States federal income tax liability, provided that the required information is
furnished to the IRS.
We must report annually to the IRS and to each non-U.S. holder any interest
that is subject to withholding, or that is exempt from United States federal
withholding tax pursuant to a tax treaty, or interest that is exempt from United
States federal withholding tax under the portfolio interest exception. Copies of
these information returns may also be made available under the provisions of a
specific treaty or agreement to the tax authorities of the country in which the
non-U.S. holder resides.