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The W-8BEN you signed at the lBKR'S is about to expire. Every 1 years the lRS requires a re-certification of the W-8BEN form. We will ask the beneficial account owner to re-certify theirforeign status by re-signing the W8-BEN If you fail to declare your foreign citizenship or country of formation,you will be subject to backup withholding at a rate of 28% on interest, dividends, and substitute payments in lieu;as well as gross proceeds.