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</tr> <tr id=3D"subjectSection"> <td align=3D"center" id=3D"subjectCell" style=3D"padding: 30px; te= xt-align: center; line-height: 34px; font-family: sans-serif; font-size: 28px= ; font-weight: 300; border-bottom-color: rgb(238, 238, 238); border-bottom-wi= dth: 1px; border-bottom-style: solid; mso-line-height-rule: exactly;"> Important Withholding Tax Notice: W-8BEN Form Expired --Action Re= quired </td> =20 </tr> <tr id=3D"msgImageRow1" style=3D"height: 5px;"> <td width=3D"100%" align=3D"center" class=3D"center hideEmpty" id= =3D"msgImageCell"> </td> =20 </tr> <tr id=3D"bodySection"> <td align=3D"start" id=3D"messageBodyCell" valign=3D"top" style=3D= "margin: 0px; padding: 20px 30px; color: rgb(42, 42, 43); line-height: 23px; = font-family: Gotham,Helvetica Neue, Helvetica, Arial, sans-serif; font-size: = 15px; background-color: rgb(255, 255, 255); mso-line-height-rule: exactly;"> <div dir=3D"ltr"> =20 <br /> <strong>Your W-8BEN Form Has Expired</strong> <p> As required by the U.S. Internal Revenue Service (IRS), Interac= tive Brokers (IBKR) must maintain a valid W-8BEN form on file for all non-U.S= . persons or foreign resident clients. </p> <p> The W-8BEN form allows clients to certify their non-U.S. status= and, where applicable, claim a reduced rate of or exemption from U.S. withho= lding tax under an income tax treaty between their country of residence and t= he United States. </p> <p> As we currently do not have a valid W-8BEN form on file for you= r account, U.S. backup withholding is being applied at a rate of 24% on gross= proceeds and up to 37% on dividend and interest income. </p> <p> To avoid continued withholding, please click the link below to = re-certify your W-8BEN form immediately </p> </div> <table width=3D"100%" role=3D"presentation" style=3D"min-width: 1= 00%;" border=3D"0" cellspacing=3D"0" cellpadding=3D"0"> <tbody> <tr> <td align=3D"center" valign=3D"top"> <table role=3D"presentation" border=3D"0" cellspacing=3D"0" c= ellpadding=3D"0"> 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