EFTA Document EFTA01365601

disregard). Purchasers of Subordinated Securities arc urged to consult their own tax advisers regarding these reporting requirements. In addition, the Code and related Treasury regulations will require any U.S. holder that directly or indirectly owns a significant portion of the voting power or value of the Issuer's equity (generally 10%. but in some cases more than 50%) to comply with certain additional reporting requirements. While it is unclear how the voting power of the Subordinated Se