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n entity treated as a corporation for U.S. federal income tax purposes, created or organized under the laws of die United States, or of any state or the District of Columbia: (c) an estate, the income of which is subject to U.S. federal income tax regardless of its source: or (d) a trust. if (i) a court within the United
tal gain or loss if a U.S. Holder's holding period for such Shares is more than one year. Long- term capital gain recognized by certain non-corporate U.S. Holders, including individuals, is generally subject to U.S. federal income tax at preferential rates. The deductibility of a capital loss recognized pursua
n entity treated as a corporation for U.S. federal income tax purposes, created or organized under the laws of die United States, or of any state or the District of Columbia: (c) an estate, the income of which is subject to U.S. federal income tax regardless of its source: or (d) a trust. if (i) a court within the United
tal gain or loss if a U.S. Holder's holding period for such Shares is more than one year. Long- term capital gain recognized by certain non-corporate U.S. Holders, including individuals, is generally subject to U.S. federal income tax at preferential rates. The deductibility of a capital loss recognized pursua
n entity treated as a corporation for U.S. federal income tax purposes, created or organized under the laws of die United States, or of any state or the District of Columbia: (c) an estate, the income of which is subject to U.S. federal income tax regardless of its source: or (d) a trust. if (i) a court within the United
tal gain or loss if a U.S. Holder's holding period for such Shares is more than one year. Long- term capital gain recognized by certain non-corporate U.S. Holders, including individuals, is generally subject to U.S. federal income tax at preferential rates. The deductibility of a capital loss recognized pursua
Entities connected to both the District of Columbia and U.S. Holders