 6. County and state where principal business is located, Enter the entity’s primary physical location. Lines 7a—b. Name of responsible party. Enter the full name (first name, middle initial, last name, if applicable) and SSN, ITIN (individual taxpayer identification number), or EIN of the entity's responsible party as defined below. Responsible party defined. For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange mission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation's name and EIN), or (d) a grantor, owner, or trustor, if a trust. For all other entities, “responsible party" is the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party. if the person in question is an alien individual with a previously assigned ITIN, enter the ITIN in the space provided and submit a copy of an official identifying document. It Instr. for Form SS-4 (2011) necessary, complete Form W-7, Application for IRS Individual Taxpayer identihcation ion Number, to obtain an ITIN. You must enter an SSN, ITIN, or EIN on line 7b unless the only reason you are applying for an EIN is to make an entity classification election (see ulations sections 301.7701-1 through 301.7701-3) and you are a nonresident alien or other foreign entity with no effectively connected income from sources within the United States. Lines 8a—c. Limited liability company (LLC) information. An LLC is an entity organized under the laws of a state or foreign country as a limited liability company. For federal tax purposes, an LLC may be treated as a partnership or corporation or be disregarded as an entity separate from its owner. By default, a domestic LLC with only one member is disregarded as an entity separate from its owner and must include ail of its income and expenses on the owner's tax return (for example, Schedule C (Form 1040)). Also by default, a domestic LLC with two or more members is treated as a partnership. A domestic LLC may file Form 8832 to avoid either default classification and elect to be classified as an association taxable as a corporation. For more information on entity classifications (including the rules for foreign entities), see the instructions for Form 8832. if the answer to line 8a is “Yes,” enter the number of LLC members. If the LLC is owned solely by a husband and wife in a community property state and the husband and wife choose to treat the entity as a disregarded entity, enter “1" on line 8b. Do not file Form 8832 if the LLC accepts the default A classifications above. If the LLC is eligible to be treated =U) as a corporation that meets certain tests and it will be electing S corporation status, it must timely file Form 2553. The LLC will be treated as a corporation as of the effective date of the S ration election and does not need to file Form 8832. See the instructions for Form 2553. Line 9a. Type of entity. Check the box that best describes the type of entity applying for the EIN. If you are an alien individual ly! with an ITIN previously assigned to you, enter the ITIN in place of a requested SSN. This is not an election for a tax classification of an entity. See Disregarded entities on page 4. Sole proprietor. Check this box if you file Schedule C, or Schedule F (Form 1040) and have a qualified plan, or are required to file excise, employment, alcohol, tobacco, or firearms returns, or are a payer of gambling winnings. Enter your SSN (or ITIN) in the space provided. I! you are a nonresident alien with no effectively connected income from sources within the United States, you do not need to enter an SSN or ITIN. Corporation. This box is for any corporation other than a personal service lion. If you check this box, enter the income tax form number to be filed by the entity in the space provided. It you entered "1120S" after the “Corporation” checkbox, the tion must file Form 2553 no later than the mS 15th day of the 3rd month of the tax year the election is to take effect. Until Form 2553 has been received and approved, you will be considered a Form 1120 filer. See the Instructions for Form 2553. Personal service corporation. Check this box if the entity is a personal service corporation. An entity is a personal service corporation for a tax year only if: © The principal activity of the entity during the testing period (prior tax year) for the tax year is the performance of personal services substantially by employee-owners, and * The employee-owners own at least 10% of the tair market value of the outstanding stock in the entity on the last day of the testing period, Personal services include performance of services in such fields as health, law, accounting, or consulting. For more EFTA00550000

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information about personal service corporations, see the Instructions for Form 1120 and Pub. 542. If the corporation is recently formed, the testing period A begins on the first day of its tax year and ends on the ou earlier of the last day of its tax year, or the last day of the calendar year in which its tax year begins. Other nonprofit organization. Check this box if the nonprofit organization is other than a church or church-controlled organization and specify the type of nonprofit organization (for example, an educational organization). !f the organization also seeks tax-exempt status, you A must file either Form 1023 or Form 1024. See Pub. 557 =" for more information. If the organization is covered by a group exemption letter, enter the four-digit grou exemption number (GEN) in the last entry. (Do not confuse the GEN with the nine-digit EIN.) If you do not know the GEN, contact the parent organization. See Pub. 557 for more information about group exemption letters. If the organization is a section 527 political organization, check the box for Other nonprofit organization and specify “section 527 organization” in the space to the right. To be recognized as exempt from tax, a section 527 political organization must electronically file Form 8871, Political Organization Notice of Section 527 Status, within 24 hours of the date on which the organization was established. The organization may also have to file Form 8872, Political Organization Report of Contributions and Expenditures. See www.irs.gov/polorgs for more information. Plan administrator. \f the plan administrator is an individual, enter the plan administrator's taxpayer identification number (TIN) in the space provided, REMIC. Check this box if the entity has elected to be treated as a real estate mortgage investment conduit (REMIC). See the instructions for Form 1066 for more information. State/local government. \{ you are a government employer and you are not sure of your social security prtedimerr aed coverage options, go to wwe. ncaees.onpistate nu, him! to obtain the contact information for your Ss Security Administrator. Other. \t not specifically listed, check the “Other” box, enter the type of entity and the type of return, if any, that will be filed for example, “Common Trust Fund, Form 1065" or “Created a nsion Plan"). Do not enter “N/A.” If you are an alien individual applying for an EIN, see the Lines 7a—b instructions on Page 3. * Household employer. If you are an individual that will employ someone to provide services in your household, check the “Other” box and enter “Household Employer” and your SSN. If you are a trust that qualifies as a household employer, you do not need a separate EIN for reporting tax information relating to household employees; use the EIN of the trust. * Household employer agent. If you are an agent of a household employer that is a disabled individual or other welfare recipient receiving home care services through a state or local program, check the “Other” box and enter “Household Employer Agent.” (See Rev. Proc. 80-4, 1980-1 C.B. 581; Rev. Proc. 84-33, 1984-1 C.B. 502; and Notice 2003-70, 2003-43 L.A.B. 916.) If you are a state or local government also check the box for state/local government. ® QSub. For a qualified subchapter S subsidiary (QSub) check the “Other” box and specify “QSub.” © Withholding agent. if you are a withholding agent required to file Form 1042, check the “Other” box and enter “Withholding Agent.” Disregarded entities. A disregarded entity is an eligible entity that is disregarded as separate from its owner fa ad income tax purposes. Disregarded entities include single-member limited liability companies (LLCs) that are disregarded as separate from their owners, qualified subchapter S subsidiaries (qualified subsidiaries of an S corporation), and certain qualified foreign entities. See the Instructions tor Form 8832 and Regulations section 301.7701-3 for more information on domestic and foreign disregarded entities. For wages paid on or after January 1, 2009, the disregarded entity is required to use its name and EIN for reporting and payment of employment taxes. A disregarded entity is also required to use its name and EIN to register for excise tax activities on Form 637, pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C, and claim any refunds, credits, and payments on Form 8849, See the instructions for the employment and excise tax returns for more information. Complete Form SS-4 for disregarded entities as follows. If a disregarded entity is filing Form SS-4 to obtain an EIN because it is required to report and pay employment and excise taxes (see above) or for non-federal purposes such as a state requirement, check the “Other” box for line 9a and write “disregarded entity” (or “disregarded entity-sole proprietorship" if the owner of the disregarded entity is an individual). If the disregarded entity is requesting an EIN for purposes of filing Form 8832 to elect classification as an association taxable as a corporation, or Form 2553 to elect S corporation status, check the “Corporation” box for line 9a and write “single-member" and the form number of the return that will be filed (Form 1120 or 1120S). © If the disregarded entity is requesting an EIN because it has acquired one or more additional owners and its classification has changed to partnership under the default rules of Popaelicns section 301.7701-3(f), check the “Partnership” box for line 9a. Line 10. Reason for applying. Check only one box. Do not enter “N/A." A selection is required. Started new business. Check this box if you are starting a new business that requires an EIN. If you check this box, enter the type of business being started. Do not apply if you already have an EIN and are only adding another place of business. Hired employees. Check this box if the existing business is requesting an EIN because it has hired or is hiring employees and is therefore required to file employment tax returns. Do not apply if you already have an EIN and are only hiring employees. For information on employment taxes (for example, for family members), see Pub. 15 (Circular E). You must make electronic deposits of all depository taxes (such as employment tax, excise tax, and corporate income tax) using EFTPS. See Federal tax deposits must be made by electronic funds transfer on page 1; ue 11, Depositing Taxes, in Pub, 15 (Circular E); and Pub. Banking purpose. Check this box if you are requesting an EIN for banking purposes only, and enter the banking purpose (for example, a bowling league for depositing dues or an investment club for dividend and interest reporting). Changed type of organization. Check this box if the business is changing its type of organization. For example, the business was a sole proprietorship and has been incorporated or has become a partnership. If you check this box, specify in the space provided (including available space immediately below) the type of change made. For example, “From Sole Proprietorship to Partnership.” Purchased going business. Check this box if you purchased an existing business. Do not use the former owner's EIN unless you became the “owner” of a corporation by acquiring its stock. Created a trust. Check this box if you created a trust, and enter the type of trust created. For example, indicate if the trust is a nonexempt charitable trust or a split-interest trust. Exception. Do not file this form for certain grantor-type trusts. The trustee does not need an EIN for the trust if the trustee fumishes the name and TIN of the grantor/owner and the address of the trust to all payers. However, grantor trusts that do not file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041. Do not check this box if you are applying for a trust EIN when a new pension plan is established, Check “Created a pension plan." Instr. for Form SS-4 (2011) EFTA00550001

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Created a pension plan. Check this box if you have created a pension plan and need an EIN for reporting purposes. Also, enter the type of plan in the space provided. Check this box if you are applying for a trust EIN when a new pension plan is established. In addition, check the “Other” box on line 9a and write “Created a Pension Plan” in the space provided. Other. Check this box if you are requesting an EIN for any other reason; and enter the reason. For example, a newly-formed state government entity should enter omy camed State Government Entity’ in the space pro q Line 11. Date business started or acquired. If you are starting a new business, enter the starting date of the business. If the business you acquired is already operating, enter the date you acquired the business. For foreign applicants, this is the date you began or acquired a business in the United States. If you are changing the form of ownership of your business, enter the date the new ownership entity began. Trusts should enter the date the trust was funded. Estates should enter the date of death of the decedent whose name appears on line 1 or the date when the estate was legally funded. Line 12. Closing month of accounting year. Enter the last month of your accounting year or tax year. An accounting or tax year is pony ey consecutive months, either a calendar year or a liscal year juding a period of 52 or 53 weeks). A calendar year is 12 consecutive months ending on December 31. A fiscal year is either 12 consecutive months ending on the last day of any month other than December or a 52-53 week year. For more information on accounting periods, see Pub. 538. Individuals. Your \ax year generally will be a calendar year. Partnerships. Partnerships must adopt one of the following tax years. © The tax year of the majority of its partners. © The tax year common to all of its principal pariners. © The tax year that results in the least aggregate deferral of income. * In certain cases, some other tax year. See the Instructions for Form 1065 for more information. REMICs. REMICs must have a calendar year as their tax year. Personal service corporations. A personal service corporation rally must adopt a calendar year unless it meets one of the following requirements. ® |t can establish a business purpose for having a different tax year. © |t elects under section 444 to have a tax year other thana calendar year. Trusts. Generally, a trust must adopt a calendar year except for the following trusts. © Tax-exempt trusts. * Charitable trusts. © Grantor-owned trusts. Line 13. Highest number of employees expected in the next 12 months. Complete each box by entering the number (including zero ("-0-")) of “Agricultural,” “Household,” or “Other” employees expected by the applicant in the next 12 months. if no employees are expected, skip line 14. Line 14, Do you want to file Form 9447 If you expect your employment tax liability to be $1,000 or less in a full calendar year, you are eligible to file Form 944 annually (once each year) instead of filing Form 941 quarterly (every three months). Your employment tax liability generally will be $1,000 or less if you expect to pay $4,000 or in total wages subject to social and Medicare taxes and federal income tax withholding. If you qualify and want to file Form 944 instead of Forms 941, check the box on line 14. If you do not check the box, then you must file Form 941 for every quarter. Instr. for Form SS-4 (2011) pay $6,536 or less in wages subject to social security and Medicare taxes, you are likely to pay $1,000 or less in employment taxes. For more information on employment taxes, see Pub, 15 (Circular E); or Pub. 51 (Circular A) if you have agricultural employees (farmworkers). Line 15. First date wages or annuities were paid. If the business has employees, enter the date on which the business began to pay wages or annuities. For foreign applicants, this is the date you began to pay wages in the United States. If the business does not plan to have employees, enter “N/A.” Withholding agent. Enter the date you began or will begin to pay income (including annuities) to a no ident alien. This also applies to individuals who are required to file Form 1042 to report alimony paid to a nonresident alien. For foreign applicants, this is the date you began or will begin to pay Some (including annuilies) to a nonresident alien in the United Line 16. Check the one box on line 16 that best describes the principal activity of the applicant's business. Check the “Other” box (and specify the applicant's principal activity) if none of the listed boxes applies. You must cl a box. Construction, Check this box if the a nt is engaged in erecting buildings or engineering projects (for example, streets, highways, bridges, tunnels), The term “Construction” also includes special trade contractors (for example, plumbing, HVAC, electrical, carpentry, concrete, excavation, etc. contractors). Real estate. Check this box if the applicant is engaged in renting or leasing real estate to others; managing, selling, buying, or ay real estate for others; or providing related real eslate services (for example, appraisal services). Also check this box for mortgage real estate investment trusts (REITs). Mortgage REITs are en: in issuing shares of funds consisting primarily of folios of real estate mortgage assels with gross income of the trust solely derived from interest earned, Rental and leasing. Check this box if the applicant is engaged in providing tangible goods such as autos, computers, consumer goods, or industrial machinery and equipment to customers in return for a periodic rental or lease payment. Also check this box for equity real estate investment trusts (REITs). Equity REITs are engaged in issuing shares of funds consisting primarily of portfolios of real estate assets with gross income of the trust derived from renting real property. Manufacturing. Check this box if the applicant is engaged in the mechanical, physical, or chemical transformation of materials, substances, or components into new products. The assembling of component parts of manufactured products is also considered to be manufacturing. Transportation & warehousing. Check this box if the applicant provides transportation of passengers or cargo; warehousing or storage of goods; scenic or sight-seeing transportation; or support activities related to transportation. Finance & insurance. Check this box if the applicant is engaged in transactions involving the creation, liquidation, or change of ownership of financial assets and/or facilitating such financial transactions; underwriting annuities/insurance policies; facilitating such underwriting by selling insurance policies; or by providing other insurance or employee-benefit related services. Health care & social assistance. Check this box if the applicant is engaged in providing physical, medical, or psychiatric care or providing social assistance activities such as youth centers, adoption agencies, individual/family services, temporary shelters, daycare, etc, Accommodation & food services. Check this box if the applicant is engaged in providing customers with lodging, meal preparation, snacks, or beverages for immediate consumption. Wholesale-agent/broker. Check this box if the applicant is engaged in arranging for the purchase or sale of goods owned by others or purchasing goods on a commission basis fr) For employers in the U.S. possessions, generally, if you EFTA00550002

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for gee traded in the wholesale market, usually between bu: Ses. Wholesale-other, Check this box if the applicant is engaged in selling goods in the wholesale market generally to other businesses for resale on their own account, goods used in production, or capital or durable nonconsumer goods. Retail. Check this box if the applicant is engaged in selling merchandise to the general public from a fixed store; by direct, mail-order, or electronic sales; or by using vending machines, Other. Check this box if the applicant is engaged in an activity not described above. Describe the applicant's principal business activity in the space provided. Line 17. Use line 17 to describe the applicant's principal line of business in more detail. For example, if you checked the “Construction” box on line 16, enter additional detail such as “General contractor for residential buildings” on line 17. An entry is required. For mortgage REITs indicate mortgage REIT and for equity REITs indicate what type of real property is the principal type (residential REIT, nonresidential REIT, miniwarehouse REIT). Line 18. Check the applicable box to indicate whether or not the applicant entity applying for an EIN was issued one previously. Third Party Designee. Complete this section only if you want to authorize the named individual to receive the entity's EIN and answer questions about the completion of Form SS-4. The designee's authority terminates at the time the EIN is assigned and released to the designee. You must complete the signature area for the authorization to be valid. Signature. When required, the application must be signed by (a) the individual, if the applicant is an individual, (b) the president, vice president, or other principal officer, if the applicant is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the applicant is a partnership, government entity, or other unincorporated organization, or (d) the began 4 if the applicant is a trust or an estate. Foreign applicants may have any —— person (for example, division manager) sign ‘orm q Pr Act and Paperwork Reduction Act Notice. for the information on this form to out the Internal Revenue laws of the United States. We need il to comply with section 6109 and the regulations thereunder, which generally require the inclusion of an employer identification number (EIN) on certain retums, statements, or other documents filed with the We ask Intemal Revenue Service. If your entity is required to obtain an EIN, you are required to provide ail of the information requested ‘on this form, Information on this form may be used to determine which federal tax returns you are required to file and to provide you with related forms and publications. We disclose this form to the Social Security Administration (SSA) for their use in determining compliance with applicable laws. We may give this information to the Department of Justice for use in civil and/or criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering 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, and to federal law enforcement and intelligence agencies to combat terrorism. We will be unable to issue an EIN to you unless you provide all of the rece information that applies to your entity. Providing false information could subject you to penalties. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB contro! number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: a : 6 hrs,, 36 min. Learning about the law or the form ........, 42 min. Preparing, copying, assembling, and sending the form tothe IRS ..................--- 52 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1R-6526, 1111 Constitution Avenue, NW, Washington, DC 20224. Do not send the form to this address. Instead, see Where to File or Fax on page 2. Instr. for Form SS-4 (2011) EFTA00550003