Coach 2013 Annual Report Download - page 431

Exhibit I
Form of FIRPTA Certification
FIRPTA CERTIFICATION
Section 1445 of the Internal Revenue Code of 1986, as amended, provides that a transferee of a U.S. real property interest must withhold tax if the
transferor is a foreign person. For U.S. tax purposes, (including Section 1445), the owner of a disregarded entity (which has legal title to a U.S. real property
interest under local law) will be the transferor of the property and not the disregarded entity. To inform the transferee that withholding of tax is not required
upon the disposition of a U.S. real property interest by the Metropolitan Transportation Authority (“ MTA”), the undersigned hereby certifies the following on
behalf of MTA:
1. MTA is not a foreign corporation, foreign partnership, foreign trust, or foreign estate (as those terms are defined in the Internal Revenue Code and
Income Tax Regulations).
2. MTA is not a disregarded entity as defined in Treasury Regulation Section 1.1445-2(b)(2)(iii).
3. MTA’s U.S. employer identification number is [______________].
4. MTA’s office address is 347 Madison Avenue, New York, New York 10017-3739.
MTA understands that this certification may be disclosed to the Internal Revenue Service by transferee and that any false statement contained herein
could be punished by fine, imprisonment, or both.
Under penalties of perjury the undersigned declares that the undersigned has examined this certificate and to the best of the undersigned’s knowledge
and belief it is true, correct and complete, and the undersigned further declares that the undersigned has authority to sign this document on behalf of MTA.
[SIGNATURE PAGE FOLLOWS]
Exhibit I– Page 1