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Subject: Tax Guide for Foreign Visitors
Date: Tue, 22 May 2012 14:35:22 -0500
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mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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DIV.OmniPage519 {
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mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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P.OmniPage1038 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt 92.6pt right 220.05pt; mso-style-name: =
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LI.OmniPage1038 {
	MARGIN: 0in 270.45pt 0pt 5pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt 92.6pt right 220.05pt; mso-style-name: =
"OmniPage #1038"
}
DIV.OmniPage1038 {
	MARGIN: 0in 270.45pt 0pt 5pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt 92.6pt right 220.05pt; mso-style-name: =
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P.OmniPage1039 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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mso-style-name: "OmniPage #1039"
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LI.OmniPage1039 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.15pt 9.65pt 43.25pt 187.6pt right 407.6pt; =
mso-style-name: "OmniPage #1039"
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DIV.OmniPage1039 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.15pt 9.65pt 43.25pt 187.6pt right 407.6pt; =
mso-style-name: "OmniPage #1039"
}
P.OmniPage1027 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.2pt right 478.25pt; mso-style-name: "OmniPage =
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}
LI.OmniPage1027 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.2pt right 478.25pt; mso-style-name: "OmniPage =
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}
DIV.OmniPage1027 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.2pt right 478.25pt; mso-style-name: "OmniPage =
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}
P.OmniPage1028 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt right 133.1pt; mso-style-name: "OmniPage =
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}
LI.OmniPage1028 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt right 133.1pt; mso-style-name: "OmniPage =
#1028"
}
DIV.OmniPage1028 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt right 133.1pt; mso-style-name: "OmniPage =
#1028"
}
P.OmniPage1029 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.5pt right 480.05pt; mso-style-name: "OmniPage =
#1029"
}
LI.OmniPage1029 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.5pt right 480.05pt; mso-style-name: "OmniPage =
#1029"
}
DIV.OmniPage1029 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.5pt right 480.05pt; mso-style-name: "OmniPage =
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}
P.OmniPage1030 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 8.8pt right 191.9pt; mso-style-name: "OmniPage =
#1030"
}
LI.OmniPage1030 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 8.8pt right 191.9pt; mso-style-name: "OmniPage =
#1030"
}
DIV.OmniPage1030 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 8.8pt right 191.9pt; mso-style-name: "OmniPage =
#1030"
}
P.OmniPage1031 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.85pt right 479.4pt; mso-style-name: "OmniPage =
#1031"
}
LI.OmniPage1031 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.85pt right 479.4pt; mso-style-name: "OmniPage =
#1031"
}
DIV.OmniPage1031 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.85pt right 479.4pt; mso-style-name: "OmniPage =
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}
P.OmniPage1040 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 9.1pt 11.6pt 43.3pt right 485.5pt; =
mso-style-name: "OmniPage #1040"
}
LI.OmniPage1040 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 9.1pt 11.6pt 43.3pt right 485.5pt; =
mso-style-name: "OmniPage #1040"
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DIV.OmniPage1040 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 9.1pt 11.6pt 43.3pt right 485.5pt; =
mso-style-name: "OmniPage #1040"
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P.OmniPage1033 {
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mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 43.55pt right 485.5pt; mso-style-name: "OmniPage =
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LI.OmniPage1033 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 43.55pt right 485.5pt; mso-style-name: "OmniPage =
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DIV.OmniPage1033 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 43.55pt right 485.5pt; mso-style-name: "OmniPage =
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P.OmniPage1034 {
	TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: =
10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 153.95pt right 340.55pt; mso-style-name: =
"OmniPage #1034"
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LI.OmniPage1034 {
	TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: =
10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 153.95pt right 340.55pt; mso-style-name: =
"OmniPage #1034"
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DIV.OmniPage1034 {
	TEXT-ALIGN: center; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: =
10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 153.95pt right 340.55pt; mso-style-name: =
"OmniPage #1034"
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P.OmniPage1281 {
	TEXT-ALIGN: justify; MARGIN: 0in 7.9pt 0pt 5pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 476.8pt; mso-style-name: "OmniPage #1281"
}
LI.OmniPage1281 {
	TEXT-ALIGN: justify; MARGIN: 0in 7.9pt 0pt 5pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 476.8pt; mso-style-name: "OmniPage #1281"
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DIV.OmniPage1281 {
	TEXT-ALIGN: justify; MARGIN: 0in 7.9pt 0pt 5pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 476.8pt; mso-style-name: "OmniPage #1281"
}
P.OmniPage1282 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.95pt right 477.0pt; mso-style-name: "OmniPage =
#1282"
}
LI.OmniPage1282 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.95pt right 477.0pt; mso-style-name: "OmniPage =
#1282"
}
DIV.OmniPage1282 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.95pt right 477.0pt; mso-style-name: "OmniPage =
#1282"
}
P.OmniPage1283 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.05pt right 477.0pt; mso-style-name: "OmniPage =
#1283"
}
LI.OmniPage1283 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.05pt right 477.0pt; mso-style-name: "OmniPage =
#1283"
}
DIV.OmniPage1283 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.05pt right 477.0pt; mso-style-name: "OmniPage =
#1283"
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P.OmniPage1284 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.05pt right 477.0pt; mso-style-name: "OmniPage =
#1284"
}
LI.OmniPage1284 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.05pt right 477.0pt; mso-style-name: "OmniPage =
#1284"
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DIV.OmniPage1284 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.05pt right 477.0pt; mso-style-name: "OmniPage =
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P.OmniPage1285 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.4pt right 477.0pt; mso-style-name: "OmniPage =
#1285"
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LI.OmniPage1285 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.4pt right 477.0pt; mso-style-name: "OmniPage =
#1285"
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DIV.OmniPage1285 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.4pt right 477.0pt; mso-style-name: "OmniPage =
#1285"
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P.OmniPage1286 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.8pt right 477.65pt; mso-style-name: "OmniPage =
#1286"
}
LI.OmniPage1286 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.8pt right 477.65pt; mso-style-name: "OmniPage =
#1286"
}
DIV.OmniPage1286 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.8pt right 477.65pt; mso-style-name: "OmniPage =
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P.OmniPage1287 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.6pt right 478.15pt; mso-style-name: "OmniPage =
#1287"
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LI.OmniPage1287 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.6pt right 478.15pt; mso-style-name: "OmniPage =
#1287"
}
DIV.OmniPage1287 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.6pt right 478.15pt; mso-style-name: "OmniPage =
#1287"
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P.OmniPage1288 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.3pt right 479.7pt; mso-style-name: "OmniPage =
#1288"
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DIV.OmniPage1797 {
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	MARGIN: 0in 183pt 0pt 6.1pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 302.55pt; mso-style-name: "OmniPage #2305"
}
P.OmniPage2306 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.4pt right 478.35pt; mso-style-name: "OmniPage =
#2306"
}
LI.OmniPage2306 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.4pt right 478.35pt; mso-style-name: "OmniPage =
#2306"
}
DIV.OmniPage2306 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.4pt right 478.35pt; mso-style-name: "OmniPage =
#2306"
}
P.OmniPage2307 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.65pt right 478.35pt; mso-style-name: "OmniPage =
#2307"
}
LI.OmniPage2307 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.65pt right 478.35pt; mso-style-name: "OmniPage =
#2307"
}
DIV.OmniPage2307 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.65pt right 478.35pt; mso-style-name: "OmniPage =
#2307"
}
P.OmniPage2308 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.85pt right 478.35pt; mso-style-name: "OmniPage =
#2308"
}
LI.OmniPage2308 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.85pt right 478.35pt; mso-style-name: "OmniPage =
#2308"
}
DIV.OmniPage2308 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.85pt right 478.35pt; mso-style-name: "OmniPage =
#2308"
}
P.OmniPage2309 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.0pt right 478.35pt; mso-style-name: "OmniPage =
#2309"
}
LI.OmniPage2309 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.0pt right 478.35pt; mso-style-name: "OmniPage =
#2309"
}
DIV.OmniPage2309 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.0pt right 478.35pt; mso-style-name: "OmniPage =
#2309"
}
P.OmniPage2310 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.0pt right 478.7pt; mso-style-name: "OmniPage =
#2310"
}
LI.OmniPage2310 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.0pt right 478.7pt; mso-style-name: "OmniPage =
#2310"
}
DIV.OmniPage2310 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.0pt right 478.7pt; mso-style-name: "OmniPage =
#2310"
}
P.OmniPage2311 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.55pt right 267.15pt; mso-style-name: "OmniPage =
#2311"
}
LI.OmniPage2311 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.55pt right 267.15pt; mso-style-name: "OmniPage =
#2311"
}
DIV.OmniPage2311 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.55pt right 267.15pt; mso-style-name: "OmniPage =
#2311"
}
P.OmniPage2312 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.15pt right 479.6pt; mso-style-name: "OmniPage =
#2312"
}
LI.OmniPage2312 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.15pt right 479.6pt; mso-style-name: "OmniPage =
#2312"
}
DIV.OmniPage2312 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.15pt right 479.6pt; mso-style-name: "OmniPage =
#2312"
}
P.OmniPage2313 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: .1in right 274.3pt; mso-style-name: "OmniPage =
#2313"
}
LI.OmniPage2313 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: .1in right 274.3pt; mso-style-name: "OmniPage =
#2313"
}
DIV.OmniPage2313 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: .1in right 274.3pt; mso-style-name: "OmniPage =
#2313"
}
P.OmniPage2314 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.6pt right 479.55pt; mso-style-name: "OmniPage =
#2314"
}
LI.OmniPage2314 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.6pt right 479.55pt; mso-style-name: "OmniPage =
#2314"
}
DIV.OmniPage2314 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.6pt right 479.55pt; mso-style-name: "OmniPage =
#2314"
}
P.OmniPage2315 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 9.1pt right 148.65pt; mso-style-name: "OmniPage =
#2315"
}
LI.OmniPage2315 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 9.1pt right 148.65pt; mso-style-name: "OmniPage =
#2315"
}
DIV.OmniPage2315 {
	MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; FONT-SIZE: 10pt; =
mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 9.1pt right 148.65pt; mso-style-name: "OmniPage =
#2315"
}
P.OmniPage2316 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.35pt right 480.55pt; mso-style-name: "OmniPage =
#2316"
}
LI.OmniPage2316 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.35pt right 480.55pt; mso-style-name: "OmniPage =
#2316"
}
DIV.OmniPage2316 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.35pt right 480.55pt; mso-style-name: "OmniPage =
#2316"
}
P.OmniPage2561 {
	TEXT-ALIGN: justify; MARGIN: 0in 13.5pt 0pt 5.65pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 478.9pt; mso-style-name: "OmniPage #2561"
}
LI.OmniPage2561 {
	TEXT-ALIGN: justify; MARGIN: 0in 13.5pt 0pt 5.65pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 478.9pt; mso-style-name: "OmniPage #2561"
}
DIV.OmniPage2561 {
	TEXT-ALIGN: justify; MARGIN: 0in 13.5pt 0pt 5.65pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: right 478.9pt; mso-style-name: "OmniPage #2561"
}
P.OmniPage2562 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.0pt right 479.0pt; mso-style-name: "OmniPage =
#2562"
}
LI.OmniPage2562 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.0pt right 479.0pt; mso-style-name: "OmniPage =
#2562"
}
DIV.OmniPage2562 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.0pt right 479.0pt; mso-style-name: "OmniPage =
#2562"
}
P.OmniPage2563 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.55pt right 480.25pt; mso-style-name: "OmniPage =
#2563"
}
LI.OmniPage2563 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.55pt right 480.25pt; mso-style-name: "OmniPage =
#2563"
}
DIV.OmniPage2563 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 5.55pt right 480.25pt; mso-style-name: "OmniPage =
#2563"
}
P.OmniPage2564 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.55pt right 479.55pt; mso-style-name: "OmniPage =
#2564"
}
LI.OmniPage2564 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.55pt right 479.55pt; mso-style-name: "OmniPage =
#2564"
}
DIV.OmniPage2564 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.55pt right 479.55pt; mso-style-name: "OmniPage =
#2564"
}
P.OmniPage2565 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.85pt right 479.75pt; mso-style-name: "OmniPage =
#2565"
}
LI.OmniPage2565 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.85pt right 479.75pt; mso-style-name: "OmniPage =
#2565"
}
DIV.OmniPage2565 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 6.85pt right 479.75pt; mso-style-name: "OmniPage =
#2565"
}
P.OmniPage2566 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt right 478.9pt; mso-style-name: "OmniPage =
#2566"
}
LI.OmniPage2566 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt right 478.9pt; mso-style-name: "OmniPage =
#2566"
}
DIV.OmniPage2566 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.5pt right 478.9pt; mso-style-name: "OmniPage =
#2566"
}
P.OmniPage2567 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.45pt right 479.2pt; mso-style-name: "OmniPage =
#2567"
}
LI.OmniPage2567 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.45pt right 479.2pt; mso-style-name: "OmniPage =
#2567"
}
DIV.OmniPage2567 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.45pt right 479.2pt; mso-style-name: "OmniPage =
#2567"
}
P.OmniPage2568 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.9pt right 480.6pt; mso-style-name: "OmniPage =
#2568"
}
LI.OmniPage2568 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.9pt right 480.6pt; mso-style-name: "OmniPage =
#2568"
}
DIV.OmniPage2568 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
New Roman"; tab-stops: 7.9pt right 480.6pt; mso-style-name: "OmniPage =
#2568"
}
P.OmniPage2569 {
	TEXT-ALIGN: justify; MARGIN: 0in 0in 0pt; FONT-FAMILY: Times; =
FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
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DIV.OmniPage3846 {
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FONT-SIZE: 10pt; mso-style-parent: ""; mso-pagination: widow-orphan; =
mso-fareast-font-family: "Times New Roman"; mso-bidi-font-family: "Times =
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style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
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style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
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style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
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style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
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style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
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style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
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style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center" class=3DMsoNormal align=3Dcenter><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center" class=3DMsoNormal align=3Dcenter><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center" class=3DMsoNormal align=3Dcenter><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 9pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P><BR=20
style=3D"mso-ignore: vglayout" clear=3Dall>
<H2 style=3D"MARGIN-LEFT: 99pt; tab-stops: 211.5pt 225.0pt"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 18pt; =
mso-bidi-font-size: 10.0pt">For=20
Use By:<SPAN style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Administrative Staff <o:p></o:p></SPAN></H2>
<H2 style=3D"MARGIN-LEFT: 1in; tab-stops: 211.5pt"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 18pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Departmental Staff<o:p></o:p></SPAN></H2>
<H2 style=3D"MARGIN-LEFT: 1in; tab-stops: 211.5pt"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 18pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Faculty Members<o:p></o:p></SPAN></H2>
<H2 style=3D"MARGIN-LEFT: 1in; tab-stops: 211.5pt"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 18pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Foreign Scholars<o:p></o:p></SPAN></H2>
<H2 style=3D"MARGIN-LEFT: 1in; tab-stops: 211.5pt"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 18pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Foreign Students<o:p></o:p></SPAN></H2>
<P class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<H2 style=3D"MARGIN-LEFT: 1in; tab-stops: 211.5pt"><SPAN=20
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Effective:<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>January,=20
2001<o:p></o:p></SPAN></H2>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoTitle>Executive Summary</P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoTitle>Tax Guide for Foreign =
Visitors</P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"LAYOUT-GRID-MODE: =
line">What=20
has Changed?<o:p></o:p></SPAN></B></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line">The Immigration and Naturalization =
Service (INS)=20
has tightened its rules regarding payments to foreign visitors. <B=20
style=3D"mso-bidi-font-weight: normal"><U>Effective January 1, 2001, =
</U></B>UD=20
Departments will be responsible to ensure that <B=20
style=3D"mso-bidi-font-weight: normal"><U>No Payments</U></B> to Foreign =
Visitors=20
<B style=3D"mso-bidi-font-weight: normal"><U>of any kind</U></B> are =
allowed=20
unless the appropriate authorization and visa status has be granted by =
the=20
Immigration and Naturalization Service <B=20
style=3D"mso-bidi-font-weight: normal"><U>in advance</U></B> of their =
coming to UD=20
(must have a valid I-94 Form). Prior to this recent rule change a 10 day =
grace=20
period had been allowed. This grace period is being eliminated by the=20
INS.<o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"LAYOUT-GRID-MODE: =
line">Does=20
this impact only Students?</SPAN></B><SPAN style=3D"LAYOUT-GRID-MODE: =
line"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line">No, any individual who is a foreign =
visitor,=20
whether they are a student, visiting faculty member, employee, or =
independent=20
contractor are subject to the rules outlined in the attached policy=20
statement.<o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<H1 style=3D"LINE-HEIGHT: 150%">Are certain types of payments not =
subject to the=20
new rules?</H1>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line">No, all forms of payment, whether =
wages,=20
honorarium, scholarships, independent contractor payments, or =
reimbursement of=20
expenses must be considered. The foreign visitor=92s visa status, =
country tax=20
treaty, and other factors must be assessed to determine if the payment =
is=20
taxable, non-taxable or even if it is allowed. Some visa types restrict =
any type=20
of payment.<o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<H1 style=3D"LINE-HEIGHT: 150%">What if I ignore this, are there =
penalties for=20
Non-compliance ?</H1>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line">The IRS has assessed colleges and =
universities=20
for the full amount of any tax that should have been withheld, along =
with=20
penalties and interest charges, even if the tax was ultimately paid by =
the=20
foreign visitor on her/his U.S. tax return. Consequently, taking the =
necessary=20
steps to ensure that the appropriate tax treaty is applied or =
withholding is=20
completed, is essential. Departments that fail to comply will bear any =
fine=20
levied by the IRS. <o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoBodyText>If you don=92t want =
to read the=20
whole policy, what is the most important paragraph?</P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><SPAN=20
style=3D"LAYOUT-GRID-MODE: line">It you are pressed for time everyone =
should read=20
<B style=3D"mso-bidi-font-weight: normal"><U>Paragraph 2.2, Sponsoring =
Department=20
Responsibilities.<o:p></o:p></U></B></SPAN></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoNormal><B=20
style=3D"mso-bidi-font-weight: normal"><U><SPAN =
style=3D"LAYOUT-GRID-MODE: line"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></U></B></P>
<P style=3D"LINE-HEIGHT: 150%" class=3DMsoBodyText>For further questions =
please=20
contact the Business Office and speak to Cathy Graham or Henry =
Glospie.</P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Acknowledgements<o:p></o:p></SPAN></B></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt">This=20
guide has been a collaborative effort of those in the Business =
Office.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Dale Larson<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Director of Finance<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>721-5236<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Henry Glospie<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN>A=
ssistant=20
Director of Finance<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;=20
</SPAN>721-5177<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Cathy Graham<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Payroll Manager<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>721-5195<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Marcia Miller<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Bursar<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN>7=
21-5281<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Fanny Martin<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Accounts Payable<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>721-5029<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Carla Rahman<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Accounts Receivable<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>721-5381<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Mario Sevilla<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN>Accountant<SP=
AN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>721-5223<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>James Stroud<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Payroll/Acct. Receivable Coordinator<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>721-5402<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>LuLu Aguas<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Receptionist<SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN><SPAN=20
style=3D"mso-spacerun: =
yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</SPAN>721-5244<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt">A=20
special thanks to Cathy Graham, Payroll Manager at University of Dallas, =
and=20
Anna Sorkness, Director of Payroll at University of Texas-San Antonio, =
who=20
provided invaluable Non Resident Tax information for this=20
guide.<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: center; mso-outline-level: 1" class=3DOmniPage1=20
align=3Dcenter><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Page<o:p></o:p></SPAN></U></P>
<P class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage1><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Table=20
of Contents</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 454.4pt" class=3DOmniPage1><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 454.4pt right 483.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.1pt 7.6pt center 474.25pt right 485.45pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp; =
</SPAN>Introduction<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.1pt 7.6pt center 474.25pt right 485.45pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 263.8pt 0pt 5.65pt; tab-stops: 5.65pt 81.0pt right =
211.5pt"=20
class=3DOmniPage3><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section=20
1:<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Definition=20
of Terms</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.65pt right 185.25pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Candidate=20
for a Degree <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>2<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Employee=20
Wages <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>2<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Fellowships=20
and Scholarships <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>2<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>FICA<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =

</SPAN>3<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.5<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Immigrant=20
(Resident for Immigration Purposes) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>3<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.6<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Immigration=20
and Naturalization Service (INS) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;=20
</SPAN>3<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.7<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Independent=20
Contractor Payments <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>4<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.8<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Internal=20
Revenue Service (IRS)<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>4<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.9<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Nonimmigrant (Nonresident for Immigration Purposes) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;=20
</SPAN>4<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.10<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Nonresident =
(for Tax=20
Purposes) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>4<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.11<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Resident (for =
Tax=20
Purposes) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;=20
</SPAN>4<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.12<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Taxable =
Income <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>5<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.13<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Taxes <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>5<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 0.6in" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>1.14<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Travel =
(Transportation,=20
Meals and Lodging In Transit) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;=20
</SPAN>5<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -33.75pt; MARGIN: 0in 5.35pt 0pt 1.1in; tab-stops: =
.6in 45.7pt list 1.1in left 472.1pt right 487.95pt; mso-list: l11 level2 =
lfo2"=20
class=3DOmniPage15><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.15<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Withholding=20
<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;=20
</SPAN>5<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 45.45pt" class=3DOmniPage15><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 10.45pt 0pt 6.75pt" class=3DOmniPage16><SPAN=20
style=3D"mso-tab-count: 1"></SPAN><SPAN=20
style=3D"FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt">Section =
2:</SPAN><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt">U.S. Tax =
Obligations of=20
University of Dallas and Sponsoring<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 10.45pt 0pt 6.75pt" class=3DOmniPage16><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Departments</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 8pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>University=20
Responsibilities <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>6<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Sponsoring=20
Department Responsibilities <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>6<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Classification of Payments for Withholding Purposes <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;=20
</SPAN>7<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Foreign=20
Source Income Exclusion <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>7<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.5<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Federal=20
Income Tax <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;=20
</SPAN>8<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.6<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>FICA Tax=20
<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;=20
</SPAN>9<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.8<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Exemptions=20
from Withholding Tax <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>10<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.35pt 0pt 43.5pt" class=3DOmniPage17><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>2.9<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Required=20
Forms <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>10<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -34.5pt; MARGIN: 0in 5.35pt 0pt 80.25pt; =
tab-stops: 43.5pt 46.0pt list 80.25pt left 468.95pt right 487.95pt; =
mso-list: l5 level2 lfo4"=20
class=3DOmniPage17><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.10<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Penalties=20
and Sanctions <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>10<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: right 57.5pt left 81.0pt 467.8pt right 488.3pt"=20
class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section=20
3:<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">U.S.=20
Tax Obligations For Foreign Visitors</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 8pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-SIZE: 8pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Tax Basics=20
for Nonresidents <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>11<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">3.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Nonresidents=20
&#8209; U.S. Nonresident Alien Income Tax Return (1040&#8209;NR) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;=20
</SPAN>12<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>3.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Residents &#8209;=20
U.S. Individual Income Tax Return (Form 1040) <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;=20
</SPAN>13<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>3.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Certificate=20
of Compliance &#8209; "Sailing Permit" (IRS Form 1040-C or Form =
2063)<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;=20
</SPAN>13<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>3.5<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Additional=20
Tax Information Statement <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>13<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>3.6<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Social=20
Security or Individual Taxpayer Identification Number <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;=20
</SPAN>14<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 44pt" class=3DOmniPage18><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>3.7<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Penalties=20
and Sanctions <SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>14<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 5pt 0pt 64.25pt"=20
class=3DOmniPage18><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 128.8pt 0pt 5.65pt; tab-stops: 5.65pt 81.0pt =
301.5pt"=20
class=3DOmniPage3><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section</SPAN><SPAN=20
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"> 4:<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt">Residency =
Determination for=20
Tax Purposes</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 8pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>4.1<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Resident for Tax Purposes<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>15<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>4.2<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Nonresident for Tax Purposes<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>15<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>4.3<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Green Card Test<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>15<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>4.4<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Substantial Presence Test<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>16<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section=20
5:</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 16pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Short=20
Term Visitors</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>5.1<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Immigration Law Restrictions<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>17<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>5.2<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>B-1 and B-2 Visas<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>17<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>5.3<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Visa Waiver for Business (VWB) and Tourism (VWT)<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =

</SPAN>18<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>5.4<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>J-1 Visas for Short Term Visitors<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>18<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>5.5<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Income Tax Withholding<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>18<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>5.6<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Payment Processing<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN>19<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section=20
6:</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">F-1 and J-1 =
Students</B></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>6.1<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>General Provisions<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>20<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>6.2<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Possible Sources of U.S. Income<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>20<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">6.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Tax=20
Implications<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>20<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 57.5pt left 78.4pt 467.8pt right =
488.3pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section=20
7:<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">J-1=20
Scholars (Professors and Researchers)</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.9pt 0pt 44.05pt" class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 4.5pt; tab-stops: right 57.5pt left 76.5pt 78.4pt =
467.8pt right 488.3pt"=20
class=3DOmniPage270><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>7.1<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>General Provisions<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>21<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 4.5pt; tab-stops: right 57.5pt left 76.5pt 78.4pt =
467.8pt right 488.3pt"=20
class=3DOmniPage270><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>7.2<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Possible Sources of U.S. Income<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>21<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 4.5pt; tab-stops: right 57.5pt left 76.5pt 78.4pt =
467.8pt right 488.3pt"=20
class=3DOmniPage270><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;=20
</SPAN>7.3<SPAN style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Tax Implications<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>21<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 4.5pt; tab-stops: right 57.5pt left 76.5pt 78.4pt =
467.8pt right 488.3pt"=20
class=3DOmniPage270><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DOmniPage270><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Section=20
8:<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">H-1B,=20
O, P, TC &amp; TN Visa Status </SPAN></B><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt">(Temporary=20
Workers and Trainees)</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.75pt 0pt 8.2pt" class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 5.75pt 0pt 45pt; tab-stops: 44.05pt 76.5pt decimal =
300.85pt left 469.0pt right 488.3pt"=20
class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>General =

Provisions<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>22<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 5.75pt 0pt 45pt; tab-stops: 44.05pt 76.5pt decimal =
300.85pt left 469.0pt right 488.3pt"=20
class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Possible Sources=20
of U.S. Income<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>22<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 5.75pt 0pt 45pt; tab-stops: 44.05pt 76.5pt decimal =
300.85pt left 469.0pt right 488.3pt"=20
class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Tax=20
Implications<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>22<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 5.75pt 0pt 45pt; tab-stops: 44.05pt 76.5pt decimal =
300.85pt left 469.0pt right 488.3pt"=20
class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: right 57.5pt left 76.5pt 274.5pt 467.8pt right =
488.3pt"=20
class=3DOmniPage270><SPAN=20
style=3D"FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt">Section 9:<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt">Tax =
Treaties</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>23<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: right 57.5pt left 76.5pt 274.5pt 467.8pt right =
488.3pt"=20
class=3DOmniPage270><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in -19.7pt 0pt 8.35pt; tab-stops: 44.05pt 76.5pt =
decimal 300.85pt left 469.0pt right 7.0in 508.5pt"=20
class=3DOmniPage271><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13pt; =
mso-bidi-font-size: 10.0pt">Appendix=20
A:<SPAN style=3D"mso-tab-count: 1">&nbsp; </SPAN></SPAN><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">IRS=20
Forms and Publications</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 8.35pt decimal 300.85pt left 469.0pt right =
490.2pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 5pt 0pt 8.35pt; tab-stops: 44.05pt 76.5pt decimal =
300.85pt left 469.0pt right 488.3pt 490.2pt"=20
class=3DOmniPage271><SPAN=20
style=3D"FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt">Appendix B:<SPAN=20
style=3D"mso-tab-count: 1">&nbsp; </SPAN></SPAN><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt">Tax Treaties =
Currently in=20
Force</SPAN></B><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1; tab-stops: 5.0pt right 121.4pt"=20
class=3DOmniPage513><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13.5pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1; tab-stops: 5.0pt right 121.4pt"=20
class=3DOmniPage513><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13.5pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 0in; mso-outline-level: 1; tab-stops: 5.0pt right =
121.4pt"=20
class=3DOmniPage513><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13.5pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 0in; mso-outline-level: 1; tab-stops: 5.0pt right =
121.4pt"=20
class=3DOmniPage513><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 13.5pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1; tab-stops: 5.25pt right 86.75pt"=20
class=3DOmniPage769><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Introduction<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 5.25pt right 86.75pt" class=3DOmniPage769><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.25pt 0pt 5pt" class=3DOmniPage770><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
purpose of this publication is to inform foreign students, faculty, and =
staff of=20
the rules that the University of Dallas (UD) operates under, based on =
the tax=20
and immigration laws of the United States.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>In addition, this tax guide is to be used as a reference tool for =

University personnel who interact with foreign students, faculty and =
staff.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">However, no one from any UD =
department can=20
act as a tax consultant, give personal tax advice, or represent an =
individual=20
dealing with the IRS while in their official role at the University of=20
Dallas.<o:p></o:p></B></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 478.15pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.6pt 0pt 5.45pt" class=3DOmniPage771><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">This=20
guide does not cover all tax situations; it covers only those most =
common to the=20
majority of foreign students, faculty and staff.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>It presents basic information =
about the=20
tax status of various kinds of university payments to students, faculty =
and=20
staff.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>By explaining some =
of these=20
tax regulations and qualifications, the intent is to provide information =
that=20
will assist foreign visitors and university personnel in making the =
correct=20
decisions concerning the tax implications of payments that UD=20
makes.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.45pt right 6.65in" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.55pt 0pt 6pt" class=3DOmniPage772><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">UD=20
must fulfill its tax reporting obligations and can, in case of a tax =
question or=20
problem, assist in supplying payroll and other appropriate documentation =
to=20
explain payments made to individuals.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.0pt right 476.85pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.55pt 0pt 6.9pt" class=3DOmniPage773><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Users=20
of this guide should be aware of the necessary limitations on the =
information=20
presented herein.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>While =
it is hoped=20
that this material will be useful, it should not be construed as either =
a=20
complete treatment of all tax questions, or an official UD statement as =
to the=20
subject matter reviewed.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.9pt right 477.85pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 8.95pt" class=3DOmniPage775><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Foreign students, =
faculty=20
and staff with tax questions or problems are advised to seek assistance =
from the=20
IRS by calling (202) 874-1460 (not a toll free number).<SPAN=20
style=3D"mso-spacerun: yes">&nbsp;&nbsp; </SPAN>In the United States, =
<U>the=20
individual taxpayer</U> is responsible for filing an appropriate and =
accurate=20
tax return and negotiating all tax matters with the IRS.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Taxpayer assistance is =
available from=20
the IRS website: www: irs.ustreas.gov<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 8.95pt right 480.4pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P style=3D"tab-stops: 5.0pt 7.5pt 92.6pt right 220.05pt" =
class=3DOmniPage1038><SPAN=20
style=3D"mso-tab-count: 1"></SPAN><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
One</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Definition=20
of Terms<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt 7.5pt 92.6pt right 220.05pt" =
class=3DOmniPage1038><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.1<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Candidate for a Degree<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.2<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Employee Wages<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.3<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Fellowships and Scholarships<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.4<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>FICA<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.5<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Immigrant (Resident for <U>Immigration=20
</U>Purposes)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.6<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>1mmigration and Naturalization Service =
(INS)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.7<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Independent Contractor Payments<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.8<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Internal Revenue Service (IRS)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.9<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Nonimmigrant (Nonresident for <U>Immigration=20
</U>Purposes)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.10<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>Nonresident (for <U>Tax </U>Purposes)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.11<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>Resident (for <U>Tax </U>Purposes)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.12<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>Taxable Income<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.13<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>Taxes<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.14<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>Travel (Transportation, Meals and Lodging In=20
Transit)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 139.5pt; tab-stops: 9.65pt 43.25pt =
187.6pt right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">1.15<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;=20
</SPAN>Withholding<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN-RIGHT: 82.9pt" class=3DOmniPage1039><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 82.9pt" class=3DOmniPage1039><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 82.9pt" class=3DOmniPage1039><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>1.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Candidate=20
for a Degree<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 7.15pt; tab-stops: =
7.15pt 9.65pt 45.0pt 187.6pt right 407.6pt"=20
class=3DOmniPage1039><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 7.15pt; tab-stops: =
7.15pt 9.65pt 45.0pt 187.6pt right 407.6pt"=20
class=3DOmniPage1039><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
candidate for a degree is broadly defined to include any full-time or =
part-time=20
student enrolled at the University of Dallas (=93UD=94 or the =
=93University=94) in a=20
course(s) which may lead to a degree, whether or not the student's =
particular=20
educational program leads to a degree.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 357.4pt 0pt 7.5pt; tab-stops: 7.5pt 45.0pt right =
133.1pt"=20
class=3DOmniPage1028><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 357.4pt 0pt 7.5pt; tab-stops: 7.5pt 45.0pt right =
133.1pt"=20
class=3DOmniPage1028><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 82.9pt" class=3DOmniPage1039><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>1.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Employee=20
Wages<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 7.5pt =
right 133.1pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 7.5pt =
right 133.1pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Employee wages are =
payments=20
for services that an individual performs or carries out for the =
university as an=20
employee.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Services =
performed by an=20
employee are subject to the direction and control of the university, its =
faculty=20
or staff.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Employee wages =
are not=20
the same as payments made to a foreign visitor for working as an =
independent=20
contractor.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>See the =
discussion of=20
independent contractor payments at Section 1.6 below for the definition =
of=20
non&#8209;employment related services.<SPAN style=3D"mso-spacerun: =
yes">&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">Employee wages can only be paid =
to foreign=20
visitors who have been granted an appropriate employment authorization =
and visa=20
status by the Immigration and Naturalization Service (INS) to allow them =
to be=20
compensated for services.</B><SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.5pt right 480.05pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.5pt right 480.05pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 223.3pt 0pt 7.5pt; tab-stops: 7.5pt 45.0pt right =
133.1pt"=20
class=3DOmniPage1028><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Fellowships and Scholarships<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 8.8pt right 191.9pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 11.1pt 0pt 5.85pt" class=3DOmniPage1031><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Fellowship=20
or scholarship payments are made to assist a person in pursuing a course =
of=20
study or research.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>For =
years=20
beginning with 1987, the IRS allows that amounts paid to individuals as=20
<U>qualified</U> scholarships and fellowships can be excluded from =
taxable=20
income (meaning the payments are not taxable) <U>if</U> the following =
two=20
requirements are both met:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.85pt right 479.4pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the =
scholarship or=20
fellowship is awarded to a candidate for a degree.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the =
scholarship or=20
fellowship is used to pay for<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>(i)=20
tuition and fees required for enrollment<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.75in; tab-stops: right 485.5pt"=20
class=3DOmniPage1033><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">or=20
attendance at UD, and/or<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>(ii) other=20
mandatory fees, books, supplies and equipment =
required<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.75in; tab-stops: right 485.5pt"=20
class=3DOmniPage1033><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">to=20
be used by all students in a particular course of =
study.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 43.55pt right 485.5pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"MARGIN: 0in 5pt 0pt 43.55pt" class=3DOmniPage1033><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 476.8pt" class=3DOmniPage1281><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Fellowship=20
or scholarship payments made to foreign visitors may include a =
combination of=20
the following:</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>tuition, =
fees, books,=20
and course&#8209;related materials<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>stipends for =
living=20
expenses including meals, lodging, and other personal=20
items<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>medical =
insurance=20
premiums paid to insurance companies<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>airfare =
purchases from=20
airline companies or travel service providers<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.4pt right 477.0pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.05pt 0pt 5.8pt" class=3DOmniPage1286><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Portions=20
of fellowship and scholarship payments that are used for meals, lodging, =

non&#8209;mandatory medical insurance, travel, personal living expenses, =
or other=20
non&#8209;course related expenses are often referred to as stipends, and =
must be=20
included in taxable income unless excluded by tax treaty.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Also, any amount of a =
fellowship or=20
scholarship that is paid in exchange for employment&#8209;related =
services, including=20
teaching and research services, is taxable unless a tax treaty exclusion =

applies.<o:p></o:p></SPAN></U></P>
<P style=3D"tab-stops: 5.8pt right 477.65pt" class=3DMsoNormal><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></U></P>
<P style=3D"MARGIN: 0in 6.55pt 0pt 5.6pt" class=3DOmniPage1287><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
post&#8209;doctoral fellowship award is made to an individual to further =
her/his=20
pursuit of a course of study or research beyond the doctoral level.<SPAN =

style=3D"mso-spacerun: yes">&nbsp; </SPAN>The entire post&#8209;doctoral =
fellowship=20
award must be included in taxable income.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.6pt right 478.15pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 7.3pt" class=3DOmniPage1288><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Fellowships and =
scholarships=20
are granted by the Department regardless of status and can only be paid =
to=20
foreign visitors who have been granted the appropriate authorization and =
visa=20
status by the INS (must have a valid I&#8209;94 =
authorization).<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.3pt right 479.7pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 380.8pt 0pt 8.9pt; tab-stops: 8.9pt 45.0pt =
1.5in"=20
class=3DOmniPage1289><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">1.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>FICA</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6pt 0pt 6.4pt" class=3DOmniPage1290><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6pt 0pt 6.4pt" class=3DOmniPage1290><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">FICA=20
(which is short for the Federal Insurance Contribution Act) is a tax =
that is=20
assessed against employee wages paid to individuals.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>This is a separate tax from =
the federal=20
income tax and is used to fund the retirement and medical benefits paid =
by the=20
Social Security Administration.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>One=20
half of this tax (7.65% of wages) is withheld from the payments to the=20
individual, while the University pays the other one half of this tax =
(also 7.65%=20
of wages).<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.4pt right 478.7pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 9.35pt right 450.75pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 33.95pt 0pt 9.35pt; tab-stops: 9.35pt 45.0pt right =
450.75pt"=20
class=3DOmniPage1291><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.5<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Immigrant=20
(Resident Alien for Immigration Purposes)<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 9.35pt right 450.75pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.25pt 0pt 8.1pt" class=3DOmniPage1292><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">An=20
immigrant, or resident alien for immigration purposes, is a "green card" =
holder=20
and is often referred to as a lawful permanent resident (LPR).<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>An immigrant, or resident =
alien, is a=20
non&#8209;U.S. citizen who has been authorized to live and work in the =
U.S.=20
indefinitely.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 8.1pt right 479.45pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.35pt right 479.45pt" class=3DOmniPage258><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"MARGIN: 0in 191.8pt 0pt 9.9pt; tab-stops: 9.9pt 45.0pt right =
274.3pt"=20
class=3DOmniPage1293><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.6<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Immigration=20
and Naturalization Service (INS)</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 9.9pt right 274.3pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.4pt 0pt 7.4pt" class=3DOmniPage1294><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
INS is the U.S. government agency that is responsible for overseeing the =
entry=20
of foreign visitors into this country.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>The INA sets the restrictions that apply to the various visa =
categories=20
(the United States Information Agency sets the restrictions for J =
cultural=20
exchange visa programs).<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.4pt right 479.3pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 12pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-bidi-font-size: 10.0pt; mso-ansi-language: EN-US; =
mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"tab-stops: 7.4pt right 479.3pt" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 33.95pt 0pt 9.35pt; tab-stops: 9.35pt 45.0pt right =
450.75pt"=20
class=3DOmniPage1291><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.7<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Independent=20
Contractors Payments</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: right =
479.5pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: right =
479.3pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Payments=20
to independent contractors are for services performed by foreign =
visitors which=20
may be outside the scope of employment.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>Independent contractors are not the same as employees.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Services that are treated as =
independent=20
contractor payments must have all of the following characteristics =
<U>plus </U>a=20
completed University of Dallas Independent Contractor Policy.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>(Please contact the Business =
Office for=20
a copy this Policy).<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: right =
479.3pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 65.8pt 0pt 0.75in; tab-stops: =
.75in right 6.0in 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the foreign =
visitor=20
must not be under the direction or control of the University, its =
faculty, or=20
staff, in regard to the means and method that are being used to perform =
services=20
for the university,<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 65.8pt 0pt 0.75in; tab-stops: =
.75in right 6.0in 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 65.8pt 0pt 0.75in; tab-stops: =
.75in right 6.0in 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>the services =
or task=20
being performed is of short duration and will not result in the foreign =
visitor=20
entering a long&#8209;term working relationship with the University,=20
and<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 65.8pt 0pt 0.75in; tab-stops: =
.75in right 6.0in 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 65.8pt 0pt 0.75in; tab-stops: =
.75in right 6.0in 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>a written =
contract or=20
agreement exists that identifies the services that are to be=20
performed.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 0.5in; tab-stops: .75in right 485.5pt"=20
class=3DOmniPage1040><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.4pt 0pt 7.35pt" =
class=3DOmniPage1544>Independent=20
contractor payments can only be made to foreign visitors who have been =
granted=20
the appropriate employment authorization and visa status by the INS =
(must have=20
valid I&#8209;94 authorization). </P>
<P style=3D"MARGIN: 0in 8.4pt 0pt 7.65pt" class=3DOmniPage1545><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 8.4pt 0pt 9pt; tab-stops: 45.0pt =
right 481.9pt; mso-list: l4 level2 lfo6"=20
class=3DOmniPage1545><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.8<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Internal=20
Revenue Service<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 8.4pt 0pt 7.65pt; tab-stops: 7.65pt 45.0pt right =
481.9pt"=20
class=3DOmniPage1545><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.4pt 0pt 7.65pt; tab-stops: 7.65pt 45.0pt right =
481.9pt"=20
class=3DOmniPage1545><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">The=20
Internal Revenue Service (IRS) is the U.S. government agency that =
collects=20
taxes.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>To make this =
process easier,=20
the IRS provides various forms &#8209; withholding allowance =
certificates, income tax=20
returns, etc.&#8209; which are used to help foreign visitors pay the =
taxes that apply=20
to them.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The IRS is also =
the part=20
of the U.S.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Government =
that=20
determines how much you owe in taxes, and whether an organization that =
pays=20
income to a foreign visitor is required to withhold specific amounts =
from that=20
income.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.5pt right 480.95pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.5pt right 480.95pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.65pt 0pt 8.3pt; tab-stops: 8.3pt 45.0pt right =
480.65pt"=20
class=3DOmniPage1547><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">1.9<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Nonimmigrant (Nonresident for Immigration =
Purposes)</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.75pt 0pt 7.3pt" class=3DOmniPage1548><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.75pt 0pt 7.3pt" class=3DOmniPage1548><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
nonimmigrant, or nonresident for immigration purposes, is a person who =
is not a=20
citizen of the U.S. and has been admitted to the U.S. for a temporary =
stay that=20
will end when the purpose of that stay has been =
met.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.3pt right 482.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.3pt right 482.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.65pt 0pt 8.3pt; tab-stops: 8.3pt 45.0pt right =
480.65pt"=20
class=3DOmniPage1547><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.10<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Nonresident =
(for Tax=20
Purposes)</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.2pt 0pt 7.65pt; tab-stops: 8.8pt 63.0pt right =
481.1pt"=20
class=3DOmniPage1549><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.2pt 0pt 7.65pt; tab-stops: 8.8pt 63.0pt right =
481.1pt"=20
class=3DOmniPage1549>A nonresident for tax purposes is a person who is =
not a U.S.=20
citizen and who does not meet either the "green card" test or the =
"substantial=20
presence" test described in Publication 519, U.S. Tax Guide for Aliens. =
<SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0in; tab-stops: 7.15pt right 482.05pt"=20
class=3DMsoBodyTextIndent><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P=20
style=3D"TEXT-ALIGN: justify; TEXT-INDENT: -37.5pt; MARGIN: 0in 7.3pt =
0pt 44.75pt; tab-stops: 7.25pt list 44.75pt right 185.2pt; mso-list: l0 =
level2 lfo8"=20
class=3DOmniPage1793><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">1.11<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Resident (for Tax=20
Purposes</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">)<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN-RIGHT: 7.3pt; tab-stops: 7.25pt =
right 185.2pt"=20
class=3DOmniPage1793><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN-RIGHT: 7.3pt; tab-stops: 7.25pt =
45.0pt right 185.2pt"=20
class=3DOmniPage1793><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
resident for tax purposes is a person who is not a U.S. citizen and who =
meets=20
either the "green card" test or the "substantial presence" test =
described in=20
Publication 519, U.S. Tax Guide for Aliens.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"tab-stops: 5.0pt right 477.9pt" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 45.0pt" class=3DMsoNormal><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">1.12<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Taxable=20
Income</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 16.3pt 0pt 6.3pt" class=3DOmniPage1796><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 16.3pt 0pt 6.3pt" class=3DOmniPage1796><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Any=20
money paid to a foreign visitor or paid to a third party on their behalf =
on=20
which taxes are required to be paid to the U.S. government is called =
taxable=20
income.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Employee wages =
and stipend=20
payments are considered taxable income. Federal tax will be withheld by =
UD from=20
these payments at the appropriate rate.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.3pt right 478.15pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.3pt right 478.15pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 335.8pt 0pt 8.6pt; tab-stops: 8.6pt 45.0pt =
2.5in"=20
class=3DOmniPage1797><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.13<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Taxes<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 8.6pt right 82.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 16.3pt 0pt 6.45pt" class=3DOmniPage1798><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Individuals=20
earning money in the United States must pay taxes.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Taxes are used to support the =
various=20
functions of the U.S. government.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.45pt right 478.35pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.45pt right 478.35pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 101.8pt 0pt 9.35pt; tab-stops: 9.35pt 45.0pt right =
318.75pt"=20
class=3DOmniPage1799><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.14<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Travel =
(Transportation,=20
Meals and Lodging In Transit)<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 9.35pt right 318.75pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 16.3pt 0pt 0.1in" class=3DOmniPage1800>Travel =
payments can=20
be made to foreign visitors in payment for, or reimbursement of, a =
number of=20
travel-related expenses including the cost of meals, lodging, =
transportation=20
costs such as air fare and automobile rental, and other related expenses =

incurred while in transit.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>There is=20
no distinction between amounts paid directly to travel service =
providers, such=20
as airlines, and payments made directly to the foreign visitor. Any =
travel=20
expenses that are paid or reimbursed by the University in order to =
transport a=20
foreign visitor to or from the University will not be considered as =
taxable=20
income to the traveler, as long as the traveler properly accounts to the =

University by providing timely substantiation of the business or =
scholarly=20
purpose of the travel in accordance with the tax rules for accountable =
plans.=20
</P>
<P style=3D"MARGIN: 0in 16.3pt 0pt 0.1in" class=3DOmniPage1800><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"MARGIN: 0in 16.3pt 0pt 0.1in" class=3DOmniPage1800><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P=20
style=3D"MARGIN: 0in 101.8pt 0pt 9.35pt; tab-stops: 9.35pt 45.0pt right =
318.75pt"=20
class=3DOmniPage1799><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.15<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Withholding<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 9.35pt right 318.75pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 11.8pt 0pt 9pt" class=3DOmniPage1803><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Withholding=20
means that the taxes a foreign visitor is obligated to pay to the U.S.=20
government will be taken out of the paycheck or stipend check by UD, =
then sent=20
to the U.S. government, as required by law.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 9.0pt right 480.15pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P style=3D"tab-stops: 85.5pt right 481.5pt" class=3DOmniPage2049><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
Two:<SPAN style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">U.S=20
Tax Obligations of the University and Sponsoring=20
Departments<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 85.5pt right 481.5pt" class=3DOmniPage2049><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -52.5pt; MARGIN: 0in 82.9pt 0pt 187.5pt; =
tab-stops: 43.25pt list 187.5pt right 407.6pt; mso-list: l10 level2 =
lfo10"=20
class=3DOmniPage1039><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">University=20
Responsibilities<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -52.5pt; MARGIN: 0in 82.9pt 0pt 187.5pt; =
tab-stops: 43.25pt list 187.5pt right 407.6pt; mso-list: l10 level2 =
lfo10"=20
class=3DOmniPage1039><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Sponsoring=20
Department Responsibilities<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.3<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Classification of Payments for Withholding=20
Purposes<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.4<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Foreign Source Income Exclusion<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.5<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Federal Income Tax<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.6<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>FICA (Social Security Tax)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.7<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Exemptions from Income Tax Withholding<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.8<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Required Forms<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 135pt; tab-stops: 43.45pt 187.9pt right =
396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">2.9<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Penalties and Sanctions<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 90.4pt 0pt 6.4pt" class=3DOmniPage2064><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 90.4pt 0pt 9pt; tab-stops: 8.9pt 45.0pt 187.9pt =
right 396.75pt"=20
class=3DOmniPage2064><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>University=20
Responsibilities</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 6.4pt 9.0pt 43.45pt 187.9pt =
right 396.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.75pt 0pt 9pt; tab-stops: 9.0pt right 478.4pt"=20
class=3DOmniPage2051><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
University is responsible for maintaining compliance with both the =
letter and=20
intent of all federal laws.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>The=20
implications for university departments, faculty, and the foreign =
visitors that=20
they host are that UD must maintain full compliance with federal tax =
laws, as=20
well as federal immigration laws.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 5.0pt 9.0pt right 478.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.35pt 0pt 9pt; tab-stops: 9.0pt right 479.8pt"=20
class=3DOmniPage2052><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">UD=20
also has a responsibility to the foreign visitors who come to campus to =
pursue=20
their education or other scholarly activities to insure that payments =
made to=20
them by the university are properly reported to the appropriate federal=20
agencies.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Properly =
reporting=20
payments that are made to foreign visitors will greatly reduce the =
potential for=20
future tax or immigration problems for visitors.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The Business Office is =
available to=20
assist departments, faculty, and foreign visitors in gathering and =
coordinating=20
the appropriate information that is needed to maintain compliance with =
the tax=20
and immigration laws.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 5.5pt 9.0pt right 479.8pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 5.5pt 9.0pt right 479.8pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 173.8pt 0pt 8pt; tab-stops: 8.0pt 45.0pt right =
241.8pt"=20
class=3DOmniPage2053><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Sponsoring=20
Department Responsibilities<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 8.0pt right 241.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.2pt 0pt 6.45pt" class=3DOmniPage2054><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">University=20
departments that host foreign visitors will generally be aware that the =
visitors=20
will be coming to the university, in many cases far in advance of their =
actual=20
arrival date.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>Accordingly, the=20
hosting department or faculty member bears primary responsibility for =
ensuring=20
that payments are in compliance with federal laws and immigration =
laws.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The Business Office is =
available to=20
assist departments and faculty members in acquiring all of the =
information and=20
forms required by the federal government. <o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.2pt 0pt 6.45pt" class=3DOmniPage2054><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 8.4pt" class=3DOmniPage2055><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
Business Office (Henry Glospie or Cathy Graham in Payroll) must be =
contacted=20
<U>prior</U> to making any contractual arrangement to pay a foreign =
visitor, to=20
insure that violations of immigration law do not occur.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>(Such violations could lead to =
fines of=20
up to $10,000 assessed against UD, or detention or deportation of the =
foreign=20
visitor.)<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.2pt 0pt 6.45pt" class=3DOmniPage2054><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.2pt 0pt 6.45pt" class=3DOmniPage2054><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.2pt 0pt 6.45pt" class=3DOmniPage2054><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Departments=20
must ensure that no payments of any kind are made to foreign visitors =
unless=20
they have been granted the appropriate authorization and visa status by =
the=20
Immigration and Naturalization Service (INS) <U>in advance</U> of their =
coming=20
to UD (must have valid I-94 authorization).<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Hosting department will be =
responsible=20
for any penalties, fines, and interest from noncompliance.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Hosting department must ensure =
that each=20
foreign visitor has either a social security number or an individual =
taxpayer=20
identification number (ITIN).<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 5pt 0pt 8.4pt" class=3DOmniPage2055><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.2pt 0pt 6.45pt" class=3DOmniPage2054><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 119.8pt; tab-stops: 6.1pt 63.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 119.8pt; tab-stops: 6.1pt 63.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 119.8pt; tab-stops: 6.1pt 63.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 119.8pt; tab-stops: 6.1pt 63.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 119.8pt; tab-stops: 6.1pt 63.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 119.8pt; tab-stops: 6.1pt 63.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 119.8pt 0pt 9pt; tab-stops: =
45.0pt right 302.55pt; mso-list: l10 level2 lfo10"=20
class=3DOmniPage2305><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.3<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Classification=20
of Payments for Withholding Purposes<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 119.8pt 0pt 9pt; tab-stops: 45.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 119.8pt 0pt 9pt; tab-stops: 45.0pt right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Payments=20
that are discussed in this tax guide fall into three broad categories=20
of:<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>employee=20
wages<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>independent =
contractor=20
payments<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>fellowship =
and=20
scholarship grant payments<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 9pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">It=20
is likely that certain types of payments to a foreign visitor are =
taxable, while=20
other payments to the same visitor are not taxable.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Also, certain payments that =
are taxable=20
to one foreign visitor may not be taxable to a visitor from a different =
country=20
because of an exemption in a tax&#8209;treaty.<SPAN =
style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>Accordingly, it is important that the University determine the =
taxability=20
(or non&#8209;taxability) of each type of payment made to each foreign =
visitor in=20
order to know whether withholding is required and, if so, the amount =
required to=20
be withheld from the payment.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 119.8pt 0pt 9pt" class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.0pt right 478.7pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 218.4pt 0pt 6.55pt; tab-stops: 6.55pt 45.0pt right =
267.15pt"=20
class=3DOmniPage2311><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Foreign Source Income Exclusions<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 164.8pt 0pt 6.55pt; tab-stops: 6.55pt 63.0pt right =
267.15pt"=20
class=3DOmniPage2311><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; TEXT-INDENT: -38.25pt; MARGIN: 0in 2.8pt =
0pt 44.75pt; tab-stops: 6.55pt list 44.75pt right 267.15pt; mso-list: l2 =
level3 lfo12"=20
class=3DOmniPage2311><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.4.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">For=20
Services Performed <U>Outside</U> the United =
States<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.5pt"=20
class=3DOmniPage2311><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.5pt; tab-stops: =
6.55pt 45.0pt right 267.15pt"=20
class=3DOmniPage2311><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Payments=20
that are made by UD to nonresident aliens, for services that the =
nonresident=20
alien performs in a country outside of the United States, are not =
subject to=20
federal income tax withholding.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>This exclusion applies only for services performed in a foreign =
country=20
for an individual who is not a citizen or resident of the United =
States.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The services are considered to =
be=20
=93sourced=94 in a foreign country and, therefore, are not subject to =
federal tax=20
withholding.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.15pt right 479.6pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.15pt right 479.6pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; TEXT-INDENT: -38.25pt; MARGIN: 0in 2.8pt =
0pt 44.75pt; tab-stops: .1in list 44.75pt right 274.3pt; mso-list: l2 =
level3 lfo12"=20
class=3DOmniPage2313><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">2.4.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">For Grants Funded =
from=20
<U>Outside</U> the United States<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.5pt"=20
class=3DOmniPage2313><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.5pt; tab-stops: =
.1in 45.0pt right 274.3pt"=20
class=3DOmniPage2313><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Fellowship and =
scholarship=20
grants that are paid for with funds that have come from the foreign =
visitor's=20
country of residence (or another country outside of the United States) =
are not=20
subject to tax withholding.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>Such=20
grants are considered to be =93sourced=94 in a foreign country and, =
therefore, are=20
not subject to federal tax withholding.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 2.8pt; tab-stops: 6.6pt right 479.55pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P class=3DMsoBodyText><SPAN style=3D"FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 254.8pt 0pt 9.1pt; tab-stops: 9.1pt 45.0pt right =
148.65pt"=20
class=3DOmniPage2315><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.5<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Federal=20
Income Tax<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 9.1pt right 148.65pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 7.35pt" class=3DOmniPage2316><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">All=20
employee wages, independent contractor payments, and taxable portions of =

fellowship and scholarship payments that a foreign visitor receives from =
the=20
University are considered <U>taxable</U> income, unless they are =
specifically=20
exempt from tax by a tax treaty.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>In=20
general, the University is required to withhold federal income tax on =
foreign=20
visitor income as follows:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.35pt right 480.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.35pt right 480.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.35pt 45.0pt right 480.55pt" =
class=3DOmniPage258><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">2.5.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>For=20
Nonresidents (Nonresident Aliens for tax =
purposes)<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN-LEFT: 5.6pt; tab-stops: 5.65pt 45.0pt right 478.9pt"=20
class=3DOmniPage2561><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></U></P>
<P style=3D"MARGIN: 0in 13.4pt 0pt 5pt" class=3DOmniPage2562><U><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Employee=20
Wages,</SPAN></U><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">=20
generally, have income tax withheld at graduated rates usually =
applicable for=20
single taxpayers with one exemption, plus an additional $15.30 =
BI-weekly,=20
unless<B style=3D"mso-bidi-font-weight: normal"> specifically excluded =
</B>from=20
tax by a tax treaty between the U.S and the foreign visitor's country of =

residence.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The visitor =
using IRS=20
Form 8233 when compensation is involved regardless of whether or not a =
treaty=20
claim is being made must claim foreign status.</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">For students, =
teachers and=20
researchers, a statement letter containing specific IRS wording must =
also be=20
completed and attached to Form 8233. Also, students, teachers, and =
graduate=20
assistants need to fill out a Foreign National Information form before =
they can=20
receive any form of payment; these forms are available in the Payroll=20
Office.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Form 8233 and =
attachments=20
should be mailed to: IRS, International Returns Section, P. O. Box 920,=20
Bensalem, PA 19020-8518 or faxed to 215-516-1507 which the IRS prefers =
because=20
of the short turn-around time.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 13.4pt 0pt 5pt" class=3DOmniPage2562><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"MARGIN: 0in 12.15pt 0pt 5.55pt" =
class=3DOmniPage2563><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Independent=20
Contractor Payments</SPAN></U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
have income tax withheld at the rate of 30%, unless specifically =
excluded from=20
tax by a tax treaty between the U.S. and the foreign visitor's country =
of=20
residence.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Exemption must =
be=20
claimed by the visitor using IRS Form<B style=3D"mso-bidi-font-weight: =
normal">=20
</B>8233.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.55pt right 480.25pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.85pt 0pt 6.55pt" =
class=3DOmniPage2564><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Fellowship=20
and Scholarship Payments</SPAN></U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
have income tax withheld at the rate of 14% on the taxable portions of =
the=20
payment (amount not used for tuition, books, fees, and =
course&#8209;required supplies=20
and materials), unless specifically excluded from tax by a tax treaty =
between=20
the U.S. and the foreign visitor's country of residence.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Exemption must be claimed by =
the visitor=20
using a W-8BEN.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The =
W-8BEN is used=20
as a certification of an individual=92s foreign status for tax purposes =
to claim=20
treaty exemption on scholarship/fellowship payments and certain other=20
<U>NON-compensatory</U> payments.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.85pt 0pt 6.55pt" =
class=3DOmniPage2564><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></U></P>
<P style=3D"MARGIN: 0in 12.85pt 0pt 6.55pt" class=3DOmniPage2564><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Some=20
Non-Resident Aliens have to file BOTH forms, because they work part-time =
on=20
campus (8233) AND receive scholarship or fellowships (W-8BEN).<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Effective, January 01, 2001 =
you will=20
need to get a W-8BEN completed from any Non-Resident Alien to whom you =
make a=20
payment, or you will have to assume they are a U.S. Citizen and do =
withholding=20
of 30%.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Please see =
Appendix C for=20
copies of these forms.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.55pt right 479.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.55pt right 479.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.5in; MARGIN: 0in 12.65pt 0pt 41.6pt; tab-stops: =
6.85pt list 41.6pt left 45.0pt right 479.75pt; mso-list: l16 level3 =
lfo14"=20
class=3DOmniPage2565><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.5.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">For=20
Residents (Resident Aliens for tax purposes)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 12.65pt 0pt 5.6pt; tab-stops: 6.85pt 45.0pt right =
479.75pt"=20
class=3DOmniPage2565><U><SPAN style=3D"FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></U></P>
<P=20
style=3D"MARGIN: 0in 12.65pt 0pt 5.6pt; tab-stops: 6.85pt 45.0pt right =
479.75pt"=20
class=3DOmniPage2565><U><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Employee=20
Wages</SPAN></U><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"> have=20
income tax withheld at the same graduated rates that are used to =
withhold tax on=20
U.S. citizens.<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 12.65pt 0pt 5.6pt; tab-stops: 6.85pt 45.0pt right =
479.75pt"=20
class=3DOmniPage2565><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 12.65pt 0pt 5.6pt; tab-stops: 6.85pt 45.0pt right =
479.75pt"=20
class=3DOmniPage2565><U><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Independent =
Contractor=20
Payments</SPAN></U><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"> do=20
not have income tax withheld, as the visitor is not considered to be an=20
employee.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Please see =
Henry Glospie=20
or Fanny Martin in the Business Office to obtain the University of =
Dallas=92=20
Independent Contractor form to present with payment voucher for payment =
of an=20
independent Contractor.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.45pt right 479.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 11.8pt 0pt 7.9pt" class=3DOmniPage2568><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Fellowship=20
and Scholarship Payments</SPAN></U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
do not have income tax withheld.<SPAN style=3D"mso-spacerun: yes">&nbsp; =

</SPAN>The portion used to pay tuition and fees, and books and equipment =

<U>required</U> for enrollment in the University or in the courses, is=20
nontaxable.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>However, =
portions of=20
scholarship payments used for living expenses, travel, or fees and =
equipment=20
that are <U>not required</U> will be taxable to the=20
recipient.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.9pt right 480.6pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 45.0pt right 480.6pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">2.6<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>FICA (Social Security Tax)<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 12.5pt 0pt 2.8pt; tab-stops: 8.65pt 45.0pt right =
479.9pt"=20
class=3DOmniPage2569><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 12.5pt 0pt 2.8pt; mso-outline-level: 1; tab-stops: =
8.65pt 45.0pt right 479.9pt"=20
class=3DOmniPage2569><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">2.6.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Employee=20
Wages</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.5pt 0pt 2.8pt; tab-stops: 8.65pt 45.0pt right =
479.9pt"=20
class=3DOmniPage2569><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.5pt 0pt 2.8pt; tab-stops: 8.65pt 45.0pt right =
479.9pt"=20
class=3DOmniPage2569><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">FICA is withheld =
at the rate=20
of 7.65%, with a matching percentage paid on behalf of the individual by =
the=20
university, unless specifically excluded from tax by a totalization =
agreement=20
between the U.S. and the foreign visitor's country of=20
residence.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 8.05pt right 480.6pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 11.7pt 0pt 7.9pt" class=3DOmniPage2572><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Special=20
exemptions are available from FICA withholding under certain=20
circumstances:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.9pt right 480.7pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: Times; mso-hansi-font-family: Times; =
mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>services =
performed by=20
visitors temporarily in the U.S. on an F-1, J-1, M-1 or Q-1 visa, which =
are=20
consistent with the purpose for which the visitor has been granted visa =
status,=20
are exempt </SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">from=20
FICA as long as the visitor is classified as a nonresident for tax=20
purposes<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 45.25pt right 487.4pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: Times; mso-hansi-font-family: Times; =
mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 2">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>services =
performed by a=20
nonresident student who is employed by the university while </SPAN><SPAN =

style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">enrolled=20
and regularly attending classes are exempt from =
FICA<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 45.45pt right 308.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: Times; mso-hansi-font-family: Times; =
mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>services =
performed for=20
state or local government, unless an agreement with the federal =
government is=20
involved, are exempt from FICA<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 41.4pt right 271.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>services =
performed for=20
a foreign government are exempt from FICA<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 119.8pt 0pt 0.75in; =
tab-stops: .75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 88.3pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: Times; mso-hansi-font-family: Times; =
mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>services =
performed for=20
an international organization are exempt from FICA<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 0in; tab-stops: 7.15pt 9.65pt 45.0pt right =
408.35pt 482.05pt"=20
class=3DMsoBodyTextIndent><SPAN style=3D"FONT-FAMILY: 'Times New =
Roman'"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 0in; tab-stops: 7.15pt 9.65pt 45.0pt right =
408.35pt 482.05pt"=20
class=3DMsoBodyTextIndent><SPAN style=3D"FONT-FAMILY: 'Times New =
Roman'"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 205.3pt 0pt 5pt; mso-outline-level: 1; tab-stops: =
5.0pt 45.0pt right 197.95pt"=20
class=3DOmniPage2820><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.6.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Independent =
Contractor=20
Payments</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 197.95pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.95pt 0pt 5.6pt; mso-outline-level: 1"=20
class=3DOmniPage2821><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Payments=20
for independent personal services do not have FICA tax=20
withheld.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.6pt right 6.65in" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.6pt right 6.65in" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P=20
style=3D"MARGIN: 0in 191.8pt 0pt 5.4pt; mso-outline-level: 1; tab-stops: =
5.45pt 45.0pt right 213.8pt"=20
class=3DOmniPage2822><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.6.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Fellowship =
and=20
Scholarship Payments<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 5.85pt right 213.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.85pt right 213.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Payments for =
fellowships and=20
scholarships do not have FICA tax withheld.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.85pt right 213.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 43.3pt 0pt 9pt; tab-stops: .5in =
right 328.65pt; mso-list: l1 level2 lfo16"=20
class=3DOmniPage2826><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.8<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Exemptions=20
From Income Tax Withholding Requirements<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 2.8pt 0pt 4.5pt; tab-stops: 7.9pt 45.0pt right =
328.65pt"=20
class=3DOmniPage2826><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 2.8pt 0pt 4.5pt; tab-stops: 7.9pt 45.0pt right =
328.65pt"=20
class=3DOmniPage2826><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
number of possible exemptions from withholding may apply to a foreign=20
visitor.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Several have =
been=20
mentioned above, but a more complete listing =
follows:<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 2.8pt 0pt 4.5pt; tab-stops: 7.9pt 45.0pt right =
328.65pt"=20
class=3DOmniPage2826><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 2.8pt 0pt 4.5pt; tab-stops: 7.9pt 45.0pt right =
328.65pt"=20
class=3DOmniPage2826><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Foreign=20
Source Income</SPAN></U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
is not subject to withholding.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>Foreign source income is income that comes from a payor whose =
residence=20
is outside the United States, or income paid to a nonresident performing =

services outside the U.S.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.4pt right 479.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.5pt 0pt 6.5pt; mso-outline-level: 1"=20
class=3DOmniPage2829><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Tax=20
Treaty Exclusions</SPAN></U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
may apply, but must be evaluated on a country&#8209;by&#8209;country=20
basis.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.5pt right 479.25pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 7.9pt 0pt 7.15pt" class=3DOmniPage2830><U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Per=20
Diem Payments for USAID Grants</SPAN></U><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
may be exempt from withholding but only if the foreign visitor is =
involved in a=20
USAID training program in the United States.<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 236.8pt; tab-stops: 6.3pt 45.0pt right =
128.8pt"=20
class=3DOmniPage3073><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.8<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Required Forms</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.3pt right 128.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5.8pt 0pt 5pt" class=3DOmniPage3074><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Foreign=20
visitors from countries that have entered into a tax treaty with the =
U.S. may be=20
able to exclude all or a portion of the payments that they have received =
from=20
U.S. sources under the provisions of that treaty.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>If a tax treaty exists between =
the=20
foreign visitor's country of residence and the U.S. that allows some or =
all of=20
the visitor's income to be considered nontaxable, the visitor must =
provide=20
certain forms to the University.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 6.65in" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 6.65in" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 232.3pt 0pt 7.15pt; tab-stops: 7.15pt 45.0pt right =
163.1pt"=20
class=3DOmniPage3075><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.9<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Penalties and Sanctions</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.15pt right 163.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 6.1pt" class=3DOmniPage3076><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
IRS has recently initiated a series of audits of colleges and =
universities that=20
focus, among other things, on compliance with the areas of the tax laws =
that are=20
discussed in this guide.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>In cases=20
where taxes have not been withheld, the IRS can assess the University =
the full=20
amount of tax that should have been withheld, along with penalties and =
interest=20
charges, even if the tax was ultimately paid by the foreign visitor on =
her/his=20
U.S. tax return.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>In the =
event that=20
such an assessment occurs in an audit<U>, the University will bill these =
amounts=20
back to the sponsoring department.<o:p></o:p></U></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 6.1pt" class=3DOmniPage3076><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 6.1pt" class=3DOmniPage3076><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 6.1pt" class=3DOmniPage3076><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P style=3D"mso-outline-level: 1; tab-stops: 5.25pt 85.5pt right =
341.55pt"=20
class=3DOmniPage3585><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
Three:<SPAN style=3D"mso-tab-count: 1">&nbsp;&nbsp; =
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">U.S.=20
Tax Obligations For Foreign Visitors<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.25pt 85.5pt right 341.55pt" =
class=3DOmniPage3585><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -52.5pt; MARGIN: 0in 20.8pt 0pt 187.5pt; =
tab-stops: 43.25pt list 187.5pt right 407.6pt; mso-list: l8 level2 =
lfo18"=20
class=3DOmniPage1039><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Tax=20
Basics for Nonresidents<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -52.5pt; MARGIN: 0in 20.8pt 0pt 187.5pt; =
tab-stops: 43.25pt list 187.5pt right 407.6pt; mso-list: l8 level2 =
lfo18"=20
class=3DOmniPage1039><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Nonresidents=20
&#8209; U.S. Nonresident Alien Income Tax Return =
(1040NR)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -52.5pt; MARGIN: 0in 20.8pt 0pt 187.5pt; =
tab-stops: 43.25pt list 187.5pt right 407.6pt; mso-list: l8 level2 =
lfo18"=20
class=3DOmniPage1039><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.3<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Residents=20
&#8209; U.S. Individual Income Tax Return (Form =
1040)<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 7.3pt 0pt 135pt; tab-stops: 43.25pt 187.6pt =
right 407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.4<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Certificate of Compliance &#8209; Sailing Permit IRS Form =
1040&#8209;C or Form=20
2063)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 135pt; tab-stops: 43.25pt 187.6pt right =
407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.5<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Additional Tax Information Statement<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 135pt; tab-stops: 43.25pt 187.6pt right =
407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.6<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Social Security or Tax Identification =
Number<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 82.9pt 0pt 135pt; tab-stops: 43.25pt 187.6pt right =
407.6pt"=20
class=3DOmniPage1039><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">3.7<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Penalties and Sanctions<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 128.8pt 0pt 9pt; tab-stops: 5.65pt 8.15pt 45.0pt =
right 272.45pt"=20
class=3DOmniPage3603><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 128.8pt 0pt 9pt; tab-stops: 5.65pt 8.15pt 45.0pt =
right 272.45pt"=20
class=3DOmniPage3603><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 128.8pt 0pt 9pt; tab-stops: 5.65pt 8.15pt 45.0pt =
right 272.45pt"=20
class=3DOmniPage3603><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Tax Basics=20
for Nonresidents (for tax purposes)</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 7.9pt; tab-stops: =
5.65pt 8.15pt 63.0pt right 272.45pt"=20
class=3DOmniPage3603><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 7.9pt; tab-stops: =
5.65pt 8.15pt 63.0pt right 272.45pt"=20
class=3DOmniPage3603><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
nonresident's tax responsibility is complex.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The definition of what to =
include as=20
income and what might be exempt from taxes can be confusing.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>This <I=20
style=3D"mso-bidi-font-style: normal">Foreign Visitor Tax Guide is =
</I>basically=20
designed to help the nonresident alien.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>Therefore, the following information is provided in some detail =
to inform=20
and direct the nonresident alien in tax basics as they relate to the=20
individual's tax obligation.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 479.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.85pt 0pt 5.05pt" class=3DOmniPage3589><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Income=20
received by a nonresident may be subject to income tax.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>However, a nonresident may be =
exempt=20
from paying U.S. income tax because of a tax treaty between the U.S. and =
his/her=20
country of residency.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The =
U.S.=20
currently has a number of treaties with other countries.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Each treaty is different.<SPAN =

style=3D"mso-spacerun: yes">&nbsp; </SPAN>A payment must meet the strict =

requirements of the treaty in order<B style=3D"mso-bidi-font-weight: =
normal">=20
</B>to be exempt from tax.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>If the=20
income is not exempted by a tax treaty, the nonresident alien pays U.S. =
tax only=20
on income from sources inside the U.S.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>A nonresident receives no tax exemption for dependents.<B=20
style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>All nonresidents must file IRS Form 1040NR (Income Tax Return for =

Nonresident Aliens) on or before April 15th each year, even if all =
income is=20
exempt from tax because of a treaty (see Section 3.2,=20
following).</B><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.05pt right 479.85pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.05pt 0pt 5.7pt" class=3DOmniPage3590><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Striking=20
differences exist between the taxation of residents and nonresidents of =
the=20
United States.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The basic=20
characteristics of the nonresident taxation follow.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>More detailed information is =
available=20
in IRS Publication 519, =93U.S. Tax Guide for =
Aliens=94.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.7pt right 479.65pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 179.85pt 0pt 0.75in; =
tab-stops: .75in right 308.85pt"=20
class=3DOmniPage3591><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Tax is generally levied =
on U.S.=20
source income only.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 152.4pt 0pt 0.75in; =
tab-stops: .75in right 336.3pt"=20
class=3DOmniPage3592><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Tax treaty provisions may =
exempt=20
some income from tax.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 269.05pt 0pt 0.75in; =
tab-stops: .75in right 219.65pt"=20
class=3DOmniPage3593><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Interest income may be=20
tax&#8209;free.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 160.6pt 0pt 0.75in; =
tab-stops: .75in right 328.1pt"=20
class=3DOmniPage3594><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN>Nonresident aliens =
cannot=20
file jointly with their spouse.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 55.45pt 0pt 0.75in; =
tab-stops: .75in right 433.25pt"=20
class=3DOmniPage3595><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Generally only one =
personal=20
exemption is allowed regardless of family status.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 133.3pt 0pt 0.75in; =
tab-stops: .75in right 236.75pt"=20
class=3DOmniPage3596><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">6.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>No standard deduction is =
permitted=20
(except for students from India).<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 239.9pt 0pt 0.75in; =
tab-stops: .75in 80.05pt right 248.8pt"=20
class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">7.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Itemized deductions are =
generally=20
limited to:<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 239.9pt 0pt 81pt" class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">a.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>state and local taxes=20
withheld,<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 239.9pt 0pt 81pt" class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">b.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>contributions to=20
charity,<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 239.9pt 0pt 81pt" class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">c.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>casualty/theft losses,=20
and<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 239.9pt 0pt 81pt" class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">d.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>miscellaneous business=20
deductions.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 178.95pt 0pt 0.75in; =
tab-stops: .75in right 309.75pt"=20
class=3DOmniPage3598><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Investment income is =
generally=20
taxed at a flat 30%.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 198.15pt 0pt 0.75in; =
tab-stops: .75in right 290.55pt"=20
class=3DOmniPage3599><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">9.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>No child or dependent =
care credit=20
is permitted.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 43.95pt right 290.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.25pt 0pt 7.6pt; tab-stops: 7.6pt 2.5in right =
480.45pt"=20
class=3DOmniPage3600><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
number of special rules regarding the standard deduction and spousal =
exemptions=20
are in effect for residents of India, Mexico, Canada, South Korea, and=20
Japan.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.6pt right 480.45pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 11pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-bidi-font-size: 10.0pt; mso-ansi-language: EN-US; =
mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"tab-stops: 7.6pt right 480.45pt" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 38.8pt; tab-stops: 5.5pt 45.0pt right 379.8pt" =

class=3DOmniPage3841><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Nonresidents &#8209; U.S. Nonresident Alien Income Tax Return=20
(1040NR)<o:p></o:p></SPAN></B></P>
<P class=3DOmniPage3841><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1; tab-stops: 45.0pt right 379.8pt"=20
class=3DOmniPage3841><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.2.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>What To=20
File</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN-RIGHT: 2.8pt; tab-stops: 45.0pt =
right 379.8pt"=20
class=3DOmniPage3841><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN-RIGHT: 2.8pt; tab-stops: 45.0pt =
right 379.8pt"=20
class=3DOmniPage3841><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
nonresident files her/his tax return on Form 1040NR =96 =93U.S. =
Nonresident Alien=20
Income Tax Return=94 or 1040NR-EZ =96 =93U.S. Income Tax Return for =
Certain=20
Nonresident Aliens with No Dependents=94.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>UD will report earnings to nonresident aliens on a Form W&#8209;2 =
and/or a Form=20
1042S.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Nonresidents must =
file an=20
annual tax return if they earned <U>any</U> U.S. source income during =
the tax=20
year.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Holders of F, J, M =
and Q=20
visas are required to file Form 1040NR or 1040NR-EZ, <B=20
style=3D"mso-bidi-font-weight: normal"><U>even if they earned no income =
at all=20
during the calendar year</U></B>.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>In addition, an individual who has had too much tax withheld from =
her/his=20
wages will want to file in order to claim a =
refund.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 478.5pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 478.5pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 250.3pt 0pt 5.6pt; tab-stops: 5.6pt 45.0pt right =
108.9pt"=20
class=3DOmniPage3843><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.2.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>When To=20
File<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 9.35pt 0pt 5.65pt" class=3DOmniPage3844><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.35pt 0pt 5.65pt" class=3DOmniPage3844><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">If=20
the nonresident earned employee wages subject to withholding during a =
year,=20
her/his tax return must be filed on or before April 15, of the following =

year.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>If no U.S. employee =
wages=20
were received, the return is due June 15, of the following=20
year.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.65pt right 478.05pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.65pt right 478.05pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 99.85pt 0pt 6.1pt; mso-outline-level: 1; tab-stops: =
6.1pt 45.0pt right 387.55pt"=20
class=3DOmniPage3845><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.2.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Where To=20
File</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 99.85pt 0pt 6.1pt" class=3DOmniPage3845><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -209.9pt; MARGIN: 0in 74.8pt 0pt 3in; tab-stops: =
6.1pt right 418.5pt"=20
class=3DOmniPage3845><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">All=20
nonresident tax returns must be mailed to: <SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Internal Revenue Service=20
Center<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -209.9pt; MARGIN: 0in 74.8pt 0pt 3in; tab-stops: =
6.1pt right 418.5pt"=20
class=3DOmniPage3845><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Philadelphia, Pennsylvania 19255<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>U.S.A.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 99.85pt 0pt 6.1pt" class=3DOmniPage3845><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 99.85pt 0pt 6.1pt" class=3DOmniPage3845><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 45.0pt right 478.9pt"=20
class=3DOmniPage258><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">3.2.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN>Tax Return Record=20
Keeping</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; tab-stops: 7.15pt right 183.2pt =
482.05pt"=20
class=3DMsoBodyTextIndent><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"TEXT-ALIGN: justify; tab-stops: 7.15pt right 183.2pt =
482.05pt"=20
class=3DMsoBodyTextIndent>Every taxpayer should retain a photocopy of =
the=20
completed tax return and any documentation submitted with it.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Proper response to an IRS =
inquiry=20
regarding a prior year's return is virtually impossible without an exact =
copy of=20
that return.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Occasionally =

circumstances require the taxpayer to submit a copy of a prior year =
return to=20
the IRS.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>In addition, =
nonimmigrants=20
applying to the Immigration and Naturalization Service for permanent =
residence=20
may be required to produce copies of their tax returns for the current =
and=20
previous two years.</P>
<P style=3D"tab-stops: 6.55pt right 479.8pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"MARGIN: 0in 92.8pt 0pt 8.75pt; tab-stops: 8.75pt 45.0pt =
right 343.2pt"=20
class=3DOmniPage3849><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 92.8pt 0pt 8.75pt; mso-outline-level: 1; tab-stops: =
8.75pt 45.0pt right 343.2pt"=20
class=3DOmniPage3849><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Residents &#8209;=20
U.S. Individual Income Tax Return (Form 1040)<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 2.8pt 0pt 9pt; tab-stops: 8.75pt 45.0pt right =
343.2pt"=20
class=3DOmniPage3849><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 2.8pt 0pt 9pt; tab-stops: 8.75pt 45.0pt right =
343.2pt"=20
class=3DOmniPage3849><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">A resident alien =
pays=20
U.S.</SPAN></B><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"> <B=20
style=3D"mso-bidi-font-weight: normal">tax on income from all sources=20
worldwide</B> and generally cannot take advantage of tax treaties =
between the=20
U.S. and other countries.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>Individuals who are resident aliens for tax purposes can claim =
exemptions=20
for dependents. A resident's income is generally subject to tax in the =
same=20
manner as an U.S. citizen; that is, a resident is taxed on and must =
report=20
income from all sources, including those outside the United=20
States.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.35pt right 6.7in" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 481.5pt" class=3DOmniPage4097><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Foreign=20
visitors who are residents for tax purposes must report all interest, =
dividends,=20
wages, or other compensation for services, income from rental property =
or=20
royalties, and other types of income, whether from sources within or =
outside the=20
United States, on IRS Form 1040, 1040A, or 1040EZ.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The University will report =
earnings to=20
resident aliens on a Form W-2 (for employee wages) or a Form 1042(for=20
independent personal services and scholarships) that must be filed with =
the tax=20
return.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 481.5pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 481.5pt" class=3DOmniPage258><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 11.5pt 0pt 9pt; mso-outline-level: 1; tab-stops: =
45.0pt right 480.7pt"=20
class=3DOmniPage4098><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">3.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Certificate=20
of Compliance &#8209; "Sailing Permit" IRS Form 1040-C (or Form =
2063)</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.55pt 0pt 6.65pt" class=3DOmniPage4099><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.55pt 0pt 6.65pt" class=3DOmniPage4099><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
Certificate of Compliance, or =93Sailing Permit,=94 is a form that a =
nonresident=20
must file with the IRS to demonstrate that he or she has paid all =
applicable=20
U.S. taxes before leaving the U.S.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>Holders of<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>F,<SPAN =

style=3D"mso-spacerun: yes">&nbsp; </SPAN>J, H-3, and H4 visas are =
<U>not</U>=20
required to obtain the Certificate of Compliance if they had no U.S. =
source=20
income other than:<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 2.8pt 0pt 62.9pt; tab-stops: =
6.65pt 45.0pt list 62.9pt right 6.75in; mso-list: l14 level1 lfo20"=20
class=3DOmniPage4099><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">(a)<SPAN=20
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">allowances=20
or payments to cover study expenses (including travel, maintenance, and=20
tuition), or <o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 9.55pt 0pt 62.9pt; tab-stops: =
6.65pt 45.0pt list 62.9pt right 482.65pt; mso-list: l14 level1 lfo20"=20
class=3DOmniPage4099><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">(b)<SPAN=20
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">wages=20
from <U>INS authorized</U> work (including practical=20
training).<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 9.55pt 0pt 44.9pt; tab-stops: 6.65pt 45.0pt right =
482.65pt"=20
class=3DOmniPage4099><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.55pt 0pt 9pt" class=3DOmniPage4099><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Permanent=20
residents (green card holders) and all nonresidents with a visa status =
other=20
than those noted above must still obtain a Certificate of Compliance =
from the=20
IRS before leaving the U.S.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.55pt 0pt 9pt" class=3DOmniPage4099><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12pt 0pt 9pt; tab-stops: right 480.2pt"=20
class=3DOmniPage4100><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
following information will be useful to foreign visitors who must obtain =
a=20
Certificate of Compliance prior to departure from the=20
U.S.:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.6pt right 480.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 7.3pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt left 481.5pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 2">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>IRS Form 2063 =
is=20
required if the foreign visitor has <U>no</U> U.S. taxable income at =
time of=20
departure.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 7.3pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt left 481.5pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>IRS Form =
1040-C is=20
required if the foreign visitor has U.S. taxable income at time of=20
departure.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: Times; mso-hansi-font-family: Times; =
mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>The =
appropriate form=20
should be obtained and filed at least 14 days before departure, but no =
more than=20
30 days before departure.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: Times; mso-hansi-font-family: Times; =
mso-char-type: symbol; mso-symbol-font-family: Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>The =
appropriate form=20
can be obtained from the local IRS office.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>An IRS employee will provide assistance to the visitor in =
completing the=20
form.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 5pt" class=3DOmniPage4114><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 5pt" class=3DOmniPage4114><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 11.5pt 0pt 9pt; mso-outline-level: 1; tab-stops: =
45.0pt right 480.7pt"=20
class=3DOmniPage4098><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">3.5<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Additional=20
Tax Information Statement</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12pt 0pt 9pt; tab-stops: right 480.2pt"=20
class=3DOmniPage4100><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12pt 0pt 9pt; tab-stops: right 480.2pt"=20
class=3DOmniPage4100><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">For=20
all nonresidents for tax purposes, the IRS is requiring a statement =
detailing=20
the basis of the individual=92s claim to nonresident alien status.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>This statement should be filed =
with the=20
IRS Form 1040NR (Income Tax Return for Nonresident Aliens) or 1040NR-EZ =
(U.S.=20
Income Tax Return for Certain Nonresident Aliens with No Dependents) on =
or=20
before April 15 of the following year, or June 15 if no U.S. source =
income has=20
been received.<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"MARGIN: 0in 5pt 0pt 9.25pt" class=3DOmniPage4114><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 9.25pt; mso-outline-level: 1"=20
class=3DOmniPage4114><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.6<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Social=20
Security or Individual Taxpayer Identification =
Number<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 9.25pt 11.75pt 44.55pt right 487.2pt" =
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 9.25pt" class=3DOmniPage4114><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.6.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN>Social Security=20
Number<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 9.65pt 0pt 7.9pt" class=3DOmniPage4102><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.65pt 0pt 7.9pt" class=3DOmniPage4102><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
foreign visitor must obtain a Social Security number when the visitor is =
going=20
to receive payments for employee wages.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>A Social Security number is obtained by filing a Form SS-5 at the =
local=20
Social Security Administration Office.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>In addition to having a completed Form SS-5, foreign visitors who =
are=20
applying for a Social Security number must have their passport, I94, for =
F1-I20=20
along with a letter from the International office, for J-1 IAP-66, and =
at least=20
one other piece of identification with them when they visit the Social =
Security=20
Administration office.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.9pt right 482.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 10.25pt 0pt 8.8pt" class=3DOmniPage4103><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">In=20
some countries, foreign visitors can apply for a Social Security number =
at the=20
U.S. Embassy prior to their arrival in this =
country.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 8.8pt right 481.95pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.65pt 0pt 8.1pt" class=3DOmniPage4104><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Foreign=20
visitors who wish to claim tax treaty exemption for employee wages must =
have a=20
Social Security number or proof of application prior to receiving =
payment.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Social Security numbers are =
assigned one=20
time to an individual, and that number belongs to them for their=20
lifetime.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 154.45pt 156.95pt 326.0pt right 347.8pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 9.25pt" class=3DOmniPage4114><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.6.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN>Individual Taxpayer =

Identification Number (ITIN)<o:p></o:p></SPAN></B></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoBodyTextIndent3>The Social Security Administration will =
not issue=20
social security numbers to a nonresident alien unless the individual is=20
employable or is offering personal services for compensation as an =
independent=20
contractor.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Beginning =
January 1,=20
1997, an individual taxpayer identification number (ITIN) must be issued =
to any=20
nonresident alien individual who cannot obtain a social security =
number.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Foreign visitors who wish to =
take treaty=20
benefits on independent personal services and other payments must have =
an ITIN=20
for the Form 8233, which is required in those cases.</P>
<P=20
class=3DMsoBodyTextIndent3><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoBodyTextIndent3>Foreign visitors can obtain an ITIN by =
filing a Form=20
W-7, =93Application for IRS Individual Taxpayer Identification =
Number.=94<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The original or a certified =
copy of the=20
foreign visitor=92s passport, birth certificate, driver=92s license, =
identity card,=20
or immigration documentation must be submitted with the Form W-7 to the =
IRS=20
office in Philadelphia, another designated IRS office (not all IRS =
offices=20
process Forms W-7), or a Certified Acceptance Agent.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The IRS will return any =
original=20
documents to the individual.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>University departments that have interactions with nonresident =
aliens=20
should remember that it usually takes about six weeks to get an =
ITIN.</P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 232.3pt 0pt 9pt; mso-outline-level: 1; tab-stops: =
45.0pt right 160.65pt"=20
class=3DOmniPage4353><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">3.7<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Penalties=20
and Sanctions<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 5.5pt right 160.65pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: right =
475.65pt"=20
class=3DOmniPage4354><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Failure=20
of a nonresident to comply with the U.S. tax law can lead to the =
imposition of=20
fines and penalties to be assessed by the IRS against the foreign =
visitor.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Failure to file the =
appropriate tax=20
returns or making intentionally false statements on these returns can =
lead to=20
criminal penalties.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>Penalties can=20
also be assessed against the University for making payments and =
reporting=20
without proper identification numbers.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 475.65pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"tab-stops: 5.0pt right 475.65pt" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"mso-outline-level: 1; tab-stops: 6.3pt 81.0pt right =
348.85pt"=20
class=3DOmniPage4609><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
Four:</SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt">=20
<SPAN style=3D"mso-tab-count: 1">&nbsp; </SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Residency=20
Determination for Tax Purposes<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.3pt right 348.85pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 182.3pt 0pt 135pt; tab-stops: 43.65pt 189.0pt right =
309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">4.1<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Resident for Tax Purposes<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 182.3pt 0pt 135pt; tab-stops: 43.65pt 189.0pt right =
309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">4.2<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Nonresident for Tax Purposes<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 182.3pt 0pt 135pt; tab-stops: 43.65pt 189.0pt right =
309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">4.3<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Green Card Test<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 182.3pt 0pt 135pt; tab-stops: 43.65pt 189.0pt right =
309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">4.4<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Substantial Presence Test<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 43.65pt 189.0pt right 309.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 43.65pt 189.0pt right 309.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 146.8pt 0pt 9pt; tab-stops: 45.0pt 189.0pt right =
309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">4.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Resident=20
for Tax Purposes<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.8pt; tab-stops: =
6.8pt 9.3pt 45.0pt 189.0pt right 309.4pt"=20
class=3DOmniPage4626><I style=3D"mso-bidi-font-style: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></I></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.8pt; tab-stops: =
6.8pt 9.3pt 45.0pt 189.0pt right 309.4pt"=20
class=3DOmniPage4626><I style=3D"mso-bidi-font-style: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">A resident =
</SPAN></I><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">for tax purposes =
is a person=20
who is not a U.S. citizen and who meets either the "green card" test or =
the=20
"substantial presence" test described in Publication 519, U.S. Tax Guide =
for=20
Aliens.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.8pt; tab-stops: =
6.8pt 9.3pt 45.0pt 189.0pt right 309.4pt"=20
class=3DOmniPage4626><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.8pt; tab-stops: =
6.8pt 9.3pt 45.0pt 189.0pt right 309.4pt"=20
class=3DOmniPage4626><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">With regard to =
residency=20
determination for tax purposes:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 480.15pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">F, J and M student</B> visa =
holders and=20
their dependents are generally considered <I=20
style=3D"mso-bidi-font-style: normal">residents</I> <U>after</U> their =
first five=20
(5) calendar years in the U.S., once they meet the =93183 days=94=20
requirement.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">J, and Q non-student</B> visa =
holders=20
(researchers, scholars, teachers, etc.) and their dependents are =
generally=20
considered <SPAN style=3D"mso-tab-count: 1"></SPAN><I=20
style=3D"mso-bidi-font-style: normal">residents</I> <U>after</U> their =
first two=20
(2) calendar years in the U.S., once they meet the =93183 days=94=20
requirement.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">H and O visa</B> holders are =
considered <I=20
style=3D"mso-bidi-font-style: normal">residents</I> only if they meet =
the=20
"substantial presence" test described in Section 4.4 of this=20
guide.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 146.8pt 0pt 9pt; tab-stops: 45.0pt 189.0pt right =
309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">4.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Nonresident=20
for Tax Purposes<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.8pt; tab-stops: =
6.8pt 9.3pt 189.0pt right 309.4pt"=20
class=3DOmniPage4626><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.8pt; tab-stops: =
6.8pt 9.3pt 189.0pt right 309.4pt"=20
class=3DOmniPage4626><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
<I style=3D"mso-bidi-font-style: normal">nonresident for </I>tax =
purposes is a=20
person who is not a U.S. citizen and who does not meet either the "green =
card"=20
test or the "substantial presence" test described in Publication 519, =
U.S. Tax=20
Guide for Aliens.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>With =
regard to=20
residency determination for tax purposes:<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 6.85pt right 480.6pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"mso-tab-count: =
1"></SPAN>F, J=20
and M student</B> visa holders and their dependents are generally =
considered <I=20
style=3D"mso-bidi-font-style: normal">nonresidents</I> <U>during</U> =
their first=20
five (5) calendar years in the U.S.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN><B style=3D"mso-bidi-font-weight: normal">This is a one-time=20
exclusion.<o:p></o:p></B></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN style=3D"mso-tab-count: =
1"></SPAN>J and=20
Q non-student</B> visa holders (researchers, scholars, teachers, etc.) =
and their=20
dependents are generally considered <I style=3D"mso-bidi-font-style: =
normal"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>nonresidents</I> <U>during</U> their =
first two=20
(2) calendar years in the U.S.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 2">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">H and O visa</B> holders are =
considered <I=20
style=3D"mso-bidi-font-style: normal">nonresidents</I> <U>unless</U> =
they meet the=20
"substantial presence" test described in Section 4.4 of this=20
guide.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 47.8pt 0pt 9pt" class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 8.8pt 11.3pt 42.75pt right =
486.7pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">4.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Green =
Card=20
Test<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 9pt; tab-stops: =
8.8pt 11.3pt 42.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 9pt; tab-stops: =
8.8pt 11.3pt 42.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
person is a resident for tax purposes if he/she is a lawful permanent =
resident=20
of the U S.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>A person has =
this=20
status if he/she has been issued an alien registration card, also known =
as a=20
"green card," by the Immigration and Naturalization Service (INS).<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The person need not be in =
possession of=20
the "green card" itself.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>The right=20
to lawful permanent residence is granted at the time of the final =
interview with=20
Immigration and Naturalization Service officials and is evidenced by the =

Service's stamp in the applicant's passport.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The "green card" may not =
arrive for=20
several months after the interview.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.05pt right 481.75pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P class=3DMsoNormal><![if !supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 245.8pt; tab-stops: 5.0pt 45.0pt right =
171.0pt"=20
class=3DOmniPage4865><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">4.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Substantial Presence Test<o:p></o:p></SPAN></B></P>
<P class=3DOmniPage4865><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 6.8pt; mso-outline-level: 1; tab-stops: 45.0pt =
right 171.0pt"=20
class=3DOmniPage4865><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">4.4.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Counting=20
Days</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 2.8pt; tab-stops: 63.0pt right 171.0pt"=20
class=3DOmniPage4865><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 2.8pt; tab-stops: 63.0pt right 171.0pt"=20
class=3DOmniPage4865><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">A=20
person is a resident for tax purposes if he/she meets the substantial =
presence=20
test for the calendar year.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>To meet=20
this test, the person must be physically present in the U.S. on at=20
least:<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-RIGHT: 2.8pt; tab-stops: 63.0pt right 171.0pt"=20
class=3DOmniPage4865><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 97.3pt 0pt 0.75in; tab-stops: =
.75in 80.05pt right 248.8pt"=20
class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">1.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>31 days during the =
current year,=20
and<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 97.3pt 0pt 0.75in; tab-stops: =
list .75in left 80.05pt right 248.8pt; mso-list: l17 level1 lfo22"=20
class=3DOmniPage3597><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">2.<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">183=20
days during the three&#8209;year period that includes the current year =
and the two=20
years immediately before that, counting:<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 97.3pt 0pt 81pt" class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">a.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>all the days the person was =
present in=20
the current year, AND<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -13.5pt; MARGIN: 0in 97.3pt 0pt 94.5pt; tab-stops: =
.5in 80.05pt right 248.8pt"=20
class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">b.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>1/3 of the days the person was =
present=20
in the first year before the current year, AND<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -13.5pt; MARGIN: 0in 97.3pt 0pt 94.5pt; tab-stops: =
.5in 80.05pt right 248.8pt"=20
class=3DOmniPage3597><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">c.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>1/6 of the days the person was =
present=20
in the second year before the current year).<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 44.25pt right 479.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 44.25pt right 479.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 196.3pt 0pt 9pt; mso-outline-level: 1; tab-stops: =
6.15pt 45.0pt right 171.15pt"=20
class=3DOmniPage4872><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">4.4.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN>Days That Are Not=20
Counted<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 196.3pt 0pt 5pt; tab-stops: 6.15pt 63.0pt right =
171.15pt"=20
class=3DOmniPage4872><SPAN style=3D"FONT-FAMILY: 'Times New =
Roman'"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 9.9pt 0pt 9pt" class=3DOmniPage4873><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">J=20
and Q non-student visa holders (professors, researchers, etc.) and their =

dependents do not count days for the first two calendar years.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>A six-year lookback period is =
required,=20
in which any two of the last six years may be considered exempt from =
counting=20
days toward the substantial presence test.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>Once the two-year exception is used, days must be=20
counted.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.35pt right 478.9pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 10.35pt 0pt 5.85pt; mso-outline-level: 1"=20
class=3DOmniPage4874><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">F,=20
J, or M student visa holders and their dependents do not count days for =
the=20
first five calendar years.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.85pt right 478.45pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.4pt 0pt 6.1pt" class=3DOmniPage4875><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">It=20
is important to note that the counting rules are based on a =
=93calendar=94 year, not=20
a 12-month period.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">For=20
example, a foreign visitor enters the U.S. on December 15, 1996 as a J=20
<U>nonstudent</U> visa holder.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>For=20
purposes of the substantial presence test, 1996 is the =931st calendar =
year=94, even=20
though the visitor was present for only 16 days of that calendar year. =
<SPAN=20
style=3D"mso-spacerun: yes">&nbsp;</SPAN>1997 is the =932nd calendar =
year.=94<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>This individual's exemption =
would end=20
effective July 2, 1998.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>He/she=20
would become a resident alien for tax purposes retroactively to January =
1,=20
1998.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.4pt 0pt 6.1pt; tab-stops: 6.1pt 45.0pt right =
480.4pt"=20
class=3DOmniPage4875><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 8.4pt 0pt 6.1pt; mso-outline-level: 1; tab-stops: =
6.1pt 45.0pt right 480.4pt"=20
class=3DOmniPage4875><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">4.4.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Circumstances =
That=20
Disqualify From the Substantial Presence Test</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 7.1pt; tab-stops: =
7.15pt 63.0pt right 341.55pt"=20
class=3DOmniPage4876><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 7.1pt; tab-stops: =
7.15pt 63.0pt right 341.55pt"=20
class=3DOmniPage4876><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">A=20
person will not meet the =93substantial presence=94 test if the =
person:<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>(1) is present in the U.S. on =
fewer than=20
183 days during the current year, and (2) it is established for the =
current year=20
that the person has a tax home in a foreign country that has a =93closer =

connection=94 to that country than to the U.S.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>The =93closer connection=94 =
exception is=20
discussed in detail in IRS Publication 519, U.S. Tax Guide for=20
Aliens.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.3pt 0pt 7.1pt; tab-stops: =
7.15pt 63.0pt right 341.55pt"=20
class=3DOmniPage4876><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 8.1pt 0pt 6.4pt" class=3DOmniPage4877><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">To retain =
nonresident status=20
after five years, F-1 student visa holders must be present in the U.S. =
fewer=20
than 183 days or must establish that they have a tax home in a foreign =
country,=20
and that they have a =93closer connection=94 to that country than to the =
U.S. on=20
Form 8840.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The IRS will =
approve=20
this status in a letter.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>Until the=20
individual receives IRS approval, he/she will be considered a resident =
for tax=20
purposes.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.95pt right 481.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.95pt right 481.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.65pt right 207.65pt" class=3DOmniPage5121><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P style=3D"mso-outline-level: 1; tab-stops: 5.65pt right 207.65pt"=20
class=3DOmniPage5121><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
Five:</SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Short=20
Term Visitors<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 90.15pt 0pt 9pt; tab-stops: 188.4pt right =
401.9pt"=20
class=3DOmniPage5138><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 88.3pt 0pt 189pt; tab-stops: =
6.8pt 9.3pt list 189.0pt right 309.4pt; mso-list: l19 level2 lfo24"=20
class=3DOmniPage4626><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">5.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Immigration=20
Law Restrictions<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 88.3pt 0pt 189pt; tab-stops: =
6.8pt 9.3pt list 189.0pt right 309.4pt; mso-list: l19 level2 lfo24"=20
class=3DOmniPage4626><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">5.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">B-1=20
and B-2 Visas<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 52.3pt 0pt 189pt; tab-stops: =
6.8pt 9.3pt list 189.0pt right 309.4pt left 427.5pt; mso-list: l19 =
level2 lfo24"=20
class=3DOmniPage4626><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">5.3<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Visa=20
Waiver for Business (VWB) and Tourism (VWT)<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 88.3pt 0pt 189pt; tab-stops: =
6.8pt 9.3pt list 189.0pt right 309.4pt; mso-list: l6 level2 lfo26"=20
class=3DOmniPage4626><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">5.4<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">J-1=20
Visas for Short Term Visitors<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 88.3pt 0pt 189pt; tab-stops: =
6.8pt 9.3pt list 189.0pt right 309.4pt; mso-list: l6 level2 lfo26"=20
class=3DOmniPage4626><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">5.5<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Income Tax Withholding=20
Requirements<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 88.3pt 0pt 135pt; tab-stops: 6.8pt 9.3pt 189.0pt =
right 309.4pt"=20
class=3DOmniPage4626><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">5.6<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Payment Processing Requirements<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN-LEFT: 135pt; tab-stops: 152.2pt 154.7pt 188.4pt right =
401.9pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 152.2pt 154.7pt 188.4pt right 401.9pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 200.8pt 0pt 6.55pt; tab-stops: 6.55pt 9.05pt 45.0pt =
right 480.65pt"=20
class=3DOmniPage5139><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Immigration Law Restrictions<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 6.55pt 9.05pt right 195.1pt 480.65pt" =
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.5pt 0pt 5pt" class=3DOmniPage5124><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">In=20
past years, immigration and tax law restrictions were rather loosely =
interpreted=20
by many colleges and universities; however, the IRS and the Immigration =
and=20
Naturalization Service have recently undertaken stricter enforcement=20
measures.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>This may impact =
on those=20
who are hosting foreign faculty, scholars, researchers, performers, =
artists or=20
those performing other services.<SPAN style=3D"mso-spacerun: yes">&nbsp; =

</SPAN>However, these restrictions should not discourage anyone from =
inviting=20
foreign visitors to the University for short-term stays.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>In most cases, it is possible =
to legally=20
reimburse them for expenses (such as accommodations and travel) and/or =
pay them=20
for services performed for UD, <U>provided that</U> the foreign visitor =
enters=20
the United States with the proper visa, typically a J-1 visa.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>UD faculty members who travel =
abroad,=20
and who may extend an invitation to a foreign colleague, should be aware =
that=20
for some countries it may take several months to obtain the proper=20
visa.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.5pt 0pt 5pt" class=3DOmniPage5124><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.1pt 0pt 5.8pt" class=3DOmniPage5125><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">In=20
order to ensure that<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>(a) =
foreign=20
visitors can receive the appropriate payments;<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>(b) they are not denied entry =
into the=20
U.S.; (c) they do not have more taxes withheld than are necessary; =
and<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>(d) hosting departments are =
not assessed=20
fines by the IRS or the INS, faculty members who plan to host foreign =
visitors=20
should have their departmental administrative personnel or account =
manager=20
contact the Business Office <U><SPAN style=3D"mso-spacerun: =
yes">&nbsp;</SPAN><B=20
style=3D"mso-bidi-font-weight: normal">prior</B></U> to making any =
contractual=20
arrangement to pay or reimburse a foreign visitor.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.8pt right 479.95pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.05pt 0pt 8.7pt; tab-stops: 45.0pt right =
480.0pt"=20
class=3DOmniPage5126><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 12.05pt 0pt 8.7pt; tab-stops: 45.0pt right =
480.0pt"=20
class=3DOmniPage5126><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">5.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">B-1=20
and B-2 Visas <o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 12.05pt 0pt 7.8pt; tab-stops: 7.8pt 63.0pt right =
480.0pt"=20
class=3DOmniPage5126><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 12.05pt 0pt 8.7pt; tab-stops: 6.45pt 45.0pt =
right 480.0pt"=20
class=3DOmniPage5127><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.2.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp; </SPAN>B-1 Visitor for=20
Business<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 12.05pt 0pt 15.6pt; tab-stops: 6.45pt 45.0pt right =
480.0pt"=20
class=3DOmniPage5127><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 12.05pt 0pt 15.6pt; tab-stops: 6.45pt 45.0pt right =
480.0pt"=20
class=3DOmniPage5127><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Foreign visitors =
present in=20
the U.S. on B-1 visas are <B=20
style=3D"mso-bidi-font-weight: normal"><U>prohibited</U> </B>from being =
paid any=20
form of salary as an employee or for independent contractor services for =
<B=20
style=3D"mso-bidi-font-weight: normal">compensation for services =
rendered with one=20
exception.</B><SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The only =
types of=20
payments that a B-1 visa holder may receive while in the U.S. are as=20
follows:<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 12.05pt 0pt 15.6pt; tab-stops: 6.45pt 45.0pt right =
480.0pt"=20
class=3DOmniPage5127><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 12.05pt 0pt 0.75in; =
tab-stops: 6.45pt 45.0pt list .75in 62.85pt right 480.0pt; mso-list: l20 =
level1 lfo28"=20
class=3DOmniPage5127><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">=B7<SPAN=20
style=3D"FONT: 7pt 'Times New Roman'">&nbsp;&nbsp; =
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;&nbsp;</SPAN>May be paid an honorarium =
by a=20
<U>non profit institution if certain criteria are met</U>.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 12.05pt 0pt 0.5in; tab-stops: 6.45pt 45.0pt list =
62.85pt right 480.0pt"=20
class=3DOmniPage5127><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;&nbsp; </SPAN>See the following for =
the criteria=20
and forms to be filled out.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.1pt right 482.05pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Reimbursement =
for=20
expenses including accommodations, meals, and travel=20
expenses<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: .75in right =
302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Payments=20
may be made directly or to the provider of the service and are not =
taxable or=20
reportable.<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Scholarship =
or=20
fellowship grants where the visitor is enrolled in a course of study and =
renders=20
no services for the university. <o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 44.8pt right 465.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 152.9pt 155.4pt 324.45pt right 346.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;</SPAN><o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"tab-stops: 152.9pt 155.4pt 324.45pt right 346.0pt" =
class=3DMsoNormal><![if !supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-RIGHT: 245.8pt; mso-outline-level: 1; tab-stops: 5.65pt =
45.0pt right 151.55pt"=20
class=3DOmniPage5377><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.2.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>B-2 Visitor =
for=20
Tourism</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.65pt right 151.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.8pt 0pt 5pt" class=3DOmniPage5378><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Foreign=20
visitors in the U.S. on B-2 visas are prohibited from receiving payments =
of <B=20
style=3D"mso-bidi-font-weight: normal"><U>any kind</U></B>, for <B=20
style=3D"mso-bidi-font-weight: normal"><U>any reason with one=20
exception.</U></B><SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>May be =
paid an=20
honorarium by a non-profit institution if certain criteria are met.<SPAN =

style=3D"mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.8pt 0pt 5pt" class=3DOmniPage5378><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.8pt 0pt 5pt" class=3DOmniPage5378><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.2.3<SPAN=20
style=3D"mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Academic =
Honorarium=20
for B Nonimmigrant Aliens Criteria:<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN><o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 6.8pt 0pt 5pt" class=3DOmniPage5378><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 6.8pt 0pt 5pt" class=3DOmniPage5378><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Any=20
alien admitted with a B1-B2 visa may accept an honorarium payment and =
associated=20
incidental expenses for <I style=3D"mso-bidi-font-style: normal">usual =
academic=20
activity</I> or activities.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN><B=20
style=3D"mso-bidi-font-weight: normal">With the 9/5/6 Rule</B>; <B=20
style=3D"mso-bidi-font-weight: normal"><U>not lasting longer than 9 days =
at a=20
single institution and if the alien has not accepted such payment or =
expenses=20
from more than 5 institutions in the previous 6-month =
period.=94</U></B><SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Visiting B1-B2 visitors <B=20
style=3D"mso-bidi-font-weight: normal">MUST </B>fill out the =
University=92s B=20
Honoraria Eligibility Certification form and present with A/P Voucher =
for=20
payment along with copies of I94, Passport, and nature of payment =
request.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>A copy of the B Honoraria =
Eligibility=20
Certification is in Appendix C.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>Withhold at 30%, unless requesting a treaty=20
benefit.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 478.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 478.1pt" class=3DOmniPage258><SPAN=20
style=3D"mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 173.55pt 0pt 9pt; tab-stops: =
45.0pt right 311.35pt; mso-list: l13 level2 lfo30"=20
class=3DOmniPage5379><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.3<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Visa=20
Waiver for Business (VWB) and Tourism (VWT)<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 7.3pt right 311.35pt" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"MARGIN: 0in 6.45pt 0pt 5.75pt" class=3DOmniPage5380><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
immigration law status of visa waivers for business (VWB) and tourism =
(VWT) are=20
identical to their B visa counterparts.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN><U><o:p></o:p></U></SPAN></P>
<P style=3D"tab-stops: 5.75pt right 478.45pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.75pt right 478.45pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 2.85in 0pt 6.95pt; tab-stops: 6.95pt 45.0pt right =
191.1pt left 265.5pt"=20
class=3DOmniPage5381><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.4<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>J-1=20
Visas for Short Term Visitors<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN: 0in 293.8pt 0pt 6.95pt" class=3DOmniPage5381><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 293.8pt 0pt 7.8pt" class=3DOmniPage5381><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.4.1<SPAN=20
style=3D"mso-tab-count: 1"> </SPAN>Possible Sources of U.S.=20
Income<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 6.95pt right =
191.1pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 6.95pt right =
191.1pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">J-1=20
non-student (professor and researcher) visas allow for employment of =
foreign=20
visitors on campus <U>exclusively</U>.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>Permission to work off-campus must be obtained from the sponsor, =
which is=20
the University of Dallas.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.45pt right 479.3pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 263.8pt 0pt 0.1in; tab-stops: .1in 63.0pt right =
123.55pt"=20
class=3DOmniPage5383><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.5in; MARGIN: 0in 263.8pt 0pt 45pt; tab-stops: =
45.0pt right 123.55pt; mso-list: l18 level3 lfo32"=20
class=3DOmniPage5383><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.4.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Tax=20
Implications</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.1pt 0pt 6.65pt" class=3DOmniPage5384><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 6.1pt 0pt 6.65pt" class=3DOmniPage5384><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Refer=20
to Sections 2.5 - 2.7 of this guide to determine whether federal income =
tax,=20
FICA taxes apply to the type of payments being made to the foreign=20
visitor.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.65pt right 6.65in" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.65pt right 6.65in" class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 223.3pt 0pt 9pt; tab-stops: =
45.0pt right 171.5pt; mso-list: l9 level2 lfo34"=20
class=3DOmniPage5385><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.5<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Income=20
Tax Withholding Requirements<o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 8.7pt =
right 171.5pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 8.7pt =
right 171.5pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">In=20
general, all income paid by the University to a foreign visitor is =
taxable=20
<U>unless</U> the income is exempt from tax under the provisions of a =
tax treaty=20
between the U.S. and the person's country of residence, or under a =
provision of=20
the Internal Revenue Code.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>The=20
University is required by law to withhold the taxes from these payments =
at the=20
following rates, unless exempted by treaty, or the tax=20
code:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 7.1pt right 479.9pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>employee =
wages: income=20
tax at graduated rates for single taxpayers with one exemption, plus =
$15.30=20
BI-weekly for nonresident aliens<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>fellowships =
&amp;=20
scholarships:<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>14% income=20
tax<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>independent =
contractor=20
payments (and reimbursements of expenses):<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>30% income tax<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"tab-stops: 5.9pt 45.0pt right 478.05pt" =
class=3DOmniPage5633><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 223.3pt 0pt 9pt; tab-stops: =
45.0pt right 171.5pt; mso-list: l9 level2 lfo34"=20
class=3DOmniPage5385><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">5.6<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Payment=20
Processing Requirements<o:p></o:p></SPAN></B></P>
<P=20
class=3DMsoBodyTextIndent2><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoBodyTextIndent2>Departments that are planning to invite a =
foreign=20
visitor to University of Dallas who will enter the U.S. on a B-1 visa or =
a VWB=20
waiver must ensure that the following forms are completed, or copies are =

obtained, in order to comply with the IRS rules.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Exemptions from withholding =
under a tax=20
treaty for employee wages, independent contractor payments, or =
scholarship=20
payments may not be honored unless the visitor has, or has applied for, =
a social=20
security number (or individual taxpayer identification number, if=20
applicable).</P>
<P style=3D"tab-stops: 5.0pt right 479.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 10.9pt 0pt 6.15pt" class=3DOmniPage5635><I=20
style=3D"mso-bidi-font-style: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">IRS=20
Form W-8BEN: </SPAN></I><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">This=20
must be filed with the University by the foreign visitor in order for=20
<U>fellowship and scholarship</U> payments to be exempt from withholding =
tax=20
under a tax treaty, to the extent a treaty exemption=20
applies.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.15pt right 479.1pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 11.25pt 0pt 6.85pt" class=3DOmniPage5636><I=20
style=3D"mso-bidi-font-style: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">UD=20
A/P Voucher, for payment through Accounts Payable: In</SPAN></I><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
addition to the standard information required on this form<U>, <B=20
style=3D"mso-bidi-font-weight: normal">copies</B></U> of the following =
items must=20
be attached in order to process the payment: <o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.85pt right 478.75pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>INS Form =
I-94,=20
Arrival-Departure Record:<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>The I-94=20
is issued to the visitor on arrival in the U.S. and is attached to the =
passport=20
or visa document,<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 2">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Social =
Security Card or=20
confirmation of application for social security number (or documentation =
of the=20
individual taxpayer identification number if applicable),<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>and<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.25in; MARGIN: 0in 47.8pt 0pt 0.75in; tab-stops: =
.75in right 302.55pt"=20
class=3DOmniPage2305><SPAN=20
style=3D"FONT-FAMILY: Symbol; FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: =
'Times New Roman'; mso-char-type: symbol; mso-symbol-font-family: =
Symbol"><SPAN=20
style=3D"mso-char-type: symbol; mso-symbol-font-family: =
Symbol">=B7</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp; </SPAN>Passport page =

containing the visitor's picture.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 9.35pt 11.85pt 43.75pt right 266.2pt" =
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 9.35pt 11.85pt 43.75pt right 266.2pt" =
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN></B>
<P=20
style=3D"MARGIN: 0in 167.7pt 0pt 9pt; mso-outline-level: 1; tab-stops: =
81.0pt 200.4pt right 364.95pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
Six:<SPAN style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">F-1=20
and J-1 Students<o:p></o:p></SPAN></P>
<P class=3DMsoBodyText3><SPAN style=3D"FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 167.7pt 0pt 189pt; tab-stops: =
81.0pt list 189.0pt right 364.95pt; mso-list: l3 level2 lfo36"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">6.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">General=20
Provisions<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 167.7pt 0pt 189pt; tab-stops: =
81.0pt list 189.0pt right 364.95pt; mso-list: l3 level2 lfo36"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">6.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Possible=20
Sources of U.S. Income<o:p></o:p></SPAN></B></P>
<P=20
style=3D"MARGIN: 0in 167.7pt 0pt 135pt; tab-stops: 81.0pt 189.0pt right =
364.95pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">6.3<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Tax Implications<o:p></o:p></SPAN></B></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 200.4pt right 364.95pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 223.3pt 0pt 9pt; tab-stops: 45.0pt right =
171.5pt"=20
class=3DOmniPage5385><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">6.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>General=20
Provisions</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7pt 0pt 9pt; tab-stops: =
52.15pt right 525.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7pt 0pt 9pt; tab-stops: =
52.15pt right 525.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">F-1=20
and J-1 student visa holders are generally considered nonresident aliens =
for=20
their first <U>five calendar years</U> in the U.S. =
<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 52.15pt right 525.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.05pt 0pt 9pt; tab-stops: =
52.5pt right 527.6pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">F-1=20
and J-1 category students who have been in the U.S. for more than five =
(5)=20
consecutive years are generally considered to be resident aliens.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Students with F-1 or J-1 visas =
become=20
eligible to use the substantial presence test after five years as =
nonresident=20
aliens.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>For example, a =
student with=20
a J-1 visa who arrived in the U.S. in 1992 files nonresident alien tax =
returns=20
(IRS Form 1040-NR) from 1992 through 1996.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>The student passes the substantial presence test (described in =
Section=20
4.4 of this guide) in 1997.</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Courier New'; FONT-SIZE: 15pt; =
mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt">=20
</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">The=20
student is considered a resident alien for tax purposes in 1997 (See =
Section=20
3.3).<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 52.5pt right 527.6pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.65pt 0pt 9pt; tab-stops: =
53.1pt right 527.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">All=20
students who have been in the U.S. for more than five (5) years will be =
treated=20
as residents for tax purposes.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN>Individuals who wish to be treated as nonresidents for tax =
purposes must=20
establish to the satisfaction of the Internal Revenue Service (on Form =
8840)=20
that they are complying with the terms of their student visa and do not =
intend=20
to permanently reside in the United States, and they must provide to the =

University a written statement from the IRS substantiating their =
continued=20
nonresident status.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 53.1pt right 527.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 6pt 0pt 9pt; tab-stops: .75in =
right 526.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">All=20
J-1 students who are paid as university employees or independent =
contractors=20
must be prepared to provide verification that they have work =
authorization <U>on=20
an annual basis</U>, (i.e., every year that they are present at UD we =
require=20
new 8233, and W-4 each January and a new W8-BEN every three=20
years).<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: .75in right 526.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: .75in right 526.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 164.8pt 0pt 9pt; tab-stops: 45.0pt 99.0pt right =
255.25pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">6.2<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Possible=20
Sources of U.S. Income</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: =
53.85pt right 527.65pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: =
53.85pt right 527.65pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">F-1=20
Student and J-1 Exchange Visitor (Student) </SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">visas=20
allow for employment of foreign visitors on campus and off-campus under =
certain=20
circumstances.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>Off-campus =
work that=20
is curriculum-related practical training is authorized.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Post-graduate practical =
training is=20
possible for up to 12 months for F-1 students and up to 18 months for =
J-1=20
students<U>.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>F-1 and J-1 =
Students=20
are authorized to work <B style=3D"mso-bidi-font-weight: normal">a =
maximum 20=20
hours </B>per week while class is in session and a maximum 40 hours per =
week=20
during recesses and vacations.</U><SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>INS can access penalties and/or deport F-1/J-1 students who work =
more=20
than the 20-hours a week because they fall out of status with the =
INS.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp;&nbsp; =
</SPAN><U><o:p></o:p></U></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 53.85pt right 527.65pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 173.8pt 0pt 9pt; tab-stops: 45.0pt right =
181.0pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">6.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Tax=20
Implications</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 56.35pt right 181.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.3pt 0pt 9pt; tab-stops: =
.75in right 527.35pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Refer=20
to Sections 2.5 - 2.7</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Courier New'; FONT-SIZE: 15pt; =
mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt">=20
</SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">of=20
this guide to determine whether federal income tax, FICA taxes apply to =
the type=20
of payments being made to the foreign visitor.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: .75in right 527.35pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: .75in right 527.35pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P=20
style=3D"MARGIN: 0in 136.15pt 0pt 6.25pt; mso-outline-level: 1; =
tab-stops: 81.0pt 152.3pt right 348.55pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
Seven:</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"> </SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">J-1=20
Scholars (Professors and Researchers)<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 136.15pt 0pt 9pt; tab-stops: 152.3pt" =
class=3DMsoNormal><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 136.15pt 0pt 135pt; tab-stops: =
130.5pt list 189.25pt right 348.55pt; mso-list: l21 level2 lfo38"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">7.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">General=20
Provisions<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 136.15pt 0pt 135pt; tab-stops: =
130.5pt list 189.25pt right 348.55pt; mso-list: l21 level2 lfo38"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">7.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Possible=20
Sources of U.S. Income<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 136.15pt 0pt 135pt; tab-stops: =
130.5pt list 189.25pt right 348.55pt; mso-list: l21 level2 lfo38"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">7.3<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Tax=20
Implications<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 152.3pt right 348.55pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 232.3pt 0pt 7.95pt; tab-stops: 7.95pt 45.0pt right =
206.2pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">7.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>General=20
Provisions</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 6.45pt 0pt 5.9pt; tab-stops: =
5.9pt right 478.25pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 6.45pt 0pt 5.9pt; tab-stops: =
5.9pt right 478.25pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">J-1=20
non-student </SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">visa=20
holders (professors, researchers, etc.) are generally considered =
nonresident=20
aliens for their first <B style=3D"mso-bidi-font-weight: normal">two =
calendar=20
years</B> (or two of the last six calendar years if they have previously =
been=20
present in the U.S.).<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 6.45pt 0pt 5.9pt; tab-stops: =
5.9pt right 478.25pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 6.45pt 0pt 5.9pt; tab-stops: =
5.0pt right 478.25pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">J-1=20
non-student visa holders who have been in the U.S. at least two years =
are=20
generally considered to be resident aliens.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Non-students with J-1 visas =
become=20
eligible to use the substantial presence test after two years as a =
nonresident=20
alien.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>For example, a =
teacher with=20
a J-1 visa who arrived in the U.S. in 1995 files nonresident tax returns =
(IRS=20
Form 1040NR) for 1995 and 1996.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>The=20
teacher passes the substantial presence test, i.e. =93after 183 days of =
presence=94,=20
in 1997.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The teacher is =
considered=20
a resident alien for tax purposes in 1997.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 479.7pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 191.8pt 0pt 7.95pt; tab-stops: 7.95pt 63.0pt right =
206.2pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 191.8pt 0pt 9pt; tab-stops: =
45.0pt right 206.2pt; mso-list: l12 level2 lfo40"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">7.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Possible=20
Sources of U.S. Income</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.25pt 0pt 6.3pt; tab-stops: =
6.3pt right 479.45pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.25pt 0pt 6.3pt; tab-stops: =
6.3pt right 479.45pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">J-1=20
non-student (professor and researcher) </SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">visas=20
allow for employment of foreign visitors on campus =
<U>exclusively</U>.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Permission to work off-campus =
must be=20
authorized by their sponsor (University of =
Dallas).<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.3pt right 479.45pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 335.8pt 0pt 8.45pt; tab-stops: 8.45pt 63.0pt right =
132.3pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 191.8pt 0pt 9pt; tab-stops: 45.0pt right =
206.2pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">7.3<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>Tax=20
Implications</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.45pt 0pt 6.55pt; tab-stops: =
6.55pt right 479.25pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.45pt 0pt 6.55pt; tab-stops: =
6.55pt right 479.25pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Refer=20
to Sections 2.5 - 2.7 of this guide to determine whether federal income =
tax.=20
FICA taxes apply to the type of payments being made to the foreign=20
visitor.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.55pt right 479.25pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.55pt right 479.25pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 12pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P=20
style=3D"MARGIN: 0in 5pt 0pt 5.5pt; mso-outline-level: 1; tab-stops: =
81.0pt 151.5pt right 482.05pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
8:<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">H-1B,=20
O, P, TC &amp; TN Visa Status (Temporary Workers and=20
Trainees)<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 5pt 0pt 5.5pt; tab-stops: 81.0pt 151.5pt right =
482.05pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 136.15pt 0pt 189pt; =
tab-stops: list 189.0pt right 348.55pt; mso-list: l7 level2 lfo42"=20
class=3DMsoNormal><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">8.1<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">General=20
Provisions<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -0.75in; MARGIN: 0in 136.15pt 0pt 189pt; =
tab-stops: list 189.0pt right 348.55pt; mso-list: l7 level2 lfo42"=20
class=3DMsoNormal><![if !supportLists]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">8.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><![endif]><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">Possible=20
Sources of U.S. Income<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 136.15pt 0pt 135pt; tab-stops: 189.0pt right =
348.55pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt">8.3<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Tax Implications<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 135pt; tab-stops: 63.0pt 151.5pt right =
482.05pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 9pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 63.0pt 151.5pt right =
482.05pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 45.0pt 151.5pt right 482.05pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.1<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>General=20
Provisions <o:p></o:p></SPAN></B></P>
<P style=3D"TEXT-ALIGN: justify" class=3DMsoBodyTextIndent><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify" class=3DMsoBodyTextIndent><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'">H-1B visa holders are generally =

considered nonresidents unless they meet the =93substantial presence=94 =
test.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>There is no specific amount of =
time that=20
these visa holders will be considered nonresidents as there is with F =
and J visa=20
holders.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.1pt right 478.2pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 8.45pt 0pt 9pt; tab-stops: =
5.0pt right 478.6pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">O=20
and P visas are issued to artists, performers and aliens of =
extraordinary=20
ability.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>These visa types =
are=20
treated in the same manner as the H-1B.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.0pt right 478.6pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 7.75pt 0pt 4.5pt; =
mso-outline-level: 1; tab-stops: 6.45pt right 479.3pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">TC=20
and TN visas are issued to Canadians and are the equivalent of the H-1B =
for=20
Canadian citizens.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>TN =
visas can=20
also be issued to Mexicans.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 4.5pt; tab-stops: 6.45pt right 479.3pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 241.3pt 0pt 6.75pt; tab-stops: 6.75pt 63.0pt right =
206.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 241.3pt 0pt 9pt; tab-stops: =
45.0pt right 206.0pt; mso-list: l15 level2 lfo44"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.2<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Possible=20
Sources of U.S. Income<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.75pt; tab-stops: =
6.75pt 45.0pt right 206.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 2.8pt 0pt 6.75pt; tab-stops: =
6.75pt 45.0pt right 206.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">H-1B,=20
O, P, TC and TN visas (except H-4 dependents) <U>allow for employment of =
foreign=20
visitors exclusively on the campus of the sponsoring =
institution</U>.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Additional employment for a =
foreign=20
visitor is possible only with approval of an additional H petition of =
the=20
INS.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: right 478.6pt" =
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 317.8pt 0pt 7.6pt; tab-stops: 7.6pt 63.0pt right =
131.45pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: 0in; MARGIN: 0in 241.3pt 0pt 9pt; tab-stops: =
45.0pt right 206.0pt; mso-list: l15 level2 lfo44"=20
class=3DMsoNormal><![if !supportLists]><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">8.3<SPAN=20
style=3D"FONT: 7pt 'Times New =
Roman'">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN></SPAN></B><![endif]><B style=3D"mso-bidi-font-weight: =
normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Tax=20
Implications<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; tab-stops: 7.6pt right 131.45pt left =
151.5pt right 482.05pt"=20
class=3DMsoBodyTextIndent><SPAN style=3D"FONT-FAMILY: 'Times New =
Roman'"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; tab-stops: 7.6pt right 131.45pt left =
151.5pt right 482.05pt"=20
class=3DMsoBodyTextIndent><SPAN style=3D"FONT-FAMILY: 'Times New =
Roman'">Refer to=20
Sections 2.5 - 2.7 of this guide to determine whether federal income =
tax, FICA=20
taxes apply to the type of payments being made to the foreign =
visitor.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>In addition, H-1B visa holders =
are=20
subject to FICA withholding.<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>It is=20
important to note that any change of visa status to H-IB status must be=20
communicated to the UD payroll office immediately.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN: 0in 42.35pt 0pt 9pt; tab-stops: right 444.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-size: 10.0pt; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always" clear=3Dall></SPAN>
<P=20
style=3D"MARGIN: 0in 42.35pt 0pt 6.8pt; mso-outline-level: 1; tab-stops: =
6.8pt 81.0pt right 444.4pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Section=20
9</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">:<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 14pt; =
mso-bidi-font-size: 10.0pt">Tax=20
Treaties<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 6.8pt =
right 444.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-FAMILY: 'Times New Roman'"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"TEXT-ALIGN: justify; MARGIN-LEFT: 9pt; tab-stops: 6.8pt =
right 444.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Residents=20
of certain foreign countries may be entitled to reduced tax rates, or =
exemption=20
from tax, under an applicable tax treaty between their country and the =
United=20
States.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">The hosting department or foreign =
visitor=20
must notify the payroll office that the visitor is a resident of a =
country with=20
which the United States has an income tax =
treaty.</B><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 5.0pt right 479.3pt" class=3DOmniPage258><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.35pt 0pt 9pt; tab-stops: =
right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Notification=20
that the visitor qualifies for a reduced rate of income tax withholding, =
or=20
exemption from income tax withholding must be received before this =
exemption can=20
be granted.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN>The visitor =
will also=20
need to submit certain IRS forms (Form W-8BEN and/or Form 8233, Foreign =
National=20
Information Form, and required IRS statement, depending on the type of =
payment=20
that the visitor is receiving) that authorizes University of Dallas to =
grant the=20
treaty exemption.<SPAN style=3D"mso-spacerun: yes">&nbsp; </SPAN><B=20
style=3D"mso-bidi-font-weight: normal">It is important to note that =
simply because=20
a treaty between the U.S. and the foreign visitor's country of residence =
is in=20
existence, this does not always mean that the types of payments made by =
UD to=20
the visitor are exempt from tax under their country's tax treaty.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>In addition, certain countries =
place=20
specific dollar limitations on the amount of money that can be exempt =
from tax=20
under their treaties.<SPAN style=3D"mso-spacerun: yes">&nbsp;=20
</SPAN><o:p></o:p></B></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.35pt 0pt 9pt; tab-stops: =
right 481.4pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5.35pt 0pt 9pt; tab-stops: =
right 481.4pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><I=20
style=3D"mso-bidi-font-style: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Contact=20
Cathy Graham in Payroll to determine the specific treaty provisions =
available=20
for each foreign visitor.<o:p></o:p></SPAN></I></B></P>
<P style=3D"tab-stops: 5.5pt right 481.4pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: right =
481.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">See=20
Appendix B for a list of tax treaties currently in force between the =
U.S. and=20
other countries.<o:p></o:p></SPAN></P></DIV><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 10pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-ansi-language: EN-US; mso-fareast-language: EN-US; =
mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-break-type: section-break"=20
clear=3Dall></SPAN>
<DIV class=3DSection2>
<P=20
style=3D"MARGIN-LEFT: 9pt; mso-outline-level: 1; tab-stops: 5.65pt =
81.0pt right 481.4pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Appendix =
A:</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt">IRS Forms and=20
Publications<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">Copies=20
of the following current Internal Revenue Service (IRS) forms and =
publications=20
are available from the local IRS offices, Personnel, or=20
Payroll.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt .75in 166.5pt 3.0in 351.0pt =
right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;=20
</SPAN><U>Form Number</U><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><U><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Form Name<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></U></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">1.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>W-8BEN<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;=20
</SPAN>Certificate of Foreign Status of Beneficial Owner for US Tax=20
Withholding<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">2.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>8233<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Exemption from Withholding on Compensation for=20
Independent<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;=20
</SPAN>Personal Services of Nonresident Alien =
Individual<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">3.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>W-4<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Employee=92s Withholding Allowance =
Certificate<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">4.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>W-7<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Application for IRS Individual Taxpayer Identification=20
Number<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">5.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>W-9<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Request for Taxpayer Identification Number and=20
Certification<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Taxpayers can =
access the=20
above listed forms as well as many other forms and publications at the =
IRS=20
website.<SPAN style=3D"mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </SPAN>The =
IRS=20
website address is:<SPAN style=3D"mso-spacerun: yes">&nbsp;&nbsp;&nbsp;=20
</SPAN>http:/www.irs.ustreas.gov<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 9pt; mso-outline-level: 1; tab-stops: 5.65pt =
81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Taxpayers can also =
order IRS=20
forms and publications by calling the IRS at (800)=20
829-1040.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt">_________________________________________________________________=
____________________<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Additional useful =
forms and=20
publications available from the IRS for foreign visitors=20
include:<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt .75in 166.5pt 202.5pt =
351.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;=20
</SPAN><U>Form Number</U><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><U><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Form Name<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></U></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">1.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>1040-C<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>U.S. Departing Alien Income Tax Return<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">2.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>1040-NR<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>U.S. Nonresident Alien Income Tax Return<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">3.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>1042S<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Foreign Person=92s U.S. Source Income Subject to=20
Withholding<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">4.<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN>2063<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>U.S. Departing Alien Income Tax Statement (Certificate of=20
Compliance)<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 27.0pt 166.5pt 193.5pt =
351.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</SPAN><U>Publication=20
Number</U><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><U><SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Publication Name<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></U></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 5.65pt 63.0pt 153.0pt right =
481.4pt"=20
class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Publication =
513<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Tax Information for Visitors to the U.S.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Publication =
515<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Withholding of Tax on Nonresident Aliens<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Publication =
519<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>U.S. Tax Guide for Aliens<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Publication =
520<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Scholarships and Fellowships<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Publication =
901<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>U.S. Tax Treaties<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><SPAN=20
style=3D"mso-spacerun: yes"></SPAN>&nbsp;</P><SPAN=20
style=3D"FONT-FAMILY: Times; FONT-SIZE: 11pt; mso-fareast-font-family: =
'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; =
mso-bidi-font-size: 10.0pt; mso-ansi-language: EN-US; =
mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><BR=20
style=3D"PAGE-BREAK-BEFORE: always; mso-special-character: line-break"=20
clear=3Dall></SPAN>
<P style=3D"MARGIN-LEFT: 81pt; tab-stops: right 481.4pt" =
class=3DMsoNormal><![if !supportEmptyParas]><![endif]>&nbsp;<SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 6.45pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Appendix =
B:</SPAN></B><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 14pt; mso-bidi-font-size: 10.0pt">Tax Treaties =
currently in=20
Force<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN></SPAN><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 9pt; tab-stops: 6.45pt 81.0pt right 481.4pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">There=20
are presently tax treaties in force* between the U.S. and the following=20
countries:<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.45pt right 479.2pt" class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Australia<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Hungary<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Norway<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Austria<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Iceland<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Pakistan<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Barbados<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>India<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;=20
</SPAN>Philippines<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Belgium<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Indonesia<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Poland<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Bermuda<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Ireland<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Portugal<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Canada<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Israel<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
=20
</SPAN>Romania<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>China, People=92s Republic of **<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Italy<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;=20
</SPAN>Russia<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Commonwealth of Independent States =
***<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Jamaica<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Slovak Republic<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Cyprus<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Japan<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
=20
</SPAN>South Africa<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Czech Republic<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Kazakstan<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Spain<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Denmark<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Korea, Republic of<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Sweden<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Egypt<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Luxembourg<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN>Switzerland<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Finland<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Mexico<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Thailand<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>France<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Morocco<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Trinidad and Tobago<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Germany<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>Netherlands<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;=20
</SPAN>Tunisia<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: 1"></SPAN>Greece<SPAN=20
style=3D"mso-tab-count: =
2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>New Zealand<SPAN=20
style=3D"mso-tab-count: =
1">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;=20
</SPAN>Turkey<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
4">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN>United Kingdom<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
4">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
6">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><SPAN=20
style=3D"mso-tab-count: =
4">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P=20
style=3D"MARGIN: 0in 25.3pt 0pt 6.8pt; tab-stops: 6.8pt 9.3pt 153.75pt =
3.0in 351.0pt right 6.5in"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><SPAN=20
style=3D"mso-tab-count: =
4">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=20
</SPAN><o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 153.75pt 261.95pt right 365.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -13.5pt; MARGIN-LEFT: 13.5pt; tab-stops: 153.75pt =
261.95pt right 365.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">*<SPAN=20
style=3D"mso-tab-count: 1">&nbsp;&nbsp; </SPAN>Note:<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Treaties are subject to change =
annually=20
based upon negotiations between the U.S. and each foreign country.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Check with Payroll for updated =
status=20
information about each country=92s treaty.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 153.75pt 261.95pt right 365.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 153.75pt 261.95pt right 365.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">**The=20
United States =96 People=92s Republic of China income tax treaty does =
not apply to=20
Hong Kong.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 153.75pt 261.95pt right 365.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-INDENT: -13.5pt; MARGIN-LEFT: 13.5pt; tab-stops: 6.8pt =
9.3pt 153.75pt 261.95pt right 365.0pt"=20
class=3DMsoNormal><B style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">***</SPAN></B><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">=20
The old U.S. =96 USSR (now, Commonwealth of Independent States) income =
tax treaty=20
applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, =
Kyrgyzstan,=20
Moldova, Tajikistan, Turkmenistan, Ukraine, and=20
Uzbekistan.<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 6.8pt 9.3pt 153.75pt 261.95pt right 365.0pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: right =
481.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">Benefits=20
of tax treaties vary widely, depending on the particular country =
involved.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>For example, the tax treaty =
with the=20
People's Republic of China exempts all personal service income received =
by=20
Chinese teachers, lecturers, and researchers, but provides an annual =
personal=20
services exemption of only $5,000 to Chinese students.<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: right =
481.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P=20
style=3D"TEXT-ALIGN: justify; MARGIN: 0in 5pt 0pt 9pt; tab-stops: right =
481.75pt"=20
class=3DMsoNormal><SPAN=20
style=3D"FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 11pt; =
mso-bidi-font-size: 10.0pt">IRS=20
Publication 901 summarizes the benefits available to nonresident aliens =
by=20
virtue of tax treaties applicable to them.<SPAN style=3D"mso-spacerun: =
yes">&nbsp;=20
</SPAN>Please be advised, however, Publication 901 provides only general =

guidance and may not provide assistance with respect to a particular=20
individual=92s specific circumstances.<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"MARGIN-LEFT: 0.5in; tab-stops: 63.0pt 153.0pt right 481.4pt" =

class=3DMsoNormal><SPAN style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: =
10.0pt"><![if !supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt">Appendix C:<SPAN=20
style=3D"mso-spacerun: yes">&nbsp; </SPAN>Forms =
<o:p></o:p></SPAN></B></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><B=20
style=3D"mso-bidi-font-weight: normal"><SPAN=20
style=3D"FONT-SIZE: 11pt; mso-bidi-font-size: 10.0pt"><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></SPAN></B></P>
<P class=3DMsoTitle>Honorarium Payments for Non Resident Aliens</P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal>I, ___________________________________________, =
certify that=20
I have not exceeded limitations of receiving similar honorarium payments =
from=20
more than five (5) institutions in the prior six-month period lasting no =
more=20
than nine (9) days.</P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal>I<SPAN style=3D"mso-spacerun: yes">&nbsp; =
</SPAN>____ do/=20
________do not have a Social Security Number but will apply for a =
Individual Tax=20
Identification Number by using a W-7.</P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<DIV=20
style=3D"BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium =
none; PADDING-BOTTOM: 1pt; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; =
BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in">
<P=20
style=3D"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; =
PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; BORDER-TOP: =
medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; =
mso-border-bottom-alt: solid windowtext 1.5pt; mso-padding-alt: 0in 0in =
1.0pt 0in"=20
class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P></DIV>
<P class=3DMsoNormal>Name</P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<DIV=20
style=3D"BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium =
none; PADDING-BOTTOM: 1pt; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; =
BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in">
<P=20
style=3D"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; =
PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; BORDER-TOP: =
medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; =
mso-border-bottom-alt: solid windowtext 1.5pt; mso-padding-alt: 0in 0in =
1.0pt 0in"=20
class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P></DIV>
<P class=3DMsoNormal>Printed Name</P>
<DIV=20
style=3D"BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium =
none; PADDING-BOTTOM: 1pt; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; =
BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in">
<P=20
style=3D"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; =
PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; PADDING-RIGHT: 0in; BORDER-TOP: =
medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in; =
mso-border-bottom-alt: solid windowtext 1.5pt; mso-padding-alt: 0in 0in =
1.0pt 0in"=20
class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P></DIV>
<P class=3DMsoNormal>Visa Type and Tax Resident</P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P class=3DMsoNormal><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
<P style=3D"tab-stops: 220.5pt right 6.0in" class=3DMsoFooter><![if =
!supportEmptyParas]><![endif]>&nbsp;<o:p></o:p></P>
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