This Standard Document is delivered by a seller of a non-publicly traded membership or partnership interest to inform the buyer that the seller is not a foreign (non-US) individual or entity and therefore not subject to withholding under IRC Section 1446(f) (or Section 1445(e) if applicable). If the seller is a foreign individual or entity, the buyer may be required to withhold a portion of the purchase price unless it receives a different type of certification satisfying another Section 1446(f) withholding tax exception.