This document is a summary of certain U.S. federal income and estate tax consequences for non-U.S. holders of common stock. It defines a non-U.S. holder and outlines the tax implications of dividends and other aspects of stock ownership. The summary is based on the Internal Revenue Code and other legal authorities as of the document's date. It advises non-U.S. holders to consult tax advisors for specific tax consequences.
documents/EFTA01382397.pdf
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