IRM 2.3.35 — Command Code IRPTR

# Part 2. Information Technology

Chapter 3. IDRS Terminal Responses Section 35. Command Code IRPTR 2.3.35 Command Code IRPTR Manual Transmittal January 20, 2026 Purpose (1) This transmits revised IRM 2.3.35, IDRS Terminal Responses, Command Code IRPTR. Material Changes (1) Tax Year references have been updated. TY2015 references have been removed while TY2025 has been added. (2) IRM 2.3.35.4. - Available valid Tax Years have been updated. (3) Exhibit 2.3.35-4. - Document codes availability chart has been updated. (4) Exhibit 2.3.35-68 - Form 5498-QA (Doc Code 2A), has 4 payment fields; "ABLE Contributions", "ABLE Rollovers", "Cumulative Contributions", "Fair Market Value Account." (5) Exhibit 2.3.35-69- Form 1099-DA (Doc Code 7A), has 6 payment fields; "Federal Income Tax Withheld", "Proceeds", "Aggregate Profit or Loss", "Cost or Other Basis", "Wash Sale Loss Disallowed", "Accrued Market Discount Amount." (6) The new definition of Legacy has been added, see IRM 2.3.35.1.6. (7) IRM 2.3.35.10.6 - Payee on-line Summary Transcript (Definer 'S') has been updated. (8) Summary: Changes were made for TY2025, 10 payment fields and 2 Doc Codes were added. (9) Note: all Tax years reference TY2025 - TY2016 unless otherwise listed. Effect on Other Documents IRM 2.3.35 dated March 5, 2025, is superseded. Audience LB&I, SB/SE, TE/GE, TS. Effective Date (02-02-2026) Kaschit Pandya Acting, Chief Information Officer

# Program Scope and Objectives

2.3.35.1 (03-05-2025) Program Scope and Objectives Overview: Command Code (CC) Information Returns Processing Transcript Requests (IRPTR) allows Integrated Data Retrieval System (IDRS) users to request either online or hardcopy Information Returns Processing (IRP) transcripts from the Information Returns Master File (IRMF). Purpose: CC IRPTR can be used to request data, either online or hardcopy transcripts, for a particular Payee (online or Hardcopy) or Payer (Hardcopy only) using Taxpayer Identification Number (TIN) along with one or more Tax Years (TY). Audience: These procedures apply to IRS employees who use IDRS system to research information using payee tin, payee tin type, tax year and document codes Policy Owner: Taxpayer Services (TS) executive of the operation. Program Owner: Information Returns Master File (IRMF) is a Non-major, high impact planned maintenance project that is part of the Information Returns Processing (IRP) Program. IRMF is categorized as a steady state legacy system that incorporates annual programming changes and legislative changes to maintain functionality. Primary Stakeholders: Stakeholders Impacted by system/application are Taxpayer Services (TS), Small Business/Self-Employed (SBSE),Tax Exempt & Government Entities (TE/GE), Large Business and International (LB&I) Division . Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees and users to look up various Information Returns documents by PAYEE TIN, PAYEE TIN TYPE, TAX YEAR and DOCUMENT CODES.

# Background

2.3.35.1.1 (03-18-2024) Background Information Returns Processing Transcript Requests (IRPTR) allow tax examiners to research taxpayers information to confirm data validity and payment information provided to the IRS.

# Authority

2.3.35.1.2 (03-18-2024) Authority Command CODE IRPTR was developed to allow users to do research on the IDRS (Integrated Data Retrieval System) for Entity data and certain payment information.

# Roles and Responsibilities

2.3.35.1.3 (03-18-2024) Roles and Responsibilities The team manager is responsible for ensuring the program developer receive requirements from stakeholders for annual changes. The programmer is responsible for all changes and updates that are made based on requirements from internal and external stakeholders.

# Program Management and Review

2.3.35.1.4 (03-18-2024) Program Management and Review The Program is managed utilizing IRMF Exam Transcripts processing to produce and sort transcript tapes for examination. These tapes will contain taxpayer IRP data which was extracted from IRMF. A Tickler is created for each taxpayer for whom IRP data was extracted from the IRMF. A Standard Transcript Summary report is created with the requested data.

# Program Controls

2.3.35.1.5 (03-18-2024) Program Controls IDRS user access code and permissions are required to access IRPTR information.

# Terms/Acronyms/Definition

2.3.35.1.6 (12-05-2025) Terms/Acronyms/Definition Acronyms Acronym Definition CC Command Code IDRS Integrated Data Retrieval System IRM Internal Revenue Manual Legacy A system is designated as legacy if it measurably obstructs IRS mission-critical outcomes by: Limiting functionality essential to key operations or business objectives; Increasing operational risk (e.g., security vulnerabilities, system failures); or Degrading performance (e.g., causing delays or inefficiencies). Legacy status is determined by impact on the IRS' evolving mission requirements, regardless of system age, programming language, or vendor support status. LB&I Large Business and International IRPTR Information Return Processing Transcript Requests TE/GE Tax Exempt and Government Entities SB/SE Small Business Self-Employed TS Taxpayer Services TIN Taxpayer Identification Number

# Related Resources

2.3.35.1.7 (03-18-2024) Related Resources IDRS - Integrated Data Retrieval System Form 1040, individual tax form

# Important Dates For Command Code IRPTR

2.3.35.2 (03-05-2025) Important Dates For Command Code IRPTR The last day to request TY2015 Payee and Payer Transcripts is Wednesday, January 1, 2026 , and must be made before 12:00 p.m. (Noon) Eastern Standard Time. The last day to access TY2015 online is Wednesday, January 1, 2026. The first day to request TY2025 Payee and Payer Transcripts is Wednesday, January 1, 2026 after 12:00 p.m. (Noon) Eastern Standard Time. TY2025 data (W-2 only) will be accessible online Thursday, January 2, 2026. On or after Monday, January 27, 2026, other IR documents, other than W-2 documents will be accessible online. The schedule noted above is tentative and subject to change without notice. Efforts will be made to notify all users.

# Command Code IRPTR Valid Definers

2.3.35.3 (10-10-2013) Command Code IRPTR Valid Definers The following table lists valid definers used by CC IRPTR. Definer Explanation H Initial Help Screen E Payee Hardcopy Transcript Request R Payer Hardcopy Transcript Request I Payer Summary Request for Document codes (02,10,21,32,65,66,67,71,86,91,92,95,96,97, and 98) L Payee On-line Transcript Payee Summary O Payee On-line Transcript Request W Payee On-line Sanitized Transcript Request J Payee NonFiler Summary Request N Enter 'N' without changing the rest of the command line if there are more than one page of documents. The default definer is 'N' for 'Next'. P Enter 'P' without changing the rest of the command line will display the previous page. C Entering 'C' will display the Hardcopy Request screen.

# Command Code IRPTR Valid Tax Years

2.3.35.4 (12-10-2024) Command Code IRPTR Valid Tax Years Up to ten Tax Years can be referenced in IRPTR. Available Tax Years and the input digits used to reference them on various screens are shown below. Tax Year Reference Digit 2025 5 2024 4 2023 3 2022 2 2021 1 2020 0 2019 9 2018 8 2017 7 2016 6

# Initial Help Screen and More Help Screen (Definer 'H')

2.3.35.5 (08-01-2003) Initial Help Screen and More Help Screen (Definer 'H') The Initial Help screen is displayed as a result of entering Command Code IRPTR without a definer or with a definer that is not equal to 'E', 'R', 'L', 'O', 'J', 'W', or 'I'. Initial Help screen contains instructions for the use of Command Code IRPTR. Additional instructions can be viewed by transmitting this screen with a Definer of 'H'. This brings up the More Help screen. To see the screen layout of the Initial Help Screen, Exhibit 2.3.35-1. To see the screen layout of the More Help Screen, Exhibit 2.3.35-2. Entering Definer 'H' again toggles back to the Initial Help Screen.

# Payee Hardcopy Transcript Request (Definer 'E')

2.3.35.6 (05-03-2011) Payee Hardcopy Transcript Request (Definer 'E') The user can request an IRP Payee hardcopy transcript using the Payee Request screen. The Payee Request Screen is displayed by transmitting an 'E' in the Definer field, or in the Definer field on an initial Help screen, or on a Payer Request screen, or on a IRPTRO/W Help Screen. The user can request up to ten Tax Years of the IRP Payee hardcopy transcript. IRM 2.3.35.4 for a list of Tax Years. To see the screen layout, Exhibit 2.3.35-3. Upon completing a successful Transcript Request, a message "REQUEST COMPLETED XXX" is displayed to the user. XXX is a number representing the incremental count of requests that the user has completed as long as the definer is not changed.

# Validated Fields of Payee Request Screen

2.3.35.6.1 (05-01-2009) Validated Fields of Payee Request Screen The Table below shows the validated fields for Payee Request Screen: REQUESTED TIN Entry must be 9 numeric digits but not all zeros ('000000000') or nines ('999999999'). This entry is expected to be either a Social Security Number (SSN) or an Employer Identification Number (EIN). REQUESTED TIN TYPE and VALIDITY Entry must be one of: 0 - Valid SSN 1 - Invalid SSN 2 - All SSN 3 - EIN 4 - All TIN for extraction of Information Returns documents for the specified TIN. YEAR DIGITS Enter one to ten numeric digits for Tax Year(s) desired. Each digit entered corresponds to the last digit of a Tax Year listed, IRM 2.3.35.4 Digits in the first and subsequent positions of this field must be valid. They cannot be separated by blanks or other characters. Trailing blanks are permitted. DOC CODE Entry must be within the range specified by this list, Exhibit 2.3.35-4. Some document codes are not present for all Tax Years. This field is checked for consistency against the YEAR DIGITS field and if the desired document code is not available for at least one of the specified Tax Years, both the DOC CODE and the YEAR DIGITS fields are flagged as errors. RECEIVING OFFICE City and State of the office that receives your inter-office mail. UNIT OFFICE Office name (if any) City, State. MAIL STOP Unit's Mail Stop. Please include building extensions if necessary. TELEPHONE NUMBER Enter telephone number so distribution centers can contact your for assistance in routing. This field is required to be filled out.

# Payer Hardcopy Transcript Request (Definer 'R')

2.3.35.7 (05-03-2011) Payer Hardcopy Transcript Request (Definer 'R') The user can request an IRP Payer hardcopy transcript using Payer Request screen. Payer Request Screen is displayed by transmitting an 'R' in the Definer field initially or in the Definer field of an Initial Help Screen, a Payee Request Screen, or an IRPTRO/W Help Screen. The user can request up to 10 Tax Years of IRP Payer hardcopy transcript. IRM 2.3.35.4 for a list of Tax Years. The entry field, "Destination Code" on the IRPTR"R" screen, is intended for TE/GE and LB&I users to route the requested data to Returns Inventory Classification System (RICS). If paper transcript is needed, the field should be left blank. To see the screen layout, Exhibit 2.3.35-5. Upon a successful request, a message "REQUEST COMPLETED XXX" is displayed to the user. XXX is a number representing the incremental count of requests that the user has completed as long as the definer is not changed.

# Validated Fields of Payer Request screen

2.3.35.7.1 (05-03-2011) Validated Fields of Payer Request screen The Table below shows the validated fields for Payer Request Screen: REQUESTED TIN Entry must be 9 numeric digits but not all zeros ('000000000') or nines ('999999999'). This entry is expected to be either a Social Security Number (SSN) or an Employer Identification Number (EIN). REQUESTED TIN TYPE Requested TIN Type is an unreliable field. This field is forced to be a 4 (SSN and EIN) for all Payer requests. PAYEE TIN TYPE Entry must be one of: 0 - Valid SSN 1 - Invalid SSN 2 - All SSNs 3 - EIN 4 - All TINs Note: Payee TIN Type of "4" is strongly recommended in order to get a hit on all documents from the Payer. YEAR DIGITS Enter one to ten numeric digits for Tax Year(s) desired. Each digit entered corresponds to the last digit of a Tax Year listed, IRM 2.3.35.4 Digits in the first and subsequent positions of this field must be valid. They cannot be separated by blanks or other characters. Trailing blanks are permitted. DOC CODE Entry must be within the range specified by this list, Exhibit 2.3.35-4. Some document codes are not present for all Tax Years. This field is checked for consistency against the YEAR DIGITS field and if the desired document code is not available for at least one of the specified Tax Years, both the DOC CODE and the YEAR DIGITS fields are flagged as errors. COUNT LIMIT Entry must be either all blanks or contain a one to five digit number positioned anywhere in the field as long as the digits are adjacent. This field limits the number of IRP Documents in a Transcript and must be left blank if '00', '99', or 'WW' is specified for DOC CODE . Inconsistencies will error flag both the COUNT LIMIT and DOC CODE fields. DESTINATION CODE Leave blank to request paper transcripts, otherwise enter a code to route the data to another destination. Contact your user support representative for more information on this code. RECEIVING OFFICE City and State of the office that receives your inter-office mail. UNIT OFFICE Office name (if any), City, State. MAIL STOP Unit's Mail Stop. Please include building extensions if necessary. TELEPHONE NUMBER Enter telephone number so distribution centers can contact your for assistance in routing. This field is required to be filled out.

# Payee and Payer Hardcopy Request Error Message

2.3.35.8 (05-01-2005) Payee and Payer Hardcopy Request Error Message If an error condition is detected, an error message will appear online 24 of Payee or Payer Request screens. The entry field mentioned in the message will be flagged with an asterisk and the cursor will be set on that entry field for corrective action to be taken. Type in the correction, place your cursor in the cursor placement field and hit the enter key again. The error message may apply to a pair of fields that are inconsistent. Both fields will be asterisk-ed and the cursor set on the first field of the pair. One or both fields may need to be corrected.

# Payee Hardcopy Request Error Message List

2.3.35.8.1 (08-01-2003) Payee Hardcopy Request Error Message List Here is a list of possible error messages. These error messages are self-explanatory. INVALID REQUESTED TIN INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL NINES INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL ZEROES INVALID TIN TYPE AND VALIDITY INVALID YEAR DIGITS INVALID YEAR DIGITS - ENTRY MUST BE LEFT JUSTIFIED INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN IMBEDDED BLANKS INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN REPEATED DIGITS INVALID DOC CODE INVALID DOC CODE ENTRY FOR SELECTED YEAR DIGIT(S) BLANK PHONE ENTRY - PLEASE ENTER PHONE NUMBER

# Payer Hardcopy Request Error Message List

2.3.35.8.2 (08-01-2004) Payer Hardcopy Request Error Message List Here is a list of possible error messages. These error messages are self-explanatory. INVALID REQUESTED TIN INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL NINES INVALID REQUESTED TIN - ENTRY MUST NOT BE ALL ZEROES INVALID TIN TYPE INVALID YEAR DIGITS INVALID YEAR DIGITS - ENTRY MUST BE LEFT JUSTIFIED INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN IMBEDDED BLANKS INVALID YEAR DIGITS - ENTRY MUST NOT CONTAIN REPEATED DIGITS INVALID DOC CODE INVALID DOC CODE ENTRY FOR SELECTED YEAR DIGIT(S) INVALID COUNT LIMIT DOC CODE/COUNT LIMIT CONFLICT INVALID DESTINATION CODE BLANK PHONE ENTRY - PLEASE ENTER PHONE NUMBER

# Payee and Payer Hardcopy Request Special Messages

2.3.35.8.3 (07-01-1999) Payee and Payer Hardcopy Request Special Messages The message "***** DATA BASE NOT AVAILABLE @ MCC—TRY LATER—ERROR#XX.*****" can appear online 24 of either a PAYEE or PAYER screen. The cursor will be set on the first line so that you can conveniently switch to a different Command Code. If this message persists after a lapse of more than one hour, please contact your User Support representative. (The "XX" of "ERROR#XX" should be reported as this may help ECC-MTB to diagnose the problem.)

# Paper Transcript Schedule

2.3.35.9 (08-01-2003) Paper Transcript Schedule All Payee/Payer transcript requests should be input before Wednesday, 12:00 p.m. (Noon) Eastern Standard Time to receive the transcripts as soon as possible. All requests that are input after 12:00 p.m. (Noon) Eastern Standard Time on Wednesday will have to wait until the following Wednesday after 12:00 p.m. (Noon) Eastern Standard Time to be processed. The paper transcripts processing normally takes 2 to 4 days to extract the requested documents from IRMF System. Please allow at least 1 week following Wednesday deadline for transcripts to be shipped. If the requested transcript do not arrive within seven days, please contact your campus distribution center or user support representative.

# Payee and Payer online Transcript (Definer 'L', 'O', and 'W')

2.3.35.10 (05-01-2009) Payee and Payer online Transcript (Definer 'L', 'O', and 'W') There are three definers that can be used to view Payee Transcripts online. The definers are 'L', 'O' and 'W'. Requests are made using command string fields in this order: Payee TIN, Validity Indicator, Tax Year and Document Code. Definer 'L' is used to bring up Payee summary screen. This definer is used to view money summaries, the two best payee addresses, date of birth, date of death and filing status. Definer 'O' is used to bring up online Payee transcripts screen. This definer is used to view all the documents based on the Payee TIN. Definer 'W' is used to bring up Sanitized online Payee transcripts screen. This definer is used to print sanitized screens for taxpayer. Ten Tax Years are available online, IRM 2.3.35.4

# Payee online Transcript No Hit

2.3.35.10.1 (05-01-2005) Payee online Transcript No Hit If there are no documents using the Payee TIN on the IRPTR online database, a No Hit screen will be shown. If a document for a particular taxpayer is not found on the current Tax Year Payee online Transcripts database, you may need to try again about one week later. The database is being updated every week; it is possible that the document is still in the pipeline processing. The message "TRY AGAIN LATER" can appear online 24 of No Hit screen due to a problem with the portion of the database covering the requested TIN. If the message persists after a lapse of more than one hour, please contact your User Support representative. The "XXV" of "ERROR CODE XXV" in the upper right hand corner should be reported. This may help ECC-MTB to diagnose the problem. The "V" in the Error code will show "C" (CREF file) or "D" (Documents file).

# Payee online Transcript Help (Definer 'L', 'O', or 'W')

2.3.35.10.2 (08-01-2004) Payee online Transcript Help (Definer 'L', 'O', or 'W') The screen is displayed as the result of transmitting an 'L', 'O', or 'W' (immediately followed by the enter key) in the definer field of an INITIAL HELP, PAYEE, or PAYER screen. It also can be displayed as the result of invalid TIN type and validity, document code or tax year. The error message will appear online 24. Instead of requesting an online Transcript, the user can change the 'L', 'O', or 'W' in the DEFINER field of this screen to switch to an Initial Help, Payee or Payer screen. IRPTRL/O/W Help screen gives further information about working with definers 'L', 'O', or 'W'.

# Payee On-line Transcript Payee Summary (Definer 'L')

2.3.35.10.3 (05-01-2009) Payee On-line Transcript Payee Summary (Definer 'L') The purpose of Payee Summary screen is to show money summaries, the two best payee addresses, date of birth, date of death and filing status. To see the layout of the screen, Exhibit 2.3.35-8. The following codes from IRP (Information Returns Processing) Data Assimilation are used to determine whether the IRP documents are to be suppressed or not. Error Reason Code is not blank or "OV" , suppress the document. Correlation Option Code is a "2" or "3" , suppress the document. The following criteria are used to select the two best Payee addresses from documents: Passport documents are not selected. The following documents are considered high priority in selecting best or next best addresses: W-2, 1099-DIV, 1099-OID, 1099-MISC, 1099-B, 8596, SSA-1099, RRB-1099 and 1099-G. The rest of the documents are considered low priority while 1042-S (Document Code 02) is considered the lowest priority of all document. Payment amounts are used to determine whether the document has a higher or lower value against other documents. In order for the documents to be qualified for best or next best addresses: first Payee Name Line must not be blanks, first character in the address line must be numeric, State Code must be either alphabetic or has "." (means foreign) and ZIP Code must be either (numeric and does not have all zeroes) or (all zeroes and State Code is equal to "." ). If none of the documents other than 1042-S qualified, then select 1042-S as the best or next best addresses. Here is a table of fixed Money Amount Description that are shown on the screen: Note: The following documents with their money amounts are not included in the money summaries: State Individual Information Return (Doc Code 30), State Corporate Information Return (Doc Code 33), State Withholding Information Return (Doc Code 34) and State Sales, Service, or Transaction Information Return. MONEY AMOUNT TABLE THE FIXED POSITION FIELDS LITERAL SOURCE DOCUMENT(s) with Doc Code FED TAX WH 1042–S (02) W–2 (21) W–2G (32) K–1 1120S (67) 1099-CAP (73) 1099–B (79) SSA–1099 (82) 1099–G (86) 1099–DIV (91) 1099–INT (92) 1099–MISC (95) 1099–OID (96) 1099–PATR (97) 1099–R (98) WAGES W–2 (21) ALLOC TIPS W–2 (21) INTEREST K–1 1065 (65) K–1 1041 (66) K–1 1120S (67) 1099–INT (92) 1099–OID (96) MTG INT PD 1098 (81) POINTS PD 1098 (81) PR YR RFND 1099–G (86) SAV BOND 1099–INT (92) DIVIDENDS K–1 1065 (65) K–1 1041 (66) K–1 1120S (67) PENS/ANN SSA–1099 (82) IRA CTB 5498 IRA (28) NONEMP COM 1099–NEC (71) 1099-MISC (95) CAPTL GAIN 1099–DIV (91) REAL ES SL 1099–S (75) GROSS DIST 1099–R (98) TAXBLE AMT 1099–R (98) Cost/Basis 1099- B (79) All floating money amounts can be found in Payee On-line Transcript Document Display screens in the exhibit section of the IRM. The user can get a taxpayer's copy of Payee Summary screen by replacing definer 'L' with definer 'T'. The result will be a screen that has been cleaned up (all IRS related fields removed.) If the user does not alter the command line except for the doc code, the next screen the user will get is the individual document screen. IRM 2.3.35.10.4 for more information on individual document screens.

# Payee On-line Transcript Payee Summary Entice or Refusal Screen (Definer 'L')

2.3.35.10.3.1 (12-04-2009) Payee On-line Transcript Payee Summary Entice or Refusal Screen (Definer 'L') There will be some Payee TIN requests that will return a different kind of Payee Summary screen, which is Payee Summary Entice or Refusal screen. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Second kind of screen is Key Words screen, which means that all the documents have key words indicating nominee income and/or system is unable to accurately determine ownership of requested documents. To see the layout of the screen with message, Exhibit 2.3.35-10 Last screen is Amended/Corrected Documents, which means that there are amended and corrected documents present. To see the layout of the screen with message, Exhibit 2.3.35-11. Entering the enter key without modifying the command line will display the individual document screen(s) of the request.

# Validated Fields for Payee Summary Command String

2.3.35.10.3.2 (08-01-2004) Validated Fields for Payee Summary Command String The table below shows the validated fields for Payee Summary Request: Figure 2.3.35-1 This figure displays the correct setup of the command line to get the Payee On-line Transcript Request Payee Summary screen. 'IRPTRLNNNNNNNNNVYYYYDD' or 'IRPTRLNNNNNNNNNVYYYY' where NNNNNNNNN is TIN, V is TIN Type and Validity, YYYY is Tax Year and DD is Document Code. Please click here for the text description of the image. TIN Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999. TIN TYPE and VALIDITY Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN. TAX YEAR Entry must be a valid Tax Year that is available on the Information Returns On-line Master File. IRM 2.3.35.4 for valid Tax Years. DOC CODE Entry must be within the range specified by Exhibit 2.3.35-4. Since all specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

# Payee online Transcript (Definer 'O')

2.3.35.10.4 (05-01-2005) Payee online Transcript (Definer 'O') Payee online Transcript is used to request various documents using Payee TIN. An overview screen could be displayed before you see the first individual document screen, IRM 2.3.35.10.4.2 for more information. Note: If fraudulent data is detected, the following message will be displayed on the bottom of the screen: "=>CONSIDER SUBMISSION FALSIFIED AND DON'T USE TO VERIFY WAGES OR WITHHOLDING<="

# Validated Fields for Payee online Transcript Command String

2.3.35.10.4.1 (08-01-2004) Validated Fields for Payee online Transcript Command String The graphic and table below shows the validated fields for online Transcript Request: Figure 2.3.35-2 This figure displays the correct setup of the command line to get the online Transcript screen. 'IRPTRONNNNNNNNNVYYYYDD' where NNNNNNNNN is TIN, V is TIN Type and Validity, YYYY is Tax Year and DD is Document Code. Please click here for the text description of the image. TIN Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999. TIN TYPE and VALIDITY Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN. TAX YEAR Entry must be a valid Tax Year that is available on the Information Returns online Master File. IRM 2.3.35.4 for valid Tax Years. DOC CODE Entry must be within the range specified by Exhibit 2.3.35-4. Since all specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for at least one of the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged.

# Payee online Transcript Overview

2.3.35.10.4.2 (07-01-1999) Payee online Transcript Overview Depending on the request, an Overview screen could be displayed. The command string must have DOC CODE equal to 00 (all types) along with other valid fields and when there are 5 or more documents available based on the Payee TIN. To see the layout of the Document Overview screen, Exhibit 2.3.35-12 The screen provides a preview the number of pages (document screens) are available for the requested Payee TIN (TOTAL PAGES), the number of pages available by DOC CODE, and provides an indication of the size of the dollar amount involved. Please note that the dollar figures supplied with each doc type are accumulated from various money types present within the individual documents of that type according to largest absolute (unsigned) value. This is in an attempt to display where most of the money is and is not meant to give accurate roll-up figures for any particular money type. With this overview screen, it will be possible for the user to make an informed choice on whether to continue with the request as it stands. The user also can restrict it to a single DOC CODE (changing '00' to specific document code), jump ahead to the SUMMARY SCREEN (using definer 'S'), bail out with or without the hardcopy option (using definer 'C'), or input a new request.

# Payee online Transcript Individual Document

2.3.35.10.4.3 (12-10-2025) Payee online Transcript Individual Document Individual Document screens are displayed based on document codes entered. Here is a list of exhibits with document codes: 1042-S (DOC CODE 02), Exhibit 2.3.35-13 1098-F (DOC CODE 03), Exhibit 2.3.35-14 1099-K (DOC CODE 10), Exhibit 2.3.35-15 FBAR (DOC CODE 13), Exhibit 2.3.35-16 Passport (DOC CODE 15), Exhibit 2.3.35-17 1099-LS (DOC CODE 16), Exhibit 2.3.35-18 W–2 (DOC CODE 21), Exhibit 2.3.35-19 3921 (DOC CODE 25), Exhibit 2.3.35-20 3922 (DOC CODE 26), Exhibit 2.3.35-21 5498 SA or 5498 MSA (DOC CODE 27), Exhibit 2.3.35-22 5498 IRA (DOC CODE 28), Exhibit 2.3.35-23 SIIR (DOC CODE 30), Exhibit 2.3.35-24 1099-Q (DOC CODE 31), Exhibit 2.3.35-25 W–2G (DOC CODE 32), Exhibit 2.3.35-26 SCIR (DOC CODE 33), Exhibit 2.3.35-27 SWIR (DOC CODE 34), Exhibit 2.3.35-28 SSSTIR (DOC CODE 35), Exhibit 2.3.35-29 8288-A (DOC CODE 41), Exhibit 2.3.35-30 W-4 (DOC CODE 42), Exhibit 2.3.35-31 1099-SB (DOC CODE 43), Exhibit 2.3.35-32 8935 (DOC CODE 44), Exhibit 2.3.35-33 8805 (DOC CODE 46), Exhibit 2.3.35-34 1097-BTC (DOC CODE 50), Exhibit 2.3.35-35 8596 Fed Contractor (DOC CODE 59), Exhibit 2.3.35-36 Form FinCEN CTR 112: Casino (DOC CODE 61), Exhibit 2.3.35-37 FinCEN Form CMIR 105 (DOC CODE 63), Exhibit 2.3.35-38 FinCEN Form 8300 (DOC CODE 64), Exhibit 2.3.35-39 K–1 1065 (DOC CODE 65), Exhibit 2.3.35-40 K–1 1041 (DOC CODE 66), Exhibit 2.3.35-41 K–1 1120S (DOC CODE 67), Exhibit 2.3.35-42 Form 1099-NEC (DOC CODE 71), Exhibit 2.3.35-43 5498-ESA (DOC CODE 72), Exhibit 2.3.35-44 1099-CAP (DOC CODE 73), Exhibit 2.3.35-45 1098-Q (DOC CODE 74), Exhibit 2.3.35-46 1099–S (DOC CODE 75), Exhibit 2.3.35-47 1098-C (DOC CODE 78), Exhibit 2.3.35-48 1099–B (DOC CODE 79), Exhibit 2.3.35-49 1099–A (DOC CODE 80), Exhibit 2.3.35-50 1098 (DOC CODE 81), Exhibit 2.3.35-51 SSA–1099 (DOC CODE 82), Exhibit 2.3.35-52 1098–T (DOC CODE 83), Exhibit 2.3.35-53 1098–E (DOC CODE 84), Exhibit 2.3.35-54 1099–C (DOC CODE 85), Exhibit 2.3.35-55 1099–G (DOC CODE 86), Exhibit 2.3.35-56 Form FinCEN CTR 112 (DOC CODE 89), Exhibit 2.3.35-57 1099-H (DOC CODE 90),Exhibit 2.3.35-58 1099–DIV (DOC CODE 91), Exhibit 2.3.35-59 1099–INT (DOC CODE 92), Exhibit 2.3.35-60 1099–LTC (DOC CODE 93), Exhibit 2.3.35-61 1099–SA or 1099–MSA (DOC CODE 94), Exhibit 2.3.35-62 1099–MISC (DOC CODE 95), Exhibit 2.3.35-63 1099–OID (DOC CODE 96), Exhibit 2.3.35-64 1099–PATR (DOC CODE 97), Exhibit 2.3.35-65 1099–R (DOC CODE 98), Exhibit 2.3.35-66 1099-QA(DOC CODE 1A), Exhibit 2.3.35-67 5498-QA (DOC CODE 2A), Exhibit 2.3.35-68 1099-DA (DOC CODE 7A), Exhibit 2.3.35-69 If there are more than one page of documents, hitting 'enter' will display the next page (the default definer is 'N' for 'Next'). If it is a one page document, then hitting 'enter' will go to the summary screen. Changing the definer from 'N' to 'P' for 'Previous' without changing the rest of the command line will display the previous page. If the previous page is the first page of the command line request, the definer will default to 'N'. It is also possible to display a specific page by entering the desired page number in the page area of the command line and hitting 'enter'. To go directly to the summary screen, changing the definer to 'S' without changing the rest of the command line will display the screen. To request a hardcopy of the requested payee TIN, entering 'C' will display the Hardcopy Request screen and allow further input to request a copy of the page that had just been displayed

# Validated Fields for Individual Document Command String

2.3.35.10.4.4 (08-01-2004) Validated Fields for Individual Document Command String The graphic and table below shows the validated fields for Individual Document screen: Figure 2.3.35-3 This figure displays the correct setup of the command line to get the Individual Document screen. 'IRPTRXNNNNNNNNNVYYYYDD' where X is N (Next page) or P (Previous page), NNNNNNNNN is TIN, V is TIN Type and Validity, YYYY is Tax Year, DD is Document Code and PPPP is Go To Page Number. Please click here for the text description of the image. TIN Entry must be 9 numeric and unedited (no hyphens) for either an SSN or an EIN. TIN cannot be 000000000 or 999999999. TIN TYPE and VALIDITY Entry must be 0, 1, 2 or 3 to respectively specify Valid SSN, Invalid SSN, all SSN, or EIN extraction of Information Returns Documents for the TIN. TAX YEAR Entry must be a valid Tax Year that is available on the Information Returns online Master File. IRM 2.3.35.4 for valid Tax Years. DOC CODE Entry must be within the range specified by Exhibit 2.3.35-4. All specific DOC CODE's are not present for all years, this field is also checked for consistency against the YEAR DIGITS field and if the DOC CODE is not available for at least one of the specified Tax Year both the DOC CODE and the TAX YEAR fields are flagged. GO TO PAGE NUMBER Entry must be numeric field containing 4 bytes. Valid page numbers are 0000 to 9999. Entering 0000 means next page or previous page depending on the definer. Entering other number will cause the command code to jump to the specific page if it is within range.

# Selected Documents Payer Summary (Definer 'I')

2.3.35.10.5 (12-04-2014) Selected Documents Payer Summary (Definer 'I') Command Code IRPTR definer 'I' is used to access Payee data using Payer TIN. This Command Code will return a summary of documents filed for paper and electronically by Payer and followed by specific fields selected from the Payee document. Only document codes 02(1042-S), 10(1099-K), 21(W-2), 32(W-2G), 65(1065 K-1), 66(1041 K-1), 67(1120s K-1), 71(1099-NEC), 86(1099-G), 91(1099-DIV), 92(1099-INT), 95(1099-MISC), 96(1099-OID), 97(1099-PATR) and 98(1099-R) are available from this system. Each IRPTR'I' Request will be validated per criteria outlined below, if a request is not valid, the Help Screen will be returned. IRPTR'I' returns a summary screen with the total number of documents (requested document code) filed via paper and/or electronic and a list of up to 36 DLNs. Note 1: The DLN can be used in the search. Use IRPTRI on the command line to see Help Screen for more information. Note 2: If fraudulent data is detected, the following message will be displayed on the bottom of the screen: "=>CONSIDER SUBMISSION FALSIFIED AND DON'T USE TO VERIFY WAGES OR WITHHOLDING<=" Figure 2.3.35-4a This figure displays the correct setup of the command line when an error occurs. Please click here for the text description of the image. Figure 2.3.35-4b This figure displays the screen when no-matches are found for Payer TIN data. Please click here for the text description of the image. Figure 2.3.35-4c This figure displays the correct setup of the command line to get the Individual Document screen to find IRPTR'I' PAYER DOCUMENT SUMMARY SCREENLINEDESCRIPTION AND VALIDITY(Element No. from Data Elements)5PAYER TIN7TOTAL NUMBER OF DOCUMENTS8TOTAL NUMBER OF ELECTRONIC FILED DOCUMENTS9TOTAL NUMBER OF PAPER FILED DOCUMENTS12UNIQUE DLN FROM EACH RECORD Please click here for the text description of the image. The following are the screen layouts for all Doc Codes accessible by IRPTRI. 1042-S PAYER DOCUMENT SCREEN Figure 2.3.35-5 SCREEN Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD Will be set to "I" to go to the first individual document screen after viewing the Nonfiler Summary screen. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code. 2.1 29 TAX YEAR Requested Tax Year, See IRM 2.3.35.3 for valid Tax Years. 3.1 48 UPDATE CYCLE Cycle that the Nonfiler database was last brought up to date. 4.1 10.1 16.1 6 PAYEE TIN (E01.01) If SSN, display in this format: NNN-NN-NNNN If Invalid, display in this format: NNNNNNNNN If EIN, display in this format: NN-NNNNNNN 4.2 10.2 16.2 30 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F') 'Y' - Corrected document (Amended Code(E05.06) = 'G' or 'C') F = Original (default if input is out of range) G = Amended C = Corrected Original 4.3 10.3 16.3 41 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER') Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 4.4 10.4 16.4 63 DLN/RLN (Payer DLN (E05.03)) 5.1 11.1 17.1 8 RECIPIENT NAME LINE 1 (Payee Name Line 1 (E09.01.01)) 5.2 11.2 17.2 57 RECIPIENT FOREIGN TAX IDENTIFYING NUMBER (E10.02.23) 6.1 12.1 18.1 8 RECIPIENT NAME LINE 2 (Payee Name Line 2 (E09.01.02)) 6.2 12.2 18.2 51 EXEMPTION CHAPTER 4 CODE (E10.02.44) 13 -Grandfathered payment 14 -Effectively connected income 15 -Payee not subject to Chapter 4 withholding 16 -Excluded nonfinancial payment 17 -Foreign Entity that assumes primary withholding responsibility 18 -U.S. Payees – of participating FFI or registered deemed –compliant FFI 19 -Exempt from withholding under IGA 20 -Dormant Account 21 -Excluded offshore payment 6.3 12.3 18.3 63 RECIPIENT CHAPTER 4 STATUS CODE (E10.02.28) 01 U.S. Withholding Agent—FI 02 U.S. Withholding Agent—Other 03 Territory FI—not treated as U.S. Person 04 Territory FI—treated as U.S. Person 05 Participating FFI—Other 06 Participating FFI—Reporting Model 2 FFI 07 Registered Deemed-Compliant FFI—Reporting Model 1 FFI 08 Registered Deemed-Compliant FFI—Sponsored Entity 09 Registered Deemed-Compliant FFI—Other 10 Certified Deemed-Compliant FFI—Other 11 Certified Deemed-Compliant FFI—FFI with Low Value Accounts 12 Certified Deemed-Compliant FFI—Non-Registering Local Bank 13 Certified Deemed-Compliant FFI—Sponsored Entity 14 Certified Deemed-Compliant FFI—Investment Advisor or Investment 15 Nonparticipating FFI 16 Owner-Documented FFI 17 Limited Branch treated as Nonparticipating FFI 18 Limited FFI treated as Nonparticipating FFI 19 Passive NFFE identifying Substantial U.S. Owners 20 Passive NFFE with no Substantial U.S. Owners 21 Publicly Traded NFFE or Affiliate of Publicly Traded NFFE 22 Active NFFE 23 Individual 24 Section 501(c) Entities 25 Excepted Territory NFFE 26 Excepted NFFE — Other 27 Exempt Beneficial Owner 28 Entity Wholly Owned by Exempt Beneficial Owners 29 Unknown Recipient 30 Recalcitrant Account Holder 31 Nonreporting IGA FFI 32 Direct reporting NFFE 33 U.S. reportable account 34 Non-consenting U.S. account 35 Sponsored direct reporting NFFE 36 Excepted Inter-affiliate FFI 37 Undocumented Preexisting Obligation 38 U.S. Branch—ECI presumption applied 39 Account Holder of Excluded Financial Account11 40 Passive NFFE reported by FFI12 41 NFFE subject to 1472 withholding 50 U.S. Withholding Agent—Foreign branch of FI Pooled Reporting Codes 42 Recalcitrant Pool—No U.S. Indicia 43 Recalcitrant Pool—U.S. Indicia 44 Recalcitrant Pool—Dormant Account 45 Recalcitrant Pool—U.S. Persons 46 Recalcitrant Pool—Passive NFFEs 47 Nonparticipating FFI Pool 48 U.S. Payees Pool 49 QI-Recalcitrant Pool—General 13 6.4 12.4 18.4 79 CHAPTER 3-4 CODES (E10.02.25) 3….Form was filed Chapter 3 4….Form was filed Chapter 4 8.1 14.1 20.1 1 FEDERAL TAX WITHHELD (Money field) 8.2 14.2 20.2 13 GROSS INCOME (Money field) 8.3 14.3 20.3 25 WITHHOLDING BY OTHER AGENTS (Money field) 8.4 14.4 20.4 41 EXEMPTION CODE CHAPTER 3 (E10.02.17) Possible values: blank - Tax rate is greater than (>) 30% 00 - Exemption code not applicable (1-30%) 01 - Effectively Connected with a U. S. trade or business 02 - Exempt under an Internal Revenue Code Section (income other than portfolio interest) 03 - Income is not from U. S. Sources 04 - Exempt under tax treaty 05 - Portfolio interest 06 - Qualified intermediary that assumes primary withholding responsibility 07 - Withholding foreign partnership 08 - U. S. Branch treated as a U.S. person 09 - Qualified Intermediary represents income is exempt 99 - NQI exemption code (presumption rule-2nd level identifier) 8.5 14.5 20.5 49 INCOME CODE See (Exhibit 2.3.35-13) Payee online Transcript Document Display Screen: 1042–S (DOC CODE 02) for list of Income Codes. 8.6 14.6 20.6 55 RECIPIENT CHAPTER 3 STATUS (E10.02.06) Possible values: 01 - Individual 02 - Corporation 03 - Partnership other than withholding foreign Partnership 04 - Withholding foreign Partnership or withholding foreign trust 05 - Trust 06 - Government or international organization 07 - Tax-exempt organization (IRC Section 501(a)) 08 - Private foundation 09 - Artist or athlete 10 - Estate 11 - U. S. Branch treated as U.S. person 12 - Qualified intermediary 13 - Private arrangement intermediary - withholding Rate pool 14 - Private arrangement intermediary - withholding Rate pool – exempt organization 15 - Qualified intermediary withholding rate pool 16 - Qualified intermediary withholding Rate pool-exempt organizations 17 - Authorized foreign agent 18 Public pension fund 20 Unknown recipient 8.7 14.7 20.7 62 RECIPIENT COUNTRY CODE FOR TAX PURPOSES (E10.02.15) 8.8 14.8 20.8 69 UNDER ESCROW PROCEDURE (E10.02.26) 0….check box not checked 1….check box was checked (If checked, tax not deposited under escrow procedure) 8.9 14.9 20.9 75 MATCHED INDICATOR (E10.02.41) 00…. ...Unmatched (credit was not paid) 01….....Matched (credit was paid) blank....Null (the credit does not pertain to this document at this time) 1099-K PAYER DOCUMENT SCREEN Figure 2.3.35-6 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4.1 9.1 14.1 19.1 Payee TIN (E01.01) (if needed, may repeat on lines 9, 14 or 19) 4.2 9.2 14.2 19.2 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G' 4.3 9.3 14.3 19.3 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') "IRMOD A2A' - filed documents (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' -filed documents (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' -filed documents (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4.4 9.4 14.4 19.4 DLN (Payer DLN (E05.03)) 5.1 10.1 15.1 20.1 PAYEE NAME LINE 1 5.2 10.2 15.2 20.2 PAYER NAME LINE 1 7.1 12.1 17.1 22.1 FEDERAL TAX WITHHELD (Money field) 7.2 12.2 17.2 22.2 GROSS AMOUNT OF PAYMENT CARD/THIRD PARTY NETWORK TRANSACTIONS (Money field) 7.3 12.3 17.3 22.3 CARD NOT PRESENT TRANSACTIONS (Money field) 7.4 12.4 17.4 22.4 NUMBER OF PAYMENT TRANSACTIONS (Money field) 7.5 12.5 17.5 22.5 CARD NOT PRESENT TRANSACTIONS (Money field) 7.6 12.6 17.6 22.6 NUMBER OF PAYMENT TRANSACTIONS (Non-Money field) 7.7 12.7 17.7 22.7 MERCHANT CATEGORY CODE (Non-Money field) W2 PAYER DOCUMENT SCREEN Figure 2.3.35-7 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) (if needed, may repeat on lines 9, 14 or 19) 4 CORRECTED DOCUMENT Possible values: ''N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 4 DLN (Payer DLN (E05.03)) 5 PAYEE NAME LINE 1 (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 SOCIAL SECURITY WAGES (Money field) 7 SOCIAL SECURITY TIPS (Money field) 7 SOCIAL SECURITY TAX WITHHELD (Money field) 7 MEDICARE WAGES AND TIPS (Money field) 7 MEDICARE TAX WITHHELD (Money field) 7 WAGES, TIPS, OTHER COMPENSATION (Money field) W2-G PAYER DOCUMENT SCREEN Figure 2.3.35-8 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 GROSS WINNINGS 1065-K1 PAYER DOCUMENT SCREEN Figure 2.3.35-9 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY 4 PAYEE TIN(E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G' 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 4 DLN (E05.03) 5 PAYEE NAME LINE 1 (E09.01.01) 5 PAYER NAME LINE 1 (E09.02.01) 7 ORDINARY BUSINESS INCOME (LOSS) (Money field) 7 NET RENTAL REAL ESTATE INCOME (LOSS)(Money field) 7 ORDINARY DIVIDENDS (Money field) 7 NET SHORT-TERM CAPITAL GAIN (LOSS) (Money field) 7 NET LONG-TERM CAPITAL GAIN (LOSS)(Money field) 7 PART III OTHER INCOME LOSS AMOUNT (Money field) 7 PART III OTHER DEDUCTIONS AMOUNT(Money field) 1041-K1 PAYER DOCUMENT SCREEN Figure 2.3.35-10 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 4 DLN (Payer DLN (E05.03)) 5 PAYEE NAME LINE 1 5 PAYER NAME LINE 1 7 ORDINARY DIVIDENDS (Money field) 7 NET SHORT-TERM CAPITAL GAIN (Money field) 7 NET LONG-TERM CAPITAL GAIN(Money field) 7 OTHER PORTFOLIO AND NON-BUSINESS INCOME(Money field) 7 ORDINARY BUSINESS INCOME (Money field) 7 NET RENTAL REAL ESTATE INCOME (Money field) 7 OTHER INFO(Money field) 1120-K1 PAYER DOCUMENT SCREEN Figure 2.3.35-11 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 4 DLN (Payer DLN (E05.03)) 5 PAYEE NAME LINE 1 5 PAYER NAME LINE 1 7 ORDINARY BUSINESS INCOME (LOSS) (Money field) 7 NET RENTAL REAL ESTATE INCOME (LOSS) (Money field) 7 NET SHORT-TERM CAPITAL GAIN(Money field) NET LONG-TERM CAPITAL GAIN(Money field) 7 PART III OTHER INCOME LOSS AMOUNT(Money field) 7 PART III OTHER DEDUCTED AMOUNT (Money field) 7 CREDITS AND CREDIT RECAPTURE (Money field) 1099-NEC PAYER DOCUMENT SCREEN Figure 2.3.35-12 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 NONEMPLOYEE COMPENSATION (Money field) 1099-G PAYER DOCUMENT SCREEN Figure 2.3.35-13 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 TAXABLE GRANTS (Money field) 7 UNEMPLOYMENT COMPENSATION (Money field) 7 AGRICULTURAL PAYMENTS (Money field) 7 STATE OR LOCAL INCOME TAX REFUNDS, CREDITS, OR OFFSETS (Money field) 7 REEMPLOYMENT TRADE ADJUSTMENT ASSISTANCE PAYMENTS (Money field) 7 MARKET GAIN ON COMMODITY CREDIT CORPORATION (Money field) 1099-DIV PAYER DOCUMENT SCREEN Figure 2.3.35-14 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 TOTAL ORDINARY DIVIDENDS (Money field) 7 QUALIFIED DIVIDENDS (Money field) 1099-INT PAYER DOCUMENT SCREEN Figure 2.3.35-15 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 INTEREST INCOME NOT INCLUDED IN BOX 3 (Money field) 7 QUALIFIED DIVIDENDS (Money field) 7 EARLY WITHDRAWAL PENALTY (Money field) 7 INTEREST ON U.S. SAVINGS BONDS AND TREASURY OBLIGATIONS (Money field) 1099-MISC PAYER DOCUMENT SCREEN Figure 2.3.35-16 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 RENTS (Money field) 7 ROYALTIES (Money field) 7 EARLY WITHDRAWAL PENALTY (Money field) 7 OTHER INCOME (Money field) 1099-OID PAYER DOCUMENT SCREEN Figure 2.3.35-17 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 ORIGINAL ISSUE DISCOUNT FOR CURRENT YEAR (Money field) 7 Other Periodic Interest (Money field) 7 EARLY WITHDRAWAL PENALTY (Money field) 7 ORIGINAL ISSUE DISCOUNT ON U.S. TREASURY OBLIGATIONS (Money field) 7 FATCA INDICATOR 1099-PATR PAYER DOCUMENT SCREEN Figure 2.3.35-18 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 PATRONAGE DIVIDENDS (Money field) 7 NONPATRONAGE DIVIDENDS (Money field) 1099-R PAYER DOCUMENT SCREEN Figure 2.3.35-19 screen Please click here for the text description of the image. LINE DESCRIPTION AND VALIDITY (Element No. from Data Elements) 4 PAYEE TIN (E01.01) 4 CORRECTED DOCUMENT Possible values: 'N' – Not corrected document (Amended Code(E05.06) = 'F' 'Y' – Corrected document (Amended Code(E05.06) = 'C' or 'G') 4 SOURCE CODE Possible values: 'ELECTRONIC' – Electronically filed document (Paper Tape TIN Source Code(E05.08) = 'C' or 'T' 'PAPER' – Paper filed document (Paper Tape TIN Source Code(E05.08) = 'G' or 'P') 'IRMOD A2A' – filed document (Paper Tape TIN Source Code(E05.08) = 'A' or 'B') 'IRMOD 1099 Portal' – filed document (Paper Tape TIN Source Code(E05.08) = 'M' or 'N') 'IRMOD SCRIPS' – filed document (Paper Tape TIN Source Code(E05.08) = 'K' or 'L') 4 DLN(E05.03) 5 PAYEE NAME LINE (E09.01.01) 5 PAYER NAME LINE 1(E09.02.01) 7 FEDERAL TAX WITHHELD (Money field) 7 GROSS DISTRIBUTION (Money field) 7 TAXABLE AMOUNT (Money field)

# Payee on-line Summary Transcript (Definer 'S')

2.3.35.10.6 (12-18-2025) Payee on-line Summary Transcript (Definer 'S') The screen will show a summary of selected money amounts. For any corrected or amended documents, money amount summaries will be separated from original documents. To see the layout of the screen, Exhibit 2.3.35-70 Here is a table of selected money amounts and how they are summarized for this screen: Summary Literal Source Documents with Doc code Source Document Payment Literal 28% RT GN 1099-DIV (91) 28% RT GN ADV EIC W-2 (21) ADV EIC ATTRNY FEE 1099-MISC (95) ATTRNY FEE BARTERING 1099-B (79) BARTERING COST&BASIS 1099-B (79) COST&BASIS 1099-DA (7A) COST&BASIS CAPTL GAIN K–1 1065 (65) SHT TRM CG K–1 1065 (65) LNG TRM CG K–1 1041 (66) SHT TRM CG K–1 1041 (66) LNG TRM CG K–1 1120S (67) SHT TRM CG K–1 1120S (67) LNG TRM CG 1099-DIV (91) CAPTL GAIN 1099-R (98) EL CAP GN DEPEND CARE W-2 (21) DPEND CARE DIVIDENDS K-1 1065 (65) DIVIDENDS K-1 1041 (66) DIVIDENDS K-1 1120S (67) DIVIDENDS ED IRA CTB 5498 IRA (28) ED IRA CTB SO SEC WH W-2 (21) SO SEC WH FISH INC 1099-MISC (95) FISH INC FRGN TX PD 1099-DIV (91) FRGN TX PD GR PEN/IRA SSA-1099 (82) PENS/ANN GR WINNING W-2G (32) GR WINNING GROSS DIST 1099-R (98) GROSS DIST INTEREST K-1 1065 (65) INTEREST K-1 1041 (66) INTEREST K-1 1120S (67) INTEREST 1099-INT (92) INTEREST 1099-OID (96) INTEREST LIQUID DIST 1099-DIV (91) CASH LIQ 1099-DIV (91) NOCASH LIQ MED PAYMTS 1099-MISC (95) MED PAYMTS MEDCARE WG W-2 (21) MEDCARE WG MEDCARE WH W-2 (21) MEDCARE WH MSA FMV 5498-SA or 5498-MSA (27) MSA FMV MTG INT PD 1098 (81) MTG INT PD NONEMP COMP 1099-NEC (71) NONEMP COM 1099-MISC (95) NONEMP COM NONTX DIST 1099-DIV (91) NONTX DIST ORD DIV 1099-DIV (91) ORD DIV ORD INCOME K-1 1065 (65) OR INC K-1 K-1 1120S (67) OR INC K-1 OTHER INC W-2 (21) DEF COMP K-1 1041 (66) BUSI INC K-1 1041 (66) PASS INC 1099-C (85) AMT DBT CN 1099-G (86) TX GRANT 1099-G (86) AG SUBS 1099-MISC (95) MISC OTH I 1099-MISC (95) SUB PAYMTS 1099-MISC (95) GOLDEN PAR 1099-MISC (95) CROP INS 1099-PATR (97) PATRONAGE 1099-PATR (97) NONPAT DIS 1099-PATR (97) RTAIN ALLC 1099-PATR (97) REDEMPTION 1099-R (98) OTHER INC POINTS PAID 1098 (81) POINTS PD PR YR RFND 1099-G (86) PR YR RFND PROFT&LOSS 1099-B (79) PROFT&LOSS 1099-DA (7A) PROFT&LOSS REAL ES SL 1099-S (75) REAL ES SL RENT/ROYLT K-1 1065 (65) ROYALTIES K-1 1120S (67) ROYALTIES 1099-MISC (95) RENTS 1099-MISC (95) ROYALTIES RH CNV AMT 5498 IRA (28) RH CNV AMT RH IRA CTB 5498 IRA (28) RH IRA CTB SAV BOND 1099-INT (92) SAV BOND SC 1202 GN 1099-DIV (91) SC 1202 GN STD LN INT 1098-E (84) STD LN INT STOCK&BOND 1099-B (79) STOCK&BOND TOTAL CTR CASINO CTR (61) AMT OF TRN CMIR (63) AMT OF TRN 8300 (64) AMT OF TRN CTR (89) TOTAL CTR FED TAX WH 1042-S (02) FED TAX WH W-2 (21) FED TAX WH W-2G (32) FED TAX WH K-1 1120S (67) FED TAX WH 1099-CAP (73) FED TAX WH 1099-B (79) FED TAX WH SSA-1099 (82) FED TAX WH 1099-G (86) FED TAX WH 1099-DIV (91) FED TAX WH 1099-INT (92) FED TAX WH 1099-MISC (95) FED TAX WH 1099-OID (96) FED TAX WH 1099-PATR (97) FED TAX WH 1099-R (98) FED TAX WH 1099-DA (7A) FED TAX WH TXABLE DIST 1099-R (98) TAXBLE AMT UN 1250 GN 1099-DIV (91) UN 1250 UNEMPL COMP 1099-G (86) UNEMPL COM WAGES W-2 (21) WAGES W-2 (21) ALLOC TIPS WC OFFSET SSA-1099 (82) WC OFFSET

# Payee online Hardcopy Transcript (Definer 'C')

2.3.35.10.7 (12-10-2025) Payee online Hardcopy Transcript (Definer 'C') After the user makes an online transcript request, the user can make a hardcopy request by changing the definer ( 'O', 'N', 'P' or 'S') to a 'C'. A hardcopy screen will appear and will ask for receiving office, unit office, mail stop and phone number. Please be accurate to ensure that the transcripts are routed timely. Do not change the command string or your request may not be processed. Upon successful request, a message "REQUEST COMPLETED" is displayed to the user. Please note that the hardcopy system does not provide sanitized transcripts. To see the layout of the screen, Exhibit 2.3.35-71

# Payee online Sanitized Transcript (Definer 'W')

2.3.35.10.8 (05-03-2011) Payee online Sanitized Transcript (Definer 'W') After the user makes an online transcript request, the user can make a sanitized document screen by changing the definer ('N' or 'P') to a 'W'. Sanitized document screens from the local printer are specially designed to be given to taxpayers. Users can use definer 'W' to get all documents in the sanitized mode. Due to disclosure rules, three documents (FinCEN CTR 112: Casino) — Document Code 61, (FinCEN 105 or 4790 also known as CMIR CTR) — Document Code 63 and (FinCEN 112 or 4789 also known as CTR) — Document Code 89 are not to be given to the taxpayers and will be suppressed. A message "Taxpayer's Copy" will be displayed on line 24 to show that it is a sanitized screen and can be printed for the taxpayer via local printer. Documents with payer fraud or submission fraud warnings will display a blanked-out screen to suppress transcripts from being sent to taxpayers.

# Nonfiler Summary (Definer 'J')

2.3.35.10.9 (09-01-2011) Nonfiler Summary (Definer 'J') Command Code IRPTR Definer 'J' will present a Nonfiler(NF) summary screen for a given TIN, that displays both IMF and IRP case information by tax year. The fields that are available come directly from the Nonfiler inventory that is housed on the IBM mainframe at ECC-MTB . The information is passed to the IRPTR system and is updated periodically to capture any inventory updates that occur during the processing year. IRPTR'J' replaced the SUPOL Command Code. The benefits of IRPTR'J' over SUPOL are many - the most significant being that NF information will be available for all cases residing in the inventory, not just those selected for notices; and unlike SUPOL, IRPTR'J' will display any information updates that occur during the time the inventory is active. The number of fields displayed through the command code will be held at a minimum but the information presented will be enough to profile the nonfiler type and also determine any tax liabilities. Once the IRPTR'J' screen is reviewed, hitting enter will take the user to the first screen of the individual documents. NOTE: There will be no sole proprietorship documents among the individual documents that are displayed. In order to view the sole proprietorship documents, you will need to copy the TIN within IRPTR'J' screen and do a command code IRPTRO on the selected TIN. An error screen will be returned if there is no matching TIN in the nonfiler database. Figure 2.3.35-20 IRPTR definer 'J' is used to access NonFiler Data for the IRPTR requested TIN, Tin Validity, and Tax Year. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD Will be set to "O" to go to the first individual document screen after viewing the Nonfiler Summary screen. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code. 2.1 29 TAX YEAR Requested Tax Year, See IRM 2.3.35.3 for valid Tax Years. 3.1 48 UPDATE CYCLE Cycle that the Nonfiler database was last brought up to date. 4.1 2 FIRST NAME LINE Taxpayer name information taken from the IMF or IRP document name line. 4.2 58 PRIMARY SSN Taxpayer SSN originating from either the IMF or IRP documents associated with the taxpayer. Formatted as nnn-nn-nnnn. 4.3 70 PRIMARY SSN VALIDITY Indicates the validity of the Taxpayer Primary SSN. Possible values: '0'= VALID '1'= INVALID 5.1 2 SECOND NAME LINE Taxpayer name information taken from the IMF or IRP document second name line. 5.2 58 SPOUSE SSN Spouse SSN originating from the IMF Primary Taxpayer account information. If there is no Spouse SSN, it will be displayed as 'NONE'. If available, formatted as nnn-nn-nnnn. 5.3 70 SPOUSE SSN VALIDITY Indicates the validity of the Taxpayer's spouse SSN. Possible values: '0'= VALID '1'= INVALID ' '(Blank) = No spouse SSN 6.1 2 STREET ADDRESS Street address taken from the IMF or IRP document address information. 6.2 58 SOLE PROPRIETORSHIP EIN 1 Business EIN associated with the taxpayer If there is no EIN, it will be displayed as 'NONE', otherwise, it will be formatted as nn-nnnnnnnn. 7.1 2 CITY City taken from the IMF or IRP document address information. 7.2 28 STATE State taken from the IMF or IRP document address information. 7.3 31 ZIP CODE Zip Code taken from the IMF or IRP document address information. 7.4 58 SOLE PROPRIETORSHIP EIN 2 2nd business EIN associated with the taxpayer If there is no EIN, it will be displayed as 'NONE', otherwise, it will be formatted as nn-nnnnnnnn. 8.1 58 SOLE PROPRIETORSHIP EIN 3 3rd business EIN associated with the taxpayer If there is no EIN, it will be displayed as 'NONE', otherwise, it will be formatted as nn-nnnnnnnn. 9.1 2 DATE OF BIRTH Taxpayer date of birth If it is available, it will be formatted as MM-DD-YYYY, otherwise, it will be left blank. 9.2 35 TC140 CODE Indicates whether or not a TC140 was created for the Taxpayer SSN. Possible values: 'YES' = TC140 created for the Taxpayer SSN 'NO' = TC140 not created for the Taxpayer SSN 9.3 55 FILING STATUS CODE Filing status code taken from the taxpayer's prior year return. It is assigned a value of '1' if there is no prior year return. The values can range from '1' to '6'. Refer to the IRS Processing Codes and Information document for the definitions. 10.1 2 DATE OF DEATH Taxpayer date of death If it is available, it will be formatted as MM-DD-YYYY, otherwise, it will be left blank. 10.2 44 SELECTION CODE Defines the type of case created for the taxpayer based on IMF account and IRP documents information. Refer Nonfiler PRP 404 Section 030 for the definitions. Possible value of '01' to '99' 10.3 71 LAST YEAR OF FILING IMF Last year of filing 11.1 16 DECEASED INDICATOR Indicates whether or not the taxpayer is deceased Possible values: 'YES'= taxpayer is deceased 'NO' = taxpayer is not deceased 11.2 41 COPYS SCORE Four digit statistical numeric value that is derived from prior year return and current year IRP information The first digit defines the case type: '6'= WI Stopfiler '7'= WI Nonfiler '8'= SB/SE Stopfiler '9'= SB/SE Nonfiler The second through 4th digit is the actual score and can have a value ranging from 001 – 999. The higher the value the greater the chances of securing a return. 11.3 68 TOTAL EXEMPTIONS Total number of exemptions reported on the prior year return, or assigned a value of '00' if a prior year return is not available 12.1 20 FEDERAL EMPLOYEE INDICATOR Indicates whether or not the taxpayer was a federal employee during the tax year Possible value: 'YES' = taxpayer is or was a federal employee during the tax year 'NO'= taxpayer was not a federal employee during the tax year 12.2 76 TOTAL EXEMPTIONS ALLOWED The Total number of exemptions is set equal to Total Exemptions if a value for Total Exemptions is not '00'. Otherwise it is assigned a value of '01' or '02' depending upon the value of the Filing Status Code. Possible values of '01' to '99' 13.1 18 TOTAL NUMBER OF DOCUMENTS Total number of IRP documents associated with the taxpayer 15.1 40 ORIGINAL TOTAL INCOME Total income computed from the IRP documents associated with the taxpayer 15.2 60 UPDATED TOTAL INCOME Total income computed after IRP document updates have occurred 16.1 40 ORIGINAL CREDIT BALANCE Credit balance extracted from the IMF taxpayer account information 16.2 60 UPDATED CREDIT BALANCE Credit balance extracted after IMF updates have occurred 17.1 40 ORIGINAL WITHHOLDING Withholding amount computed from the IRP documents associated with the taxpayer 17.2 60 UPDATED WITHHOLDING Withholding amount computed after IRP document updates have occurred 19.1 40 ORIGINAL TAX ASSESSMENT Potential tax assessment that is computed based on the taxpayer's total IRP income 19.2 60 UPDATED TAX ASSESSMENT Potential tax assessment that is computed after IRP document updates have occurred 20.1 40 ORIGINAL NET TAX DUE Net tax due that is computed based on the taxpayer's total IRP income 20.2 60 UPDATED NET TAX DUE Net tax due that is computed after IRP document updates have occurred 22.1 40 ORIGINAL SUBSTITUTE FOR RETURN (SFR) POTENTIAL TAX ASSESSMENT SFR Potential tax assessment that is computed based on the taxpayer's total IRP income 22.2 60 UPDATED SUBSTITUTE FOR RETURN (SFR) POTENTIAL TAX ASSESSMENT SFR Potential tax assessment that is computed after IRP document updates have occurred 23.1 40 ORIGINAL BALANCE DUE Balance Due extracted from the IMF taxpayer account information 23.2 60 UPDATED BALANCE DUE Balance due extracted after IMF updates have occurred

# Payee online UNIQUE FORM IDENTIFIER (Definer 'U')

2.3.35.10.10 (10-31-2018) Payee online UNIQUE FORM IDENTIFIER (Definer 'U') IRPTRU was created to search 1042-S documents of the IRMF using the UNIQUE FORM IDENTIFIER (UFI) field. The parameters for IRPTRU are TIN, document code, tax year, validation code of 4, and optional UFI values. The graphic and table below shows the validated fields UNIQUE FORM IDENTIFIER: Figure 2.3.35-21 IRPTR definer 'U' Help Screen Please click here for the text description of the image. Figure 2.3.35-22 IRPTR definer 'U' is used to search 1042-S documents using the UFI field. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "U" N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD='02') N/A 1.4 25 WITHHOLDING AGENT'S EIN N/A 2.1 13 CHPTR-IND N/A 2.2 25 UFI UNIQUE FORM ID N/A 2.3 50 AMENDED Amended Code N/A 2.4 65 AMENDED NUMBER N/A 3.1 25 DLN N/A 4.1 26 WTHHG ENTITY DATA LITERAL"TIN" " N/A 4.2 50 INC-CD N/A 4.3 74 PRO-RATA 5.1 26 WITHHOLDING AGENT NAME LINE 1 5.2 53 GROSS-INC 6.1 26 WITHHOLDING AGENT NAME LINE 2 6.2 54 WHHG-ALLOW 7.1 28 WTHHG AGENT ADDRESS LINE 1 7.2 51 NET-INC 8.1 25 WTHHG AGENT CITY LINE 1 8.2 51 CH3-EXM 8.3 74 CH4-EXM 9.1 6 ST State 9.2 12 PR Province 9.3 22 CNTRY 9.4 31 PLCD 9.5 50 CH3-TR 9.6 73 CH4-TR 10.1 12 COUNTRY CODE 10.2 23 CH3-SC 10.3 34 CH4-SC 10.4 47 FTW 10.5 73 ESCROW 11.1 11 WA-GIIN 11.2 48 WBOA 12.1 10 WA-FID 12.2 54 AMT-REPAID 13.1 47 TWC 14.1 26 RCPNT ENTITY DATA LITERALTIN 14.2 51 TXPD-WA 14.3 75 LOB 15.1 19 RCPNT NAME LINE 1 16.1 22 RCPNT ADDRESS LINE 1 16.2 53 PRWA NAME 17.1 18 RECIPIENT CITY 17.2 52 PRWA TIN 18.1 6 ST STATE CODE 18.2 13 PR PROVINCE CODE 18.3 24 CNTRY COUNTRY CODE 18.4 32 PLCD 19.1 16 TX-CNTRY-CD 19.2 27 CH3-SC 19.3 37 CH4-SC 19.4 53 IFW NAME INTERMEDIARY FLOW NAME 20.1 11 RC-GIIN 20.2 52 IFW TIN 21.1 11 RC-FID 21.2 52 CNTRY-CD 21.3 63 CH3-SC 21.4 75 CH4-SC 22.1 11 ACCT-NO 22.2 54 IFLW-GIIN 23.1 7 DOB 23.2 52 IFLW-FID 24.1 1 LEGAL DEFINER LIST for this screen N/A

# Payee online Transcript Error Message

2.3.35.10.11 (03-18-2024) Payee online Transcript Error Message Error message will appear online 24 on IRPTRO help or hardcopy (definer 'C') screen. These error messages are self-explanatory. INVALID FUNCTION CODE—ENTRY MUST BE LETTERS INVALID REQUESTED TIN IINVALID REQUESTED TIN—ENTRY MUST NOT BE ALL NINES INVALID REQUESTED TIN—ENTRY MUST NOT BE ALL ZEROES INVALID TIN TYPE AND VALIDITY INVALID YEAR DIGIT—ENTRY MUST BE 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, or 2024. INVALID DOC CODE BLANK REMARKS ENTRY—PLEASE ENTER ROUTING INFORMATION

# Initial Help Screen

Exhibit 2.3.35-1 Initial Help Screen When you input 'IRPTR' with definer 'H' an initial help screen will be displayed. The following information is on the screen of initial help: Line 1 - IRPTRH; Line 2 - ***INFORMATION RETURNS REQUEST SYSTEM INITIAL HELP SCREEN VERSION NN.NN***; Line 3 - IRPTR REQUEST TYPES (DEFINERS H E R O W ) EMAIL &IT IRP IRPTR WITH CONCERNS ; Line 4 - 1-HELP REQUEST IRPTRHEC; Line 5 - 2-PAYEE REQUEST -- HARD COPY IRPTREEC; Line 6 - 3-PAYER REQUEST -- HARD COPY IRPTRREC*; Line 7 - 4-PAYEE REQUEST -- ONLINE TRANSCRIPT IRPTRONNNNNNNNNVYYYYDDEC; Line 8 - 5-PAYEE REQUEST -- ONLINE SANITIZED TRANSCRIPT IRPTRWNNNNNNNNNVYYYYDDEC; Line 9 - 6-PAYEE REQUEST ; Line 10 - NNNNNNNNN=TIN, V=TIN TYPE/VALIDITY**, YYYY=TAX YEAR, DD=DOC CODE, EC=ENTRY CODE; Line 11 - FOR 1 ABOVE, YOU ENTER "H" AT THE CURSOR LOCATION TO LEARN MORE ABOUT CC-IRPTR.; Line 12 - FOR 2-3, ENTER "E" OR "R" AT CURSOR-TO GET A FORMATTED HARD COPY INPUT SCREEN.; Line 13 to 14 - FOR 4 ABOVE, ENTER "0" AT CURSOR, FOLLOWED BY REMAINDER OF COMMAND STRING-THIS IS AN (O)N LINE TRANSCRIPT REQUEST, YOU CAN VIEW INDIVIDUAL IRP DOCUMENTS.; Line 17 to 18 - FOR 4-6, IF YOU PUT YOUR CURSOR IMMEDIATELY AFTER THE "O" OR "W", YOU WILL RECEIVE SPECIFIC INFO ABOUT ONLINE REQUESTS USING DEFINER "O", OR "W".; Line 19 to 21 - * (NOTE 1) BEFORE USING IRPTRR YOU MAY WISH TO USE COMMAND CODE PMFOL TO SEE IF YOU SHOULD MAKE PAYER REQUEST(S) FOR SPECIFIC DOCUMENT TYPE(S) WITH COUNT LIMIT(S) TO LIMIT NUMBER OF TRANSCRIPTS OUTPUT.; Line 22 - **(NOTE 2) V=0 MEANS VALID SSN, V=1 INVALID SSN, V=2 BOTH KINDS OF SSN, V=3 EIN; Line 23 - ****** TAX YEARS 2015 THROUGH 2024 ARE NOW AVAILABLE ONLINE ******* Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "E" , "R" , "O" or "H" —This screen displays "H" as the default) 2.1 70 INITIAL HELP SCREEN VERSION 3.1 31 IRPTR Request Types 4.1 thru 9.1 8 Available Selections for Request Type 4.2 thru 9.2 54 Example of Definer Input 10.1 2 TIN 10.2 17 TIN TYPE/VALIDITY 10.3 40 TAX YEAR 10.4 55 DOC CODE 11.1 Thru 22.1 1 Instructions for Using Help Screen 24.1 1 LEGAL DEFINER LIST for this screen

# More Help Screen

Exhibit 2.3.35-2 More Help Screen When you input 'IRPTR' with definer 'H' within the initial help screen and a more help screen will be displayed. The following information is on the screen of more help: Line 1 - IRPTRH; Line 2 - ***INFORMATION RETURNS TRANSCRIPT REQUEST SYSTEM***; Line 3 - MORE HELP; Line 4 to 5 - 1. USE OF DEFINER "E" OR "R" (HARD COPY) REMAINS THE SAME AS IT WAS IN PREVIOUS VERSIONS OF IRPTR. (YOU INPUT REQUESTS ON A FORMATTED SCREEN); Line 6 to 9 - 2. USE OF DEFINER "O" OR "W" (REAL TIME LOOK UP) REQUIRES COMMAND LINE INPUT. USAGE OF DOC CODE 99 (MEANING ALL NON WAGE DOCUMENTS) AND DOC CODE WW (MEANING ALL WAGE DOCUMENTS) IS NOT AVAILABLE UNDER DEFINER "O" OR "W".; Line 10 to 13 - 3. WHETHER OR NOT YOU SUCCEED IN FINDING THE TAX YEAR DATA YOU WANT WHEN USING DEFINER "O", YOU WILL BE GIVEN THE CHANCE TO CONVERT YOUR REQUEST TO A HARD COPY TRANSCRIPT REQUEST WITHOUT RE-INPUT. YOU WILL BE ASKED TO ENTER TRANSCRIPT ROUTING INFORMATION EACH TIME YOU CONVERT.; Line 14 to 15 - 4. FOR PURPOSES OF CC-IRPTR HARD COPY MEANS TRANSCRIPT DELIVERY AT A LATER DATE. YOU CAN ALWAYS DO SCREEN PRINTS IF YOUR LOCATION IS SET UP FOR IT.; Line 16 to 18 - 5. DEFINER "O" WITH COMMAND STRING FILLED IN WITH DOC CODE 00 WILL TAKE YOU TO A DOCUMENT OVERVIEW SCREEN FIRST IF THERE ARE MORE THAN 5 DOCS. YOU MAY REVIEW INDIVIDUAL DOCS AFTER THE OVERVIEW SCREEN.; Line 22 to 23 - 7. FOR ADDITIONAL INFO ON DEFINER "O" OR "W", ENTER "O" OR "W" AT CURSOR LOCATION IMMEDIATELY FOLLOWED BY YOUR EC. (SHORT COMMAND LINE) Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CODE 1.2 6 COMMAND DEFINER CODE (Transmit "E" , "R" , "O" or "H" —This screen displays "H" as the default) 24.1 1 LEGAL DEFINER LIST for this screen

# Payee Hardcopy Request Screen

Exhibit 2.3.35-3 Payee Hardcopy Request Screen The payee request screen layout is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CODE. Enter five characters. "IRPTR" or other desired command code. 1.2 6 COMMAND DEFINER CODE. Enter one character. Transmitting"E" in this position with "IRPTR" in the preceding positions causes the above screen to appear. 5.1 1 REQUESTED TIN. Enter nine numeric characters. The TIN must conform to the definition given in the table for IRM 2.3.35.4.1. 6.1 1 REQUESTED TIN TYPE AND VALIDITY. Enter one numeric character. Acceptable values are 0, 1, 2, 3 or 4. 13.1 1 REQUESTED YEAR DIGITS. Enter one to ten characters. IRM 2.3.35.4 for acceptable values. 15.1 1 DOC CODE. Enter two alphanumeric characters representing the desired IRMF document code. Acceptable document code values are listed in Exhibit 2.3.35.4. In addition, "00 " , "99" and "WW" are accepted. 18.1 1 RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered. 19.1 1 UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered. 20.1 1 MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered. 20.1 1 TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required. 23.1 1 CURSOR PLACEMENT. Place the cursor here before hitting the enter key. 24.1 1 SYSTEM MESSAGE AREA. This area allows the System to respond to user requests. Whenever user input is processed by the system, a message from the system appears here which either indicates that the request completed normally, or displays one of the error messages listed in IRM 2.3.35.6.2. Normal request completion is indicated by the message "REQUEST COMPLETED XXX" . For more information about this message, please see IRM 2.3.35.4.6.

# Document Code Availability by Tax Year

Exhibit 2.3.35-4 Document Code Availability by Tax Year DOCUMENT TYPE DOC CODE TY 2016 TY 2017 TY 2018 TY 2019 TY 2020 TY 2021 TY 2022 TY 2023 TY 2024 TY 2025 ALL TYPES 00 X X X X X X X X X X 1042-S 02 X X X X X X X X X X 1098-F 03 X X X X X X X X 1099-K 10 X X X X X X X X X X FBAR 13 X X X X X X X X X X PASSPORT 15 X X X X X X X X X X 1099-LS 16 X X X X X X X X W-2 21 X X X X X X X X X X 3921 25 X X X X X X X X X X 3922 26 X X X X X X X X X X 5498 SA 27 X X X X X X X X X X 5498 IRA 28 X X X X X X X X X X SIIR 30 X X X X X X X X X X 1099-Q 31 X X X X X X X X X X W-2G 32 X X X X X X X X X X SCIR 33 X X X X X X X X X X SWIR 34 X X X X X X X X X X SSSTIR 35 X X X X X X X X X X 8288-A 41 X X X X X X X X X X 1099-SB 43 X X X X X X X X 8935 44 8805 46 X X X X X X X X X X 1097-BTC 50 X X X X X X X X X X 8596 FED CONTRACTOR 59 X X X X X X X X X X FinCEN 112 CASINO 61 X X X X X X X X X X FinCEN 105 63 X X X X X X X X X X 8300 64 X X X X X X X X X X K-1 1065 65 X X X X X X X X X X K-1 1041 66 X X X X X X X X X X K-1 1120S 67 X X X X X X X X X X 1099-H 71 X X 1099-NEC 71 X X X X X X 5498-ESA 72 X X X X X X X X X X 1099-CAP 73 X X X X X X X X X X 1098-Q 74 X X X X X X X X X X 1099–S 75 X X X X X X X X X X 1098-C 78 X X X X X X X X X X 1099–B 79 X X X X X X X X X X 1099–A 80 X X X X X X X X X X 1098 81 X X X X X X X X X X SSA–1099 82 X X X X X X X X X X 1098–T 83 X X X X X X X X X X 1098–E 84 X X X X X X X X X X 1099–C 85 X X X X X X X X X X 1099–G 86 X X X X X X X X X X FINCEN 112 89 X X X X X X X X X X 1099-H 90 X X X X 1099–DIV 91 X X X X X X X X X X 1099–INT 92 X X X X X X X X X X 1099–LTC 93 X X X X X X X X X X 1099-SA 94 X X X X X X X X X X 1099–MISC 95 X X X X X X X X X X 1099–OID 96 X X X X X X X X X X 1099–PATR 97 X X X X X X X X X X 1099–R 98 X X X X X X X X X X 1099-QA 1A X X X X 5498-QA 2A X 1099-DA 7A X ALL NON WAGE 99 X X X X X X X X X X ALL WAGE WW X X X X X X X X X X

# Payer Hardcopy Request Screen

Exhibit 2.3.35-5 Payer Hardcopy Request Screen The payer request screen layout is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CODE. Enter five characters. "IRPTR" or other desired command code. 1.2 6 COMMAND DEFINER CODE. Enter one character. Transmitting"E" in this position with "IRPTR" in the preceding positions causes the above screen to appear. 5.1 1 REQUESTED TIN. Enter nine numeric characters. The TIN must conform to the definition given in the table for IRM 2.3.35.4.1. 6.1 1 REQUESTED TIN TYPE. Enter one numeric character. Acceptable values are 0, 2 and 4. 8.1 1 PAYEE TIN TYPE. Enter one numeric character. Acceptable values are 0, 1, 2, 3, or 4. 10.1 1 REQUESTED YEAR DIGITS. Enter one to ten characters. IRM 2.3.35.6.1 for acceptable values. 11.1 1 DOC CODE. Enter two alphanumeric characters representing the desired IRMF document code. Acceptable document code values are listed in Exhibit 2.3.35.4. In addition, "00 " , "99" and "WW" are accepted. 13.1 1 COUNT LIMIT. Enter one to five numeric digits or leave blank. Numeric digits can be entered anywhere in the field as long as they occupy consecutive positions. This field must be blank if DOC CODE field is "00" , "99" and "WW" . 15.1 1 DESTINATION CODE. Leave blank if paper transcript is desired, otherwise enter a code to route the request to another destination. 18.1 1 RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered. 19.1 1 UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered. 20.1 1 MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered. 21.1 1 TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required. 23.1 1 CURSOR PLACEMENT. Place the cursor here before hitting the enter key. 24.1 1 SYSTEM MESSAGE AREA. This area allows the System to respond to user requests. Whenever user input is processed by the system, a message from the system appears here which either indicates that the request completed normally, or displays one of the error messages listed in IRM 2.3.35.6.2. Normal request completion is indicated by the message "REQUEST COMPLETED XXX" . For more information about this message, please see IRM 2.3.35.4.6.

# Payee online Transcript No Hit Screen

Exhibit 2.3.35-6 Payee online Transcript No Hit Screen The no hit screen layout is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CODE. 1.2 6 COMMAND DEFINER CODE. (Transmit "E" , "R" , "H" , , "O" , or "C" —This screen displays "O" as the default). 1.3 7 COMMAND STRING. NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code. 2.1 29 TAX YEAR. Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 2.2 77 ERROR CODE. Generated by system. 3.1 25 REQUEST TIN. This field recapitulates the requested TIN you entered. 3.2 59 REQUEST TIN TYPE AND VALIDITY. Always returned just as input when appearing in this profile. 3.3 77 REQUEST DOC CODE. Always returned just as input when appearing in this profile. 5.1 & 6.1 5 EXPLANATION FOR NO HIT. Possibilities: UNFORTUNATELY, FOR THE TIN, TIN TYPE AND VALIDITY, AND DOCUMENT CODE YOU REQUESTED THERE IS NO ONLINE DATA AVAILABLE AT THIS TIME or UNFORTUNATELY, FOR THE TIN YOU REQUESTED THE DATABASE IS CURRENTLY DOWN. PLEASE TRY AGAIN LATER. 20.1 2 ALTERNATE TY MESSAGE. This message will appear if a profile is available for a different TY - ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ ** 23.1 62 SYSTEM MESSAGE. In the event that the portion of the data base covering the requested TIN is down this message will say: PLEASE TRY LATER otherwise message will be blank. 24.1 1 LEGAL DEFINER LIST for this screen.

# Payee online Transcript Help Screen

Exhibit 2.3.35-7 Payee online Transcript Help Screen When you input 'IRPTR' with definer 'O', or 'W' alone, an IRPTRO/W help screen will be displayed. The following information is on the screen of IRPTRO/W help: Line 1 - IRPTR with definer 'O', or 'W'; Line 2 - ***INFORMATION RETURNS ONLINE SYSTEM*** - IRPTRO/W HELP SCREEN; Line 3 - THERE ARE FOUR TYPES OF COMMAND STRINGS TO USE IN DEFINER "O" OR "W".; Line 4 - A. IRPTRONNNNNNNNNVYYYYDDEC B. IRPTRWNNNNNNNNNVYYYYDDEC; Line 5 - C. IRPTRLNNNNNNNNNVYYYYEC (NO DD – IRPTR WILL ASSUMED DOC CODE = 00); Line 6 - D. IRPTRlNNNNNNNNNVYYYYDDEC (DD ONLY USED IF AUTOMATIC "0" TAKEN SEE 3.); Line 7 - WHERE NNNNNNNNN=TIN; V=TIN TYPE/VALIDITY; YYYY=TAX YR; DD=DOC CD; EC=ENTRY CD; Line 8 to 12 - 2. UNDER DEFINER "O", YOU CAN VIEW INDIVIDUAL DOCS, SCROLL TO NEXT DOC, JUMP TO A SPECIFIC PAGE, CHANGE DOC CD TO JUMP TO A SPECIFIC DOC CD PAGE OR JUMP TO THE SUMMARY. THE COMMAND STRING IS EXPANDED DURING INDIVIDUAL DOC VIEWING TO ALLOW OVERLAY THE "PPPP" WITH A SPECIFIC PAGE NUMBER IF DESIRED. SANITIZED VERSION OF INDIVIDUAL DOCUMENT IS AVAILABLE BY CHANGING "N" OR "P" TO "W".; Line 18 to 19 - 4. INSTEAD OF USING DEFINER "O", USE "W" TO SCROLL THROUGH ALL SANITIZED INDIVIDUAL DOC SCREENS TO PRINT AND GIVE TO TAXPAYER.; Line 20 to 23 - 5. USAGE OF DEFINER "O" OR "W" ALLOWS YOU TO ASK FOR ONE TIN WITH A SPECIFIC TIN TYPE/VALIDITY AND TAX YEAR EACH TIME. IF YOU CHANGE EITHER TIN, TIN TYPE/VALIDITY OR TAX YEAR, YOU ARE CREATING A NEW REQUEST. YOU CAN CHANGE DOC CODE TO GO TO A SPECIFIC DOCUMENT TYPE IF YOU WISH. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "E" , "R" ,"H" , or "O" —This screen displays "O" as the default) 24.1 1 LEGAL DEFINER LIST for this screen

# Payee On-line Transcript Payee Summary Screen

Exhibit 2.3.35-8 Payee On-line Transcript Payee Summary Screen The Payee On-line Transcript Request Payee Summary screen layout is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (L causes the above screen response.) 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code 1.4 47 SSN EIN LITERAL 1.5 52 TIN (The request TIN edited by system as an SSN or an EIN) 1.6 64 Literal (Labels following field as a Name Control) 1.7 69 NAME CNTL (The Name Control for this profile, may be from IRP or IMF 1.8 75 Variable Literal (Designates source of preceding field— (IMF) or (IRP)) 2.1 1 Literal (Labels data appearing on next four lines immediately below, if any, as Payee Entity Data) 2.2 10 PAYEE PAYER ADDRESS SOURCE (Gives source i.e. kind of document from which data appearing on next ten lines immediately below, if any, was taken) 2.3 25 PAYEE PAYER PRINCIPAL AMOUNT (Gives the amount of the Principal Payment, if any, made to the payee as recorded in the document selected for the data in the next ten lines immediately below 2.4 41 Literal (Labels data appearing on next four lines immediately below, if any, as Alternate Payee Entity Data) 2.5 54 ALTERNATE PAYEE ADDRESS SOURCE (Gives source i.e. kind of document from which data appearing on next four lines immediately below, if any, was taken) 2.6 69 ALT PAYEE PAYER PRINCIPAL AMOUNT (Gives the amount of the Principal Payment, if any, made to the payee as recorded in the document selected for the data in the next five lines immediately below 3.1 1 Literal (labels next two fields to right, if present, as First Entity Lines) 3.2 5 BEST PAYEE FIRST NAME LINE (First Name Line taken from best available IRP document, if any) 3.2 45 NEXT PAYEE FIRST NAME LINE (First Name Line taken from an alternate IRP document, if any.) 4.1 1 Literal (labels next two fields to right, if present, as Second Entity Lines) 4.2 5 BEST PAYEE SECOND NAME LINE (Second Name Line taken from best available IRP document, if any) 4.3 45 NEXT PAYEE SECOND NAME LINE (Second Name Line taken from the alternate IRP document, if any.) 5.1 1 Literal (labels next two fields to right, if present, as Third Entity Lines) 5.2 5 BEST PAYEE STREET ADDRESS (Third Entity Line taken from best available IRP document, if any) 5.2 45 NEXT PAYEE STREET ADDRESS (Third Entity Line taken from the alternate IRP document, if any.) 6.1 1 Literal (labels next two fields to right, if present, as Fourth Entity Lines) 6.2 5 BEST PAYEE CITY STATE ZIP (Fourth Entity Line taken from best available IRP document, if any) 6.2 45 NEXT PAYEE CITY STATE ZIP (Fourth Entity Line taken from the alternate IRP document, if any.) 7.1 1 Literal (Labels next field to right as containing Payer TIN and DLN) 7.2 15 BEST PAYER TIN DLN (Payer TIN and DLN taken from same document whose Entity Data appears immediately above) 7.3 41 Literal (Labels next field to right as containing another Payer TIN and DLN) 7.4 55 NEXT PAYER TIN DLN (Payer TIN and DLN taken from same document whose Entity Data appears immediately above) 8.1 1 Literal (Labels data immediately below as Payer Entity Data—this data is taken from the same document that has provided the Payee Entity data on lines 3, 4, 5 and 6 above beginning in position 6) 8.2 24 Literal (Labels next field as cycle when Payee Summary data base was last refreshed) 8.3 56 DATA BASE UPDATE CYCLE (Cycle Payee Summary data base last brought up to date) 8.4 68 Literal (Labels next field to right as Date of birth) 8.5 72 DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration) 9.1 1 Literal (labels next field to right, if present, as First Entity Line) 9.2 5 PAYER ENTITY LINE 1 (First Name Line taken from best available IRP document, if any) 9.3 41 Literal (Labels next Field to right as Primary SSN) 9.4 48 PRIMARY SSN (Field will have a trailing asterisk if TIN is considered invalid on the IMF) 9.5 68 Literal (Labels next field to right as Date of death) 9.6 72 DEATH DATE (MM-YYYY if available from Social Security Administration) 10.1 1 Literal (labels next field to right, if present, as Second Entity Line) 10.2 5 PAYER SECOND NAME LINE (Second Name Line taken from best available IRP document, if any) 10.3 41 Literal (Labels next Field to right as Secondary SSN) 10.4 48 SECONDARY SSN (Field will have a trailing asterisk if TIN is considered invalid on the IMF) 10.5 61 Literal (Labels information immediately below as IMF Return Status) 11.1 1 Literal (labels next field to right, if present, as Third Entity Line) 11.2 5 PAYER STREET ADDRESS (Third Entity Line taken from best available IRP document, if any) 11.3 43 Literal (Labels next field to right as an EIN) 11.4 48 EIN 1 (field will be highlighted if this is the requested TIN it will be in normal video if only related to the requested TIN) 11.5 61 Variable Literal (TYnnnn IS LATEST RETN or SEE PSSN FOR LYF or TPNOT ON IMF or TYnnnn FILED-DIFF N/C) 12.1 1 Literal (labels next field to right, if present, as Fourth Entity Line) 12.2 5 PAYER CITY STATE ZIP (Fourth Entity Line taken from best available IRP document, if any) 12.3 43 Literal (Labels next field to right as an EIN) 12.4 48 EIN 2 (field if present is always related to the Requested TIN) 12.5 61 Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks) 13.1 1 Literal (Labels next field to right as number of documents associated with the taxpayer) * Numeric fields *ed below may appear further to right because of leading zero suppression. 13.2 16 TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer) 13.3 21 Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen) 13.4 36 SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9)) 13.5 43 Literal (Labels next field to right as an EIN) 13.6 48 EIN 3 (field if present is always related to the Requested TIN) 14.1 1 Fixed Money Literal (Identifies field to right as Tax Withheld) 14.2 12* TAX WITHHELD (Positive dollar amount, 999,999* means overflow) 14.3 21 Fixed Money Literal (Identifies field to right as Pensions and Annuities) 14.4 32* PENSIONS AND ANNUITIES Positive dollar amount, 999,999* means overflow) 14.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 14.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 14.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 14.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 15.1 1 Fixed Money Literal (Identifies field to right as Wages) 15.2 12* WAGES (Positive dollar amount, 999,999* means overflow) 15.3 21 Fixed Money Literal (Identifies field to right as IRA Contribution) 15.4 32* IRA CONTRIBUTION (Positive dollar amount, 999,999* means overflow) 15.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 15.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 15.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 15.8 71* DOLLAR AMOUNT (Positive or negative" dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 16.1 1 Fixed Money Literal (Identifies field to right as Allocated 16.2 12* ALLOCATED TIPS (Positive dollar amount, 999,999* means overflow) 16.3 21 Fixed Money Literal (Identifies field to right as Non Employee Comp) 16.4 32* NON EMPLOYEE COMP (Positive dollar amount, 999,999* means overflow) 16.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 16.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 16.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 16.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 17.1 1 Fixed Money Literal (Identifies field to right as Interest) 17.2 12* INTEREST (Positive dollar amount, 999,999* means overflow) 17.3 21 Fixed Money Literal (Identifies field to right as Capital Gains) 17.4 32* CAPITAL GAINS (Positive dollar amount, 999,999* means overflow) 17.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 17.6 51* DOLLAR AMOUNT (Positive or negative**dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 17.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 17.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 18.1 1 Fixed Money Literal (Identifies field to right as Mortgage Interest Paid) 18.2 12* MORTGAGE INTEREST PAID (Positive dollar amount, 999,999** means overflow) 18.3 21 Fixed Money Literal (Identifies field to right as Real Estate Sales) 18.4 32* REAL ESTATE SALES (Positive dollar amount, 999,999* means overflow) 18.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 18.6 51* DOLLAR AMOUNT (Positive or negative**dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 18.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 18.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 19.1 1 Fixed Money Literal (Identifies field to right as Points Paid) 19.2 12* POINTS PAID (Positive dollar amount, 999,999* means overflow) 19.3 21 Fixed Money Literal (Identifies field to right as Gross Distributions) 19.4 31* GROSS DISTRIBUTIONS (Positive dollar amount, 999,999* means overflow) 19.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 19.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 19.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 19.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 20.1 1 Fixed Money Literal (Identifies field to right as Prior Year Refund) 20.2 12* PRIOR YEAR REFUND (Positive dollar amount, 999,999* means overflow) 20.3 21 Fixed Money Literal (Identifies field to right as Taxable Amount) 20.4 31* TAXABLE AMOUNT (Positive dollar amount, 999,999* means overflow) 20.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 20.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 20.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 20.8 71* DOLLAR AMOUNT (Positive or negative**" dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 21.1 1 Fixed Money Literal (Identifies field to right as Savings Bond Interest) 21.2 12* SAVING BOND (Positive dollar amount, 999,999* means overflow) 21.3 21 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 21.4 31* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 21.5 41 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 21.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 21.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 21.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 22.1 1 Fixed Money Literal (Identifies field to right as Dividends) 22.2 12* DIVIDENDS (Positive dollar amount, 999,999* means overflow) 22.3 21 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 22.4 31* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 22.5 41 Variable money Literal (Identifies field to right by Money Type, blank if field to right not used) 22.6 51* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 22.7 61 Variable Money Literal (Identifies field to right by Money Type, blank if field to right not used) 22.8 71* DOLLAR AMOUNT (Positive or negative** dollar amount, 999,999* means overflow -99,999* means negative overflow. May be blank if position not needed for amount) 23.1 1 Variable Literal (Indicates TOO MANY AMOUNTS TO DISPLAY literal when there are more than 22 variable amount types summarized in the profile—22 is the number of available slots—otherwise blank) 23.2 31 Variable Literal (Indicates presence of a Passport Document in Profile with literal PASSPORT —otherwise blank) 23.4 54 Variable Literal (Indicates presence of one or more Questionable W–4's in Profile with literal ??W4—otherwise blank) 23.5 61 Variable Literal (Indicates Taxpayer, of requested SSN is Deceased with literal TAXPAYER DECEASED—otherwise blank) 24.1 60 ALTERNATE TY MESSAGE (This message will appear if a profile is available for a different TY) OTHER YEARS:RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ

# ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 2.3.35-9 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ This image has been removed because it contains Official Use Only Content. Please click here for the text description of the image. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

# Payee On-line Transcript Payee Summary Entice or Refusal Screen (Key Words)

Exhibit 2.3.35-10 Payee On-line Transcript Payee Summary Entice or Refusal Screen (Key Words) The Payee On-line Transcript Request Payee Summary Entice or Refusal Screen layout (Key Words) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (L causes the above screen response.) 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code 1.4 47 SSN EIN LITERAL 1.5 52 TIN (The request TIN edited by system as an SSN or an EIN) 1.6 64 Literal (Labels following field as a Name Control) 1.7 69 NAME CNTL (The Name Control for this profile, may be from IRP or IMF 1.8 75 Variable Literal (Designates source of preceding field— (IMF) or (IRP)) 8.1 24 Literal (Labels next field as cycle when Payee Summary data base was last refreshed) 8.2 56 DATA BASE UPDATE CYCLE (Cycle Payee Summary data base last brought up to date) 8.3 68 Literal (Labels next field to right as Date of birth) 8.4 72 DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration) 9.1 41 Literal (Labels next Field to right as Primary SSN) 9.2 48 PRIMARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Primary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF) 9.3 68 Literal (Labels next field to right as Date of death) 9.4 72 DEATH DATE (MM-YYYY if available from Social Security Administration) 10.1 41 Literal (Labels next Field to right as Secondary SSN) 10.2 48 SECONDARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Secondary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF) 10.3 61 Literal (Labels information immediately below as IMF Return Status) 11.1 43 Literal (Labels next field to right as an EIN) 11.2 48 EIN 1 (field will be highlighted if this is the requested TIN it will be in normal video if only related to the requested TIN) 11.3 61 Variable Literal (TYxxxx IS LATEST RETN or SEE PSSN FOR LYF or TP NOT ON IMF or TYxxxx FILED-DIFF N/C) 12.1 43 Literal (Labels next field to right as an EIN) 12.2 48 EIN 2 (field if present is always related to the Requested TIN) 12.3 61 Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks) 13.1 1 Literal (Labels next field to right as number of documents associated with the taxpayer) * Numeric fields *ed below may appear further to right because of leading zero suppression. 13.2 16 TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer) 13.3 21 Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen) 13.4 36 SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9)) 13.5 43 Literal (Labels next field to right as an EIN) 13.6 48 EIN 3 (field if present is always related to the Requested TIN) 23.1 2 ALTERNATE TY MESSAGE (This message will appear if a profile is available for a different TY) ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ ** 24.1 1 LEGAL DEFINER LIST for this screen

# Payee On-line Transcript Payee Summary Entice or Refusal Screen (Amended/Corrected Documents)

Exhibit 2.3.35-11 Payee On-line Transcript Payee Summary Entice or Refusal Screen (Amended/Corrected Documents) The Payee On-line Transcript Request Payee Summary Entice or Refusal Screen layout (Amended/Corrected Documents) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (L causes the above screen response.) 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=TIN Type/Validity, YYYY=Tax Year, DD=Doc Code 1.4 47 SSN EIN LITERAL 1.5 52 TIN (The request TIN edited by system as an SSN or an EIN) 1.6 64 Literal (Labels following field as a Name Control) 1.7 69 NAME CNTL (The Name Control for this profile, may be from IRP or IMF 1.8 75 Variable Literal (Designates source of preceding field— (IMF) or (IRP)) 8.1 24 Literal (Labels next field as cycle when Payee Summary data base was last refreshed) 8.2 56 DATA BASE UPDATE CYCLE (Cycle Payee Summary data base last brought up to date) 8.3 68 Literal (Labels next field to right as Date of birth) 8.4 72 DATE OF BIRTH (MM-DD-YYYY if available from Social Security Administration) 9.1 41 Literal (Labels next Field to right as Primary SSN) 9.2 48 PRIMARY SSN (This field will be highlighted if it is the Requested TIN, it will be in normal video if it is a Primary TIN on the IMF related to the Requested TIN. Field will have a trailing asterisk if TIN is considered invalid on the IMF) 9.3 68 Literal (Labels next field to right as Date of death) 9.4 72 DEATH DATE (MM-YYYY if available from Social Security Administration) 10.3 61 Literal (Labels information immediately below as IMF Return Status) 11.1 43 Literal (Labels next field to right as an EIN) 11.2 48 EIN 1 11.3 61 Variable Literal (TYxxxx IS LATEST RETN or SEE PSSN FOR LYF or TP NOT ON IMF or TYxxxx FILED-DIFF N/C) 12.1 43 Literal (Labels next field to right as an EIN) 12.2 48 EIN 2 (field if present is always related to the Requested TIN) 12.3 61 Variable Literal CRIM INVESTIGATION (on IMF account of requested or related TIN or blanks) 13.1 1 Literal (Labels next field to right as number of documents associated with the taxpayer) * Numeric fields *ed below may appear further to right because of leading zero suppression. 13.2 16 TOTAL DOCUMENT COUNT (count of documents associated to the taxpayer) 13.3 21 Literal (Labels next field to right as number of documents associated to the taxpayer and summarized on this screen) 13.4 36 SUMMARIZED DOCUMENT COUNT (Number of Documents contributing to this Profile net of those associated to the taxpayer but excluded because of probable non-ownership of the income on account of reserved words in the entity lines i.e. NOMINEES/TRUSTEES etc.) (see Cont. (9)) 13.5 43 Literal (Labels next field to right as an EIN) 13.6 48 EIN 3 (field if present is always related to the Requested TIN) 23.1 2 ALTERNATE TY MESSAGE (This message will appear if a Profile is available for a different TY) ** OTHER TAX YEARS AVAILABLE: RRRR SSSS TTTT UUUU VVVV WWWW XXXX YYYY ZZZZ ** 24.1 1 LEGAL DEFINER LIST for this screen

# Payee online Transcript Document Overview Screen

Exhibit 2.3.35-12 Payee online Transcript Document Overview Screen The Payee online Transcript Request Document Overview Screen layout is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "E" , "R" , "O" , "C" , "S" or "H" —This screen displays "N" as the default) 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code 2.1 29 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 3.1 33 REQUEST TIN (Always returned just as input when appearing in this profile) 3.2 67 REQUEST TIN TYPE AND VALIDITY (Always returned just as input when appearing in this profile) 4.1 thru 23.1 15 PAGE COUNTS Number of documents of specified type. **** if> 9999. 4.2 thru 23.2 21 ABSOLUTE DOLLAR AMOUNTS Accrued from largest absolute dollar figure found in each document of specified type. * filled if> 9,999,999 4.3 thru 23.3 46 PAGE COUNTS Number of documents of specified type. **** if> 9999. 4.4 thru 23.4 52 ABSOLUTE DOLLAR AMOUNTS Accrued from largest absolute dollar figure found in each document of specified type. * filled if> 9,999,999. 4.5 thru 11.5 76 PAGE COUNTS Number of documents of specified type. **** if > 9999. 8.1 5 DOC CODE 27 LITERAL Possibilities are: 5498-SA (present - 2015) 5498-MSA (present - 2015) 15.5 68 WITHHOLDING W2– Quick view of Total W2 tax withholding. 19.1 36 DOC CODE 94 LITERAL Possibilities are: 1099-SA(present - 2015) 1099-MSA (present - 2015) 19.5 68 WITHHOLDING NON W2– Quick view of Total non W2 tax withholding. 23.5 71 TOTAL PAGE COUNT Total number of documents of all types. **** if> 9999. 24.1 1 LEGAL DEFINER LIST for this screen

# Payee online Transcript Document Display Screen: 1042–S (DOC CODE 02)

Exhibit 2.3.35-13 Payee online Transcript Document Display Screen: 1042–S (DOC CODE 02) Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding The Payee online Transcript Request document display screen layout of a 1042-S (Doc Code 02) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1187. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1042–S this can only be 02(1042–S) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if > 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1042–S in the case of a 1042–S N/A 3.2 41 RECEIVED DATE MM-DD-YYYY, actual date IRS received form. IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" " N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 4.4 78 ESCROW Tax not deposited under escrow procedure Y or N Check box 5.1 2 RECIPIENT NAME LINE 1 Box 13 5.2 49 CHPT (CHAPTER) 3….Form was filed Chapter 3 (box 3 check box was checked) 4….Form was filed Chapter 4 (box 4 check box was checked) Check box on Form 5.3 59 EXPT-CD (EXEMPTION CODE) 01 Effectively connected income 02 Exempt under IRC (other than portfolio interest) 03 Income is not from U. S. Sources 04 Exempt under tax treaty 05 Portfolio interest except under IRC 06 QI that assumes primary withholding responsibility 07 WFP or WFT 08 U. S. Branch treated as a U.S. person 09 Territory FI treated as U.S.Person 10 QI represents that income is exempt 11 QSL that assumes primary withholding responsibility 12 Payee subjected to Chapter 4 withholding Box 3a 5.4 71 TAX-RATE Box 3b 6.1 2 RECIPIENT NAME LINE 2 Box 13 6.2 52 RC-GIIN (RECIPIENT GLOBAL INTERMEDIARY IDENTIFICATION NUMBER) Global International ID Number is an ID assigned to a Foreign Financial Institution (FFI) Box 13h 6.3 78 M-IND (MATCHED INDICATOR) 00…. Unmatched (credit was not paid) 01…. Matched (credit was paid) b/b/ .Null (the credit does not pertain to this document at this time) IRS Generated (present-2016) 7.1 2 RECIPIENT NAME LINE 3 Box 13 7.2 56 53 UNIQUE FORM IDENTIFIER Number – can have . RECIPIENT STATUS CODE Possibilities are: 01 = Individual 02 = Corporation 03 = Partnership other than Withholding Foreign Partnership 04 = Withholding Foreign Partnership or Withholding Foreign Trust 05 = Trust 06 = Government or International Organization 07 = Tax-exempt Organization (IRC Section 501(a)) 08 = Private Foundation 09 = Artist or Athlete 10 = Estate11 = U. S. Branch Treated as U.S. Person 12 = Qualified Intermediary 13 = Private Arrangement Intermediary-Withholding Rate Pool 14 = Private Arrangement Intermediary-Withholding Rate Pool-Exempt Org 15 = Qualified Intermediary Withholding Rate Pool 16 = Qualified Intermediary Withholding Rate Pool-Exempt Organizations 17 = Authorized Foreign Agent 18 = Public Pension Fund 20 = Unknown Recipient N/A (if indicator improperly set) Top of Form N/A (2016-2015) 7.3 67 AMENDMENT NUMBER 1...SSN/ITIN 2...EIN 3...QI/WP/WT-EI5 4...TIN required, but not provided (present-2015) No box – input field on top of form Box 14 8.1 21 RECIPIENT ADDRESS 1 Box 13 8.2 51 B-DATE (BIRTH DATE) RECIPIENT BIRTHDAY Box 13I 8.3 69 RC-CH3 (RECIPIENT CHAPTER THREE) Box 13f 8.4 77 RC-CH4 (RECIPIENT CHAPTER FOUR) Box 13g 8.5 LOB (Limitations on Benefits) 1...Individual 2...Government – contracting state/political subdivision/local 3...Tax exempt pension trust/Pension fund 4...Tax exempt/Charitable organization 5...Publicly-traded corporation 6...Subsidiary of publicly-traded corporation 7...Company that meets the ownership and base erosion test 8...Company that meets the derivative benefits test 9...Company with an item of income that meets the active trade or business test 10...Discretionary determination 11...Blank no LOB code entered Box 13j 9.1 21 RECIPIENT ADDRESS 2 Box 13 9.2 47 RETURN TYPE INDICATOR Possibilities: ORIGINAL AMENDED Top of Form 9.3 62 PRBR (PRO RATE BASIS REPORTING) Possibilities: 0 Not checked 1 Checked Box 15 9.4 71 INC (INCOME CODE) Possibilities: 01 = Interest Paid by a U. S. Obligor/General 02 = Interest on Real Property Mortgages 03 = Interest Paid to Controlling Foreign Corporations 04 = Interest Paid by Foreign Corporations 05 = Interest of Tax Free Covenant Bonds 06 = Dividends Paid by U.S. Corporations-General 07 = Dividends Subject to Direct Dividends Rate 08 = Dividends Paid by Foreign Corporations 09 = Capital Gains 10 = Industrial Royalties 11 = Motion Picture or Television Copyright Royalties 12 = Other Royalties (e.g., copyright, recording, publishing) 13 = Real-Property Income and Natural Resource Royalties 14 = Pensions, Annuities, Alimony and/or Insurance Premiums 15 = Scholarship or Fellowship Grants 16 = Compensation for Independent Personal Services 17 = Compensation for Dependent Personal Services 18 = Compensation for Teaching 19 = Compensation During Studying and Training 20 = Earnings as an Artist or Athlete 21 = Social Security Benefits 22 = Railroad Retirement (Tier 1) Benefits 23 = Railroad Retirement (Tier 2) Benefits 24 = Real Estate Investment Trust (REIT distributions of capital gains) 25 = Trust Distributions Subject to IRC Section 1445 26 = Unsevered Growing Crops and Timber Distributions by a Trust Subject to IRC Section 1445 27 = Publicly Traded Partnership Distributions Subject to IRC Section 1446 28 = Gambling Winnings 29 = Deposit Interest 30 = Original Issue Discount (OID) 31 = Short Term OID 32 = Notional Principle Contracting Income 33 = Substitute Payment - Interest 34 = Substitute Payment - Dividend 35 = Substitute Payment - Other 36 = Captial Gains Distribution 50 = Other Income N/A (if indicator improperly set) Box 1 10.1 18 RECIPIENT CITY Box 13 10.2 52 IFLW-CH3 INTERMEDIARY FLOW THRU CHAPTER 3 STATUS CODE Box 15b 10.3 59 IFLW-CH4 INTERMEDIARY FLOW THRU CHAPTER 4 STATUS CODE Box 15c 10.4 69 WA-CH3 WITHHOLDING AGENT CHAPTER 3 STATUS CODE Box 12b 10.5 76 WA-CH4 WITHHOLDING AGENT CHAPTER 4STATUS CODE Box 12c 11.1 6 RECIPIENT STATE CODE Box 13 11.2 13 RECIPIENT PROVINCE CODE (Canadian) Possibilities: AB - Alberta BC - British Columbia LB - Labrador MB - Manitoba NB - New Brunswick NF - Newfoundland NS - Nova Scotia NT - Northwest Territories ON - Ontario PE - Prince Edward Island PQ - Quebec SK - Saskatchewan YK - Yukon Territory Blank – Country is not Canada Box 13d 11.3 23 RECIPIENT COUNTRY CODE (Foreign) Possibilities: Box 13d AE - Abu Dhabi AE - Dubai AE - United Arab Emirates AG - Algeria AJ - Azerbaijan AL - Albania AM - Armenia AN - Andorra AO - Angola AQ - American Samoa AR - Argentina AS - Australia AT - Ashmore & Cartier Island AU - Austria AX - Anguilla AY - Antarctica BA - Bahrain BB - Barbados BC - Botswana BD - Bermuda BE - Belgium BF - Bahamas, The BG - Bangladesh BH - Belize BK - Bosnia-Herzegovina BL - Bolivia BM - Burma BN - Benin (Dahomey) BO - Belaris BP - Solomon Islands BQ - Navassa Island BR - Brazil BT - Bhutan BU - Bulgaria BV - Bouvet Island BX - Brunei BY - Burundi CA - Canada CB - Cambodia (Kampuchea) CD - Chad CE - Sri Lanka CF - Congo (Brazzaville) CG - Zaire (Kinshasa) CH - China, Peoples Republic of (including, Inner Mongolia, Tibet and Manchuria) CI - Chile CJ - Cayman Islands CK - Cocos (Keeling) Island CM - Cameroon CN - Comoros CO - Colombia CQ - Northern Mariana Islands CR - Coral Sea Islands CS - Costa Rica CT - Central African Republic CU - Cuba CV - Cape Verde CW - Cook Island CY - Cyprus DA - Denmark DJ - Djibouti DO - Dominica DQ - Jarvis Island DX - Dominican Republic EC - Ecuador EG - Egypt EI - Ireland EK - Equatorial Guinea EN - Estonia ER - Eritrea ES - El Salvador EU - Europa Island EZ - Czech Republic FG - French Guiana FI - Finland FJ - Fiji FK - Falkland Islands (Islas Malvinas) FM - Federal States of Micronesia FO - Faroe Islands FP - French Polynesia FQ - Baker Island FR - France FS - French Southern and Antarctic Lands GA - Gambia GB - Gabon GG - Georgia GH - Ghana GI - Gibraltar GJ - Grenada (Southern Grenadines) GK - Guernsey GL - Greenland GM - Germany GP - Guadeloupe GQ – Guam GR - Greece GT - Guatemala GV - Guinea GY - Guyana HA - Haiti HK - Hong Kong HM - Heard Island and McDonald Islands HO - Honduras HQ - Howland Island HR - Croatia HU - Hungary IC - Iceland ID - Indonesia (including Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor) IM - Isle of Man IN - India IO - British Indian Ocean Territory IP - Clipperton Island IR - Iran IS - Israel IT - Italy IV - Cote d'Ivoire (Ivory Coast) IZ - Iraq JA - Japan JE - Jersey JM - Jamaica JN - Jan Mayen JO - Jordan JQ - Johnston Atoll KE - Kenya KG - Kyrgyzstan KN - Korea, Democratic Peoples Republic of (North) KQ - Kingman Reef KR - Kiribati (Gilbert Island) KS - Korea, Republic of (South) KT - Christmas Island (Indian Ocean) KV - Kuwait KZ - Kazakhstan LA - Laos LE - Lebanon LG - Latvia LH - Lithuania LI - Liberia LO - Slovakia LQ - Palmyra Atoll LS - Liechtenstein LT - Lesotho LU - Luxembourg LY – Libya MA – Madagascar (Malagasy Republic) MB - Martinique MC - Macau MD - Moldova MF - Mayotte MG - Mongolia MH - Montserrat MI - Malawi MJ - Montenegro MK - Macedonia ML - Mali MN – Monaco MO - Morocco MP - Mauritius MQ - Midway Islands MR - Mauritania MT - Malta MU - Oman MV - Maldives MX - Mexico MY - Malaysia MY - Sarawak MZ – Mozambique NC - New Caledonia NE - Niue NF - Norfolk Island NG - Niger NH - Vanuatu NI - Nigeria NL - Netherlands NO - Norway NP- Nepal NR- Nauru NS - Suriname NT - Bonaire NT - Curacao NT - Netherlands Antilles NU - Nicaragua NZ - New Zealand OC - Other Country PA - Paraguay PC - Pitcairn Island PE - Peru PF - Paracel Islands PG - Spratly Islands PK - Pakistan PL - Poland PM - Panama PO - Portugal PP - Papua New Guinea PS - Palau, Republic of PU - Guinea-Bissau QA - Qatar (Katar) RE - Reunion RI - Serbia RO - Romania RP - Philippines RQ - Puerto Rico RS - Kurile Islands RS - Russia RW - Rwanda SA - Saudi Arabia SB - St. Pierre and Miquelon SC - St. Kitts (St. Christopher and Nevis) SE - Seychelles SF - South Africa SG - Senegal SH - St. Helena (Ascension Island and Tristan de Cunha Island Group) SI - Slovenia SL - Sierra Leone SM - San Marino SN - Singapore SO - Somalia SP - Balearic Islands (Mallorca, etc.) SP - Canary Islands SP - Spain ST - St. Lucia SU - Sudan SV - Svalbard (Spitsbergen) SW - Sweden SX - South Georgia and the South Sandwich Islands SY - Syria SZ - Switzerland TC - Dubai TC - United Arab Emirates TD - Trinidad and Tobago TE - Tromelin Island TH - Thailand TI - Tajikistan TK - Turks and Caicos Islands TL - Tokelau TN - Tonga TO - Togo TP - Sao Tome and Principe TS - Tunisia TT - East Timor TU – Turkey TV - Tuvalu TW - Taiwan TX - Turkmenistan TZ - Tanzania, United Republic of UC - CURACAO UG - Uganda UK - Great Britain (United Kingdom) UK - Northern Ireland UK - United Kingdom (England, Wales, Scotland, Northern Ireland) UP - Ukraine UV - Burkina Faso (Upper Volta) UY - Uruguay UZ - Uzbekistan VC - St. Vincent and The Grenadines (Northern Grenadines) VC - Windward Island VE - Venezuela VI - Redonda VI - Tortola VI - Virgin Islands (British) VM - Vietnam VQ - Virgin Islands (US) VT - Vatican City WA - Namibia WE – West Bank WF - Wallis and Futuna WI - Western Sahara WQ - Wake Island WS - Western Samoa WZ - Swaziland WZ - Swaziland XZ - Azores YI - Yugoslavia YM - Yemen (Aden) ZA - Zambia ZI - Zimbabwe 11.4 32 RECIPIENT POSTAL CODE Box 13 11.5 55 IFLW-US-TIN Box 15a 11.6 76 SUBSEQ-YR Box 7c 12.1 20 WITHHOLDING AGENT DATA Possibilities are SSN, EIN or TIN (when we don't know) N/A 12.2 24 WITHHOLDING AGENT TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) Box 9 12.3 53 INTERMEDIARY FLOW THRU GIIN Box 15e 13.1 30 WITHHOLDING AGENT NAME LINE 1 Box 10 13.2 60 INTERMEDIARY FLOW THRU FOREIGN ID Box 15g 14.1 30 WITHHOLDING AGENT NAME LINE 2 Box 10 14.2 46 INTERMEDIARY'S FLOW THROUGH ENTITY'S PROVINCE CODE (Canadian) Box 13f (present-2016) 14.3 56 INTERMEDIARY'S FLOW THROUGH ENTITY'S COUNTRY CODE (Foreign) Box 13f (present-2016) 14.4 65 INTERMEDIARY'S FLOW THROUGH ENTITY'S POSTAL CODE Box 16f 15.1 2 WITHHOLDING AGENT NAME LINE 3 Box 10 15.2 66 WITHHOLDING AGENT GIIN Box 13 16.1 2 WITHHOLDING AGENT STREET 1 Box 10 16.2 58 PAYER US TIN Box 21 17.1 2 WITHHOLDING AGENT STREET 2 Box 10 17.2 44 PAYER NAME LINE 1 Will be truncated to 37 bytes long, instead of 40 bytes. Box 21 18.1 2 WITHHOLDING AGENT CITY Box 10 18.2 68 PAYER STATE TAX NUMBER Box 23 19.1 6 WITHHOLDING AGENT STATE CODE Box 10 19.2 13 WITHHOLDING AGENT PROVINCE CODE (Canadian) See RECIPIENT PROVINCE CODE (11.2) for the table. Box 10 19.3 23 WITHHOLDING AGENT COUNTRY CODE (Foreign) See RECIPIENT COUNTRY CODE (11.3) for the table. Box 10 19.4 32 WITHHOLDING AGENT POSTAL CODE Box 10 19.5 PAYER GIIN Box 16c 19.6 PAYER STATE CODE Box 24 20.1 7 RECIPIENT COUNTRY CODE FOR TAX PURPOSES See RECIPIENT COUNTRY CODE (11.3) for the table. Box 14d (present-2016) 20.2 18 RECIPIENT FOREIGN TAX IDENTIFYING NUMBER Box 13i 20.3 55 RECIPIENT STATE TAX NUMBER ) Box 17b 20.4 71 Payer Chapter 3 Status Code Box 16d 20.5 78 Payer Chapter 4 Status Code Box 16e 21.1 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 23.2 29 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1042–S these are elements 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2 General: These items consist of a 10 position literal beginning position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1187. Possible literal for a 1042–S are: Literal Meanings Paper Form Reference FED TAX WH U.S. Federal Tax Withheld Box 7 GROSS INC Gross Income Box 2 WHHG ALLOW Withholding Allowance Box 5 (present-2016) NET INCOME Net Income Box 6 (present-2016) AMT RMBRSD Overwithheld tax repaid to recipient pursuant to adjustment procedures Box 9 (2018) Box 11 (present-2016) ST IN TXWH State Income Tax Withheld Box 21 (present-2016) WHHG AGENT Withholding Agent Box 8 WHHGCREDIT Total Withholding Credit (combine boxes 7a, 8, and 9) Box 10 (2018) TXASSUBYWA Tax paid by withholding agent (amounts not withheld) Tax Assumed by W/H Agent Now named Tax Paid by W/H Agent Box 11(2018) Box 9 (present-2016) LOB Limitations on Benefits Box 13j (present-2016)

# Payee online Transcript Document Display Screen: 1098-F (Doc Code 03)

Exhibit 2.3.35-14 Payee online Transcript Document Display Screen: 1098-F (Doc Code 03) Form 1098-F: Fines, Penalties, and Other Amounts Figure 2.3.35-23 The Payee online Transcript Request document display screen layout of Fines, Penalties, and Other Amounts (Doc Code 03). Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. NOTE: Errors are treated as if you had entered the default. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered 2.3 59 REQUEST DOC CODE This Field recapitulates the requested DOC CODE (03) you entered. 2.4 68 PAGE NUMBER The current page number of the individual document display 2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999 3.1 17 DOCUMENT TYPE LITERAL 1098-F 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION 4.1 20 FILER ENTITY DATA 5.1 2 FILER ENTITY LINE 1 5.2 66 PYR'S SUBMISSION DLN 6.1 2 FILER ENTITY LINE 2 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 FILER ENTITY LINE 3 7.2 58 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media) 8.1 2 FILER ENTITY LINE 4 8.2 69 DATE OF ORDER/AGREEMENT BOX 5 9.1 9,17 FILER ENTITY LINE 5 9.2 50 COURT OR ENTITY:LITERAL: 10.1 14 CASE NUMBER case number associated with the court order BOX 7 10.2 44 COURT OR ENTITY DATA Name of the court that entered the order or approved the agreement. BOX 6 11.1 20 PAYER ENTITY DATA 11.2 47 CASE NUMBER:LITERAL 12.1 2 PAYER ENTITY LINE 1 This literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element). 12.2 44 CASE NUMBERThe case number associated with the court order or agreement 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address. 13.2 47 CASE NAME OR NAMES OF PARTIES LITERAL 14.1 2 PAYER ENTITY LINE 3 In this case— of the PASSPORT issuer. Sometimes this is a CITY/STATE/ZIP line—often it is blank 14.2 44 CASE NAME OR NAMES OF PARTIES DATA BOX 8 15.1 2 PAYER ENTITY LINE 4 In this case— of the PASSPORT issuer. Sometimes this is a CITY/STATE/ZIP line—often it is blank 15.2 53 CODE(S): Possibilities: A-Multiple payments B-Multiple payers/defendants C-Multiple payees D-Property required to be acquired, constructed, or transferred under the court order or agreement E-Payment to third party other than government or governmental entity F-Paid in full as of time of filing G-No payment received as of time of filing H-Deferred prosecution agreement BOX 9 17.1 2 MONEY TYPE AND AMOUNT 18.1 2 MONEY TYPE AND AMOUNT 19.1 2 MONEY TYPE AND AMOUNT 20.1 2 MONEY TYPE AND AMOUNT Literal Meanings Paper Form Reference AMTREQPAID Total amount required to be paid BOX 1 RESTREMAMT Restitution/Remediation amount BOX 3 COMPLNCAMT Compliance amount BOX 4 AMTVIOLATN Amount to be paid for violation or potential violation BOX 2

# Payee online Transcript Document Display Screen: 1099-K (Doc Code 10)

Exhibit 2.3.35-15 Payee online Transcript Document Display Screen: 1099-K (Doc Code 10) Form 1099-K: Merchant Card and Third Party Network Payments Figure 2.3.35-24 The Payee online Transcript Request document display screen layout of 1099-K Merchant Card and Third Party Network Payments (Doc Code 10). Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. NOTE: Errors are treated as if you had entered the default. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. 2.4 68 PAGE NUMBER The current page number of the individual document display 2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999 3.1 17 DOCUMENT TYPE LITERAL 1099-K 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" " 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN 5.1 2 PAYEE ENTITY LINE 1 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 61 SUBMITTED TO IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line— often it contains the State and 9 digit ZIP with appropriate literal 8.2 43 SECOND NOTICE INDICATOR 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line— often it is blank 9.2 43 PSE-EPF INDICATOR 1 = FILER IS PYMT SETTLEMENT ENTITY 2 = FILER IS ELECTRONIC PYMT FACILITATOR 10.1 16 ACCOUNT NUMBER 10.2 60 TRANSACTIONS 1 = Transactions are Payment Card 2 = Transactions are Third Party Network 11.1 19 PAYER ENTITY DATA edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) 11.2 65 NUMBER OF PAYMENT TRANS 12.1 2 PAYER ENTITY LINE 1 13.1 1 PAYER ENTITY LITERAL This literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element). 14.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address. 15.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address— often it is a CITY/STATE/ZIP line 16.1 11 MCC Code 1 17.1 11 MCC Code 2 18.1 11 MCC Code 3 19.1 2,29,55 MONEY TYPE AND AMOUNT 20.1 2,29,55 MONEY TYPE AND AMOUNT 21.1 2,29,55 MONEY TYPE AND AMOUNT 22.1 2 MONEY TYPE AND AMOUNT 22.3 55 Card not Present Transactions 23.1 2,29,55 MONEY TYPE AND AMOUNT for this screen Literal Meanings Paper Form Reference FED TAX WH Federal Income Tax Withheld Box 4 GAMC&TN Gross Amount of Merchant Card/Third Party Network Transactions Box 1a Box 1 JAN PMT January Payments Box 5a FEB PMT February Payments Box5b MAR PMT March Payments Box5c APRIL PMT April Payments Box5d MAY PMT May Payments Box5e JUNE PMT June Payments Box5f JULY PMT July Payments Box5g AUGUST PMT August Payments Box5h SEPT PMT September Payments Box5i OCT PMT October Payments Box5j NOV PMT November Payments Box5k DEC PMT December Payments Box5l CARDNTPRES Card not Present Transactions Box1b

# Payee online Transcript Document Display Screen: FBAR (DOC CODE 13)

Exhibit 2.3.35-16 Payee online Transcript Document Display Screen: FBAR (DOC CODE 13) Form TD F 90-22.1: Report of Foreign Bank and Financial Accounts This form is issued by the Financial Crimes Enforcement Network (FinCEN) Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desire). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a FBAR this can only be 13 (FBAR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERALFBAR in the case of FBAR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN Box 30 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 SEQUENCE/TOTAL OF RECORDSThis field contains the sequence of the IRMF record and the total number of IRMF records generated from a CBRS record. Generated by Currency and Banking Retrieval System (CBRS) 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address or City, State and ZIP code box 7.2 2 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 1 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's Street address or Recipient's City, State and ZIP code box 8.2 62 PAYEE'S ENTITY Which entity is Payee? Possibilities: FILER JOINT FINANCIAL INTEREST Generated by Currency and Banking Retrieval System (CBRS) 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Recipient's Street address or City, State and ZIP code box 9.2 62 NUMBER/TOTAL OF DOCUMENTS Generated by Currency and Banking Retrieval System (CBRS) database 10.1 17 DOCUMENT NUMBER assigned by payer—will say N/A if blanks present Document number box 10.2 78 ARE THESE ACCOUNTS JOINTLY OWNED? (CHECKBOX) Possibilities: YES NO Blank (neither box checked) N/A - if indicator improperly set. Box 14 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 61 TYPE OF ACCOUNT Possibilities: BANK SECURITIES OTHER Box 21 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 12.2 60 MAX VALUE ACCOUNT Maximum value of account Possibilities: UNDER $10,000 $10,000 - $99,999 $100,000 - $1,000,000 OVER $1,000,000 Left blank if indicator improperly set Box 22 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 13.3 78 COUNTRY CODETwo digits country code in which account is held. To see a list of Country Code, Exhibit 2.3.35-13 Line 11.3. Box 25 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 16.1 41 NAME OF FINANCIAL INSTITUTION Whatever is present except blanks will cause N/A to display Box 25 24.1 1 LEGAL DEFINER LIST for this screen N/A

# Payee online Transcript Document Display Screen: PASSPORT (DOC CODE 15)

Exhibit 2.3.35-17 Payee online Transcript Document Display Screen: PASSPORT (DOC CODE 15) Form DS-11: Application for a US Passport The Payee online Transcript Request document display screen layout of a PASSPORT (Doc Code 15) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a PASSPORT this can only be 15 (PASSPORT) or 00 (ALL TYPES) 2.4 68 PAGE NUMBER The current page number of the individual document display 2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999 3.1 17 DOCUMENT TYPE LITERAL PASSPORT in the case of a PASSPORT 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" " 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN 5.1 2 PAYEE ENTITY LINE 1 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line— often it contains the State and 9 digit ZIP with appropriate literal 8.2 75 PASSPORT INFORMATION PROCESSING CODE assigned by issuer. Some meanings are: 0999 SSN present and valid, 2000 SSN missing with indication not required, 3999 SSN invalid, 4999 SSN blank, 6000 age of applicant under 22, 7000 age of applicant over 65, 7001 Date of Birth Year Position not reliable. N/A not set 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line— often it is blank 9.2 59 PSE-EPF INDICATOR 1 = FILER IS PYMT SETTLEMENT ENTITY 2 = FILER IS ELECTRONIC PYMT FACILITATOR 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. 12.1 2 PAYER ENTITY LINE 1 In this case—of the PASSPORT issuer 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent 13.2 2 or 4 PAYER ENTITY LINE 2 In this case—of the PASSPORT issuer. Sometimes this is a 2nd name line— often it is a street address. Starts in position 4 if TR Agent else 2. 14.1 2 PAYER ENTITY LINE 3 In this case— of the PASSPORT issuer. Sometimes this is a street address— often it is a CITY/STATE/ZIP line 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank 15.2 54 BIRTH PLACE 15.3 76 EMBASSY 24.1 1 LEGAL DEFINER LIST for this screen

# Payee online Transcript Document Display Screen: 1099-LS (DOC CODE 16)

Exhibit 2.3.35-18 Payee online Transcript Document Display Screen: 1099-LS (DOC CODE 16) Form 1099-LS: Reportable Policy Sale. The Payee online Transcript Request document display screen layout of Reportable Policy Sale (Doc Code 16) is shown. A line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. N/A 2.4 68 PAGE NUMBER The current page number of the individual document display N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if > 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099-LS in the case of a 1099-LS N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address. 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address . 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a city line — often it contains the State and 9 digit ZIP with appropriate literal. 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal — often it is blank. 9.2 46 Issuer's Contact Name The life insurance company's name. 10.1 17 Account NUMBER Issuer assigns it — will say N/A if blanks present. 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) 11.3 46 POLICY NUMBER Unique identifying number assigned to the life insurance contract. 12.1 2 PAYER ENTITY LINE 1 This is the name of the payer. 12.2 58 Date of Sale Date of the reportable policy sale . 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address. 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address. 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP. 17.1 2 AMTPDRECIP Literal Amount paid to Recipient 17.2 15 Money amount paid to Recipient Total paid to recipient 24.1 1 LEGAL DEFINER LIST for this screen MONEY SECTION For 1099-LS this is the element 17.2 General: This item consist of a 10 position literal beginning in position 15 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for 1099-LS : Literal Meanings Paper Form Reference AMTPDRECIP Amount paid to Recipient Box 1

# Payee online Transcript Document Display Screen: W–2 (DOC CODE 21)

Exhibit 2.3.35-19 Payee online Transcript Document Display Screen: W–2 (DOC CODE 21) Form W-2: Wage and Tax Statement The Payee online Transcript Request document display screen layout of a W-2 (Doc Code 21) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in SSA's publication MMREF-1. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a W–2 this can only be 21 (W–2) or 00 (ALL TYPES). N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL W–2 in the case of a W–2. N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately. IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Box e 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Box f 6.2 66 SSA MICROFILM NUMBER Presence of zeroes or blanks will result in display of N/A. SSA Generated Field 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Box f 7.2 58 SUBMISSION AGENCY/MEDIA Possibilities are: SSA ON: PAPER SSA ON: TAPE IRS DIRECTLY N/A 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Box f 8.2 68 PAYROLL REPORTING UNIT (establishment code) presence of blanks or zeroes will display N/A W-3 Box d 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Box f 9.2 59 FOREIGN PAYER INDICATOR Possibilities: ASSUMED NOT FOREIGN FOREIGN N/A (if indicator improperly set) SSA Generated Field 10.1 18 ACCOUNT NUMBER assigned by payer—will say N/A if blanks or zeroes input N/A 10.2 61 THIRD PARTY SICK PAY INDICATOR Possibilities: 0 1 " " Blank • Box 13 Blank mean "no correction". 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 63 RETIREMENT PLAN INDICATORPossibilities: 0 1 " " Blank Box 13 Blank mean "no correction". 12.1 2 PAYER ENTITY LINE 1 Name of the payer Box c 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line or a street address — often blanks on W–2's. Starts in position 4 if TR Agent else 2. Box c 13.3 52 MONEY CHANGE SETTING Possibilities: MEDICARE WGE AMENDED BY SSA SSA GENERATED FICA WAGES SSA GENERATED MDCR WAGES COMBINATION NOT SET N/A (if indicator improperly set) SSA Generated Field Note. Obsolete for TY2016 Original documents and Corrected documents January 2017 and later. 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line — often blank on W–2's. Box c 14.2 57 CREDIBILITY IND Possibilities: CHILD<6 EXCESSIVE WAGE EARNINGS AFTER DEATH NOT SET N/A (if indicator improperly set) SSA Generated Field 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Box c 15.2 68 STATUTORY EMPLOYEE INDICATOR Possibilities: 0 1 " " Blank • Box 13 Blank mean "no correction". W2 SUBMISSION TYPEPossibilities: blank "C" (TY2016) Withholding Compliance SSN Validation CodePossibilities: "S, P, V, E, C, 1, N, Z, U" S…..Validated by Single Select P…..Validated by Previously Reinstated Item V…..Correct SSN E…..Earnings After Death of W/E C…..Young Children's Earnings 1 …..Validated by Single Select and Name Search N…..Validated by Name Search Z…..Incorrect/Invalid SSN U…..Incomplete SSN (TY2016) 16.1 22 TYPE OF EMPLOYMENT Possibilities: M = AGRICULTURAL P = HOUSEHOLD E = MILITARY Q = MEDICARE QUALIFIED GOVERNMENT EMPLOYEE R = RAILROAD Z = MIXED FICA AND MQGE F = FEDERAL (2017-2016) V = STATE/LOCAL—LIMIT LIABILITY A = ALL OTHERS N/A (if indicator improperly set) SSA Generated Field 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 17.3 56 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 18.3 56 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20.2 29 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 23.2 29 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a W–2 these are elements 17.1, 17.2, 17.3, 18.1, 18.2, 18.3, 19.1, 19.2, 20.1, 20.2, 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2 General: These items consist of a 10 position literal beginning position 2, 29 or 56 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26, 53 or 80. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in SSA's publication MMREF-1. Possible literal for a W–2 are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 2 WAGES Wages, tips, other compensation Box 1 ALLOC TIPS Allocated tips Box 8 SO SEC WH Social Security tax withheld Box 4 SO SEC WAG Social Security wages Box 3 SO SEC TIP Social Security tips Box 7 ADV EIC Advance EIC payment Box 9 DEF COMP Elective deferrals (total of codes D,E,F,G,H) • Box 12 MEDCARE WH Medicare tax withheld Box 6 MEDCARE WG Medicare wages and tips Box 5 DPEND CARE Dependent care benefits Box 10 PRVIOUS WG Previously reported wages, tips, other compensation W-2c only: Box 1 (Previously Reported column) CODE R MED Code "R" Employer's Contribution to Medical Savings Account • Box 12 CODE S SMP Code "S" Employee salary reduction contributions under a section 408(p) SIMPLE (not included in box 1) • Box 12 CODE T ADP Code "T" Expenses Incurred for Qualified Adoption • Box 12 CODE V NSO Code "V" Income from exercise of non-statuary stock options Box 12 CODE Q COM Code "Q" Nontaxable combat pay Box 12 CODE W HSA Code "W" Employer contributions to your Health Savings Account Box 12 CODE Y DEF Code "Y" Deferrals under a section 409A nonqualified deferred compensation plan Box 12 CODE Z INC Code "Z" Income under section 409A on a nonqualified deferred compensation plan Box 12 CODE AA PL Code "AA" Designated Roth Contributions under a Section 401(k) Plan Box 12 CODE BB PL Code "BB" Designated Roth Contributions under a Section 403(b) Plan Box 12 CODE DD HC Code "DD" Cost of Employer-Sponsored Health Coverage Box 12 CODE EE RC Code "EE" Designated ROTH Contributions Under a Governmental Section 457(b) Plan Box 12 CODE FF Code "FF" Permitted benefits under a qualified small employer health reimbursement arrangement Box 12 (2017) CODE GG Code "GG" Income from Qualified Equity Grants Under Section 83(i) Box 12 (2018) CODE HH Code "HH" Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year are being added. Box 12 (2018) CODE II Code "II" Medicaid waiver payments excluded from gross income. Box 12 (2024)

# Payee online Transcript Document Display Screen: 3921 (DOC CODE 25)

Exhibit 2.3.35-20 Payee online Transcript Document Display Screen: 3921 (DOC CODE 25) Form 3921: Exercise of an Incentive Stock Option Under Section 422(b) Exercise price per share Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD NA 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 3921, this can only be 25 (3921) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 3921 in the case of a 3921 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Transferee's name box 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Transferee's name box or Transferee's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Transferee's Street address box or Transferee's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Transferee's City, state and ZIP code box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Transferee's City, state and ZIP code box 9.2 67 DATE OPTION EXERCISED Box 2 10.1 65 DATE OPTION GRANTED Box 1 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 62 NUMBER OF SHARES TRANSFERRED Box 5 12.1 4 PAYER ENTITY LINE 1 Name of the payer Transferror's name, street address, city, state and Zip code box 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Transferor's name, street address, city, state and Zip code box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Transferor's name, street address, city, state and Zip code box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Transferor's name, street address, city, state and Zip code box 16.1 21 STOCK TRANSFERRED DESCRIPTION Box 6 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 3921 these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 3921 are: Literal Meanings Paper Form Reference EXRCSPRICE Exercise price per share Box 3 FMV EXR DT Fair market value per share on exercise date Box 4

# Payee online Transcript Document Display Screen: 3922 (DOC CODE 26)

Exhibit 2.3.35-21 Payee online Transcript Document Display Screen: 3922 (DOC CODE 26) Form 3922: Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c) Exercise price per share, Fair market value per share Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD NA 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 3922, this can only be 26 (3922) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 3922 in the case of a 3922 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Transferor's name box 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Transferor's name box or Transferor's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Transferor's Street address box or Transferor's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Transferor's City, state and ZIP code box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Transferor's City, state and ZIP code box 9.2 67 DATE OPTION EXERCISED Box 2 10.1 65 DATE OPTION GRANTED Box 1 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 62 NUMBER OF SHARES TRANSFERRED Box 5 12.1 4 PAYER ENTITY LINE 1 Name of the payer Corporation's name, street address, city, state and Zip code box 12.2 68 DATE TITLE TRANSFERRED Box 7 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Corporation's name, street address, city, state and Zip code box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Corporation's name, street address, city, state and Zip code box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Corporation's name, street address, city, state and Zip code box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 3922 these are elements 17.1, 18.1 and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 3922 are: Literal Meanings Paper Form Reference EXRCSPRICE Exercise price per share Box 5 FMV EXR DT Fair market value per share on exercise date Box 4 FMV GRNTDT Fair market value per share on grant date Box 3 EXRCPRDTRM Exercise price per share determined as if the option was exercised on the date shown in box 1. Box 8

# Payee online Transcript Document Display Screen: 5498–MSA or SA (DOC CODE 27)

Exhibit 2.3.35-22 Payee online Transcript Document Display Screen: 5498–MSA or SA (DOC CODE 27) Form 5498-SA: HSA, Archer, or Medicare Advantage MSA Information The Payee online Transcript Request document display screen layout of a 3921 (Doc Code 25) is shown. Line by line description of the screen is explained in the table below.The Payee online Transcript Request document display screen layout of a 3922 (Doc Code 26) is shown. Line by line description of the screen is explained in the table below.The Payee online Transcript Request document display screen layout of a 5498-SA or 5498-MSA (Doc Code 27) is shown. Line by line description of the screen is explained in the table below.The Payee online Transcript Request document display screen layout of a 8935 (Doc Code 44) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD NA 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 5498–SA or 5498–MSA, this can only be 27 (5498–SA or 5498–MSA) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 5498–SA 5498–MSA N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Participant's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Participant's name box or Participant's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Participant's Street address box or Participant's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Participant's City, state and ZIP code box 8.2 44 MA MSA INDICATOR Possibilities are: MA MSA BOX NOT CHECKED MA MSA BOX CHECKED • Box 6 Bottom 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Participant's City, state and ZIP code box 9.2 44 ARCHER MSA INDICATORPossibilities are: ARCHER MSA BOX NOT CHECKED ARCHER MSA BOX CHECKED Box 6 Middle 10.1 18 ACCOUNT NUMBER assigned by payer— will say N/A if blanks present Account number box 10.2 44 HSA INDICATOR Possibilities are: HSA BOX NOT CHECKED HSA BOX CHECKED Box 6 Top 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 4 PAYER ENTITY LINE 1 Name of the payer Trustee's name, street address, city, state and Zip code box 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Trustee's name, street address, city, state and Zip code box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Trustee's name, street address, city, state and Zip code box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Trustee's name, street address, city, state and Zip code box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 5498–SA or 5498–MSA these are elements 17.1, 18.1, 19.1, 20.1 and 21.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 5498–SA or 5498–MSA are: Literal Meanings Paper Form Reference MSA CTB • Employee or self-employed person's Archer MSA contributions made in Current Year and Future Year for Current Year (present to 2015) Box 1 CRRENT CTB Total contributions made in Current Year Box 2 FUTURE CTB • Total HSA or Archer MSA contributions made in Future Year for Current Year (present to 2015) Box 3 RO MSA CTB Rollover Contributions Box 4 MSA FMV • Fair market value of HSA, Archer MSA, or MA MSA Box 5

# Payee online Transcript Document Display Screen: 5498 (DOC CODE 28)

Exhibit 2.3.35-23 Payee online Transcript Document Display Screen: 5498 (DOC CODE 28) Form 5498: IRA Contribution Information The Payee online Transcript Request document display screen layout of a 5498 (Doc Code 28) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 5498 this can only be 28 (5498) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 5498 in the case of a 5498 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 40 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Participant's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Participant's name box or Participant's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Participant's Street address box or Participant's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Participant's City, state and ZIP code box 8.2 59 IRA CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set • Box 7 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Participant's City, state and ZIP code box 9.2 59 SEP CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set) • Box 7 10.1 18 ACCOUNT NUMBER assigned by payer— will say N/A if blanks present Account number box 10.2 62 SIMPLE CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set) • Box 7 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 4 PAYER ENTITY LINE 1 Name of the payer Trustee's or Issuer's name, street address, city, state and ZIP code box 12.2 59 ROTH IRA CODE Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set) • Box 7 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Trustee's or Issuer's name, street address, city, state and ZIP code box 13.3 66 RMD FOR SUBSEQUENT YEAR Possibilities are: NOT CHECKED CHECKED N/A (if indicator improperly set) • Box 11 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Trustee's or Issuer's name, street address, city, state and ZIP code box 14.2 67 POSTPONE CONTRIBUTION CODE PO, PL, EO, FD, or SC followed by 6 numbers, or all blank Box 13c 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Trustee's or Issuer's name, street address, city, state and ZIP code box 15.2 49 YEAR 15.3 65 REPYMT CD 16.1 64 SPECIFIC ASSET TYPE 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 5498 these are elements 17.1, 17.2, 18.1, 18.2, 19.1, 19.2, 20.1, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 5498 are: Literal Meanings Paper Form Reference SEP INDICATOR 0 ...SEP box not checked 1 ...SEP box checked Box 7 IRA INDICATOR 0 ...IRA box not checked 1 ...IRA box checked Box 7 SIMPLE INDICATOR 0 ...SIMPLE box not checked 1 ..SIMPLE box checked Box 7 ROTH IRA INDICATOR 0 ...ROTH IRA box not checked 1 ...ROTH IRA box checked Box 7 RMD FOR SUBSEQUENT YEAR INDICATOR 0 ...RMD box not checked 1 ...RMD box checked Box 11 RMD DATE YYYYMMDD or blank Box 12a YEAR YYYY or blank Box 13b POSTPONED CONTRIBUTION CODE PL, EO, FD, SC, or PO followed by 6 numbers, or all blank PL, EO, FD, or SC followed by 6 numbers, or all blank Paper Source: PL, EO, or FD followed by 6 numbers, or all blank Mag source: All Blanks Refer to E05.08 for source. Box 13c REPAYMENTS Repayment of a EP (emergency personal expense) DA (domestic abuse victim) TI (terminally ill individual) BA (reporting qualified birth or adoption distributions) QR(qualified reservist) distribution or federally designated DD (qualified disaster) withdrawal repayment Box 14b (TY2025) SPECIFIC ASSET TYPE FMV of Certain Specified Assets The type(s) of investments held in account for which the FMV amount is required to be reported in box 15a. Box 15b

# Payee online Transcript Document Display Screen: SIIR (DOC CODE 30)

Exhibit 2.3.35-24 Payee online Transcript Document Display Screen: SIIR (DOC CODE 30) Form SIIR: State Individual Information Return Note: This document comes from the State Reverse File Match Initiative (SRFMI) project. The Payee online Transcript Request document display screen layout of a SIIR (Doc Code 30) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SIIR this can only be 30 (SIIR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL SIIR in the case of a SIIR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 40 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE NAME LINE 1 Name of the payee N/A 5.2 53 FEDERAL DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A N/A 6.1 2 PAYEE NAME LINE 2 N/A 6.2 55 STATE DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A N/A 7.1 2 PAYEE NAME LINE 3 7.2 56 RETURN SIGNEDPossibilities are: NO YES 7.3 70 ELF RETURNPossibilities are: NO YES 8.1 2 PAYEE STREET ADDRESS 8.2 57 AGENCY CODE 8.3 76 SRFMI EXTRACT YEAR 9.1 2 PAYEE CITY 9.2 22 PAYEE STATE CODE 9.3 25 PAYEE ZIP CODE 9.4 31 PAYEE ZIP+4 9.5 53 TAX PERIOD 9.6 74 ADDRESS CHANGE YEAR 10.1 17 ACCOUNT NUMBER 10.2 59 ITEMIZED DEDUCTIONS/STANDARD DEDUCTION INDICATORPossibilities are: I: Itemized deduction S: Standard deduction 10.3 79 DECEDENT INDICATOR Possibilities are: blank: N/A 1: Primary taxpayer is deceased 2: Secondary taxpayer is deceased 3: Both the primary and secondary taxpayer are deceased 11.1 6 PREPARER'S ADDRESS 11.2 57 AMNESTY INDICATORPossibilities are: NO YES 11.3 75 NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer U: Underreporter 12.1 12 PREPARER'S SSN/PTIN 12.2 32 PREPARER'S PHONE 12.3 54 PREPARER'S EIN 12.4 70 STATE TRANSACTION DATE 13.1 13 SPOUSAL TIN PRIMARY 13.2 34 SPOUSAL TIN FRM SPOUSAL 13.3 57 EXEMPTION - PRIMARY TAXPAYERPossibilities are: 1: Self 2: Self and over 65 3: Self, over 65, and blind 4: Self and blind 5: Unable to determine if additional exemption credit is for over 65 or blind 6: Exemption can be claimed by someone else 13.4 70 EXEMPTION - SECONDARY TAXPAYERPossibilities are: 1: Self 2: Self and over 65 3: Self, over 65, and blind 4: Self and blind 5: Unable to determine if additional exemption credit is for over 65 or blind 6: Exemption can be claimed by someone else 13.5 79 EXEMPTION - OTHER Can be blanks 14.1 2 SPOUSE'S NAME LINE 14.2 56 SPOUSE'S SSN OR ITIN 14.3 79 FILING STATUS CODE Possibilities are: 1: Single taxpayer 2: Married taxpayers filing joint return 3: Married taxpayer filing separate 4: Unmarried, head of household 5: Widow(er) with dependent child 6: Married taxpayers filing separate on the same/combined return 15.1 13 PART-YEAR INDICATOR Possibilities are: NO YES 15.2 34 NON-RESIDENT INDICATOR Possibilities are: NO YES 15.3 65 LATEST TAX YEAR - SPOUSAL TIN SP 16.1 14 PRIMARY TIN ON INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES 16.2 37 LATEST TAX YEAR - SPOUSAL ASSOCIATED WITH SPOUSAL TIN 16.3 51 SPOUSAL TIN FOUND ON INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES 16.4 66 SPOUSAL TIN FOUND ON SECONDARY INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES 16.5 79 GIVEN SPOUSAL TIN ON INVALID SEGMENTPossibilities are: blank: N/A N: NO Y: YES 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 17.3 56 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 18.3 56 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 19.3 56 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20.2 29 MONEY TYPE AND AMOUNT See Money Section 20.3 56 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 21.3 56 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 23.2 29 MONEY TYPE AND AMOUNT See Money Section MONEY SECTION For a SIIR these are elements 17.1, 17.2, 17.3, 18.1, 18.2, 18.3, 19.1, 19.2, 19.3, 20.1, 20.2, 20.3, 21.1, 21.2, 21.3, 22.1, 22.2, 23.1 and 23.2 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a SIIR are: Literal Meanings Paper Form Reference WAGES Wages, Salaries, Tips, etc. N/A TXBL INT Taxable Interest N/A BUS I/L Business Income/Loss N/A FARM I/L Farm Income/Loss N/A BUS FRMI/L Combined Business and Farm Income/Loss N/A CAP GN/LS Capital Gain/Loss N/A TXBL PN/AN Taxable Pensions and Annuities N/A MISC I/L Rental Real Estate, Royalties, Partnerships, S Corporations, Trust, Remics, etc. Income/Loss N/A OTHER INC Other Income N/A TOTAL INC Total Income N/A ADJ TO INC Adjustments to Income N/A ADJ GR INC Adjustments to Gross Income N/A ITM/STDAMT Itemized or Standard Deduction Amount N/A TXBL INC Taxable Income N/A EIC CLAIM Earned Income Credit Claimed N/A TOTAL CRED Total Credits N/A ST TAX/CRD Total State Tax after Credits N/A ST TX RFND State Tax Refund N/A UNPD ST LB Current Unpaid State Liability N/A

# Payee online Transcript Document Display Screen: 1099–Q (DOC CODE 31)

Exhibit 2.3.35-25 Payee online Transcript Document Display Screen: 1099–Q (DOC CODE 31) Form 1099-Q: Payments from Qualified Education Programs (Under Section 529 and 530) The Payee online Transcript Request document display screen layout of a 1099-Q (Doc Code 31) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–Q this can only be 31(1099–Q) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–Q in the case of 1099–Q N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code Box 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code Box 8.2 44 TRUSTEE ROLLOVER IND Possibilities: TRUSTEE ROLLOVER BOX CHECKED TRUSTEE ROLLOVER BOX NOT CHECKED TRUSTEE ROLLOVER BOX CODE NOT VALID (if code improperly set) Box 4 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Recipient's City, state and ZIP code Box 9.2 44 PRIVATE/STATE CD Possibilities: PRIVATE BOX CHECKED STATE BOX CHECKED COVERDELL ESA BOX CHECKED NEITHER OR MULTIPLE BOXES CHECKED PRIVATE/STATE BOX CODE NOT VALID (if code improperly set) Box 5 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 44 DESIGNATED BENEFICIARY CD Possibilities: RECIPIENT IS NOT DESGNTD BENEFICIARY DESGNTD BENEFCIARY BOX NOT CHECKED DESGNTD BENEFICIARY BOX CODE NOT VALID (if code improperly set) Box 6 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone number box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone number box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone number box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. Payer's name, street address, city, state, ZIP code and telephone number box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–Q these are elements 17.1, 18.1, and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–Q are: Literal Meanings Paper Form Reference QTP DIST Gross distribution Box 1 QTP EARNGS Earnings Box 2 QTP BASIS Basis Box 3

# Payee online Transcript Document Display Screen: W–2G (DOC CODE 32)

Exhibit 2.3.35-26 Payee online Transcript Document Display Screen: W–2G (DOC CODE 32) Form W-2G: Certain Gambling Winnings The Payee online Transcript Request document display screen layout of a W-2G (Doc Code 32) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a W2–G this can only be 32 (W–2G) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL W–2G in the case of a W–2G N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Winner's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Winner's name box or Winner's Street Address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Winner's Street Address box or Winner's City, state and ZIP Code box 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Winner's City, state and ZIP Code box 8.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Winner's City, state and ZIP Code box 10.1 18 ACCOUNT NUMBER assigned by payer— will say N/A if blanks present N/A 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's Street address box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's City, state and ZIP Code box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's City, state and ZIP Code box 16.1 20 TYPE OF GAMBLING the following possibilities are interpreted for display from a code present in the document: HORSE RACING DOG RACING JAI-ALAI STATE LOTTERY KENO CASINO TYPE BINGO SLOT MACHINES POKER WINNINGS OTHER Remaining possibilities are: Presence of 0 or blank code will display N/A Presence of other codes will display N/A uninterpreted code Box 3 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a W–2G these are elements 17.1, 18.1 and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220 Possible literal for a W–2G are: Literal Meanings Paper Form Reference GR WINNING Gross winnings Box 1 FED TAX WH Federal income tax withheld Box 4 Box 2 IDEN WAGER Winnings from Identical Wager Box 7

# Payee online Transcript Document Display Screen: SCIR (DOC CODE 33)

Exhibit 2.3.35-27 Payee online Transcript Document Display Screen: SCIR (DOC CODE 33) Form SCIR: State Corporation Information Return Note: This document comes from the State Reverse File Match Initiative (SRFMI) project. The Payee online Transcript Request document display screen layout of a SCIR (Doc Code 33) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SCIR this can only be 33 (SCIR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL SCIR in the case of a SCIR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 40 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE NAME LINE 1 N/A 5.2 53 FEDERAL DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A N/A 6.1 2 PAYEE NAME LINE 2 N/A 6.2 55 STATE DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A N/A 7.1 2 PAYEE NAME LINE 3 7.2 58 STATE IDENTIFICATION NUMBER 8.1 2 PAYEE STREET ADDRESS 8.2 57 AGENCY CODE 8.3 76 SRFMI EXTRACT YEAR 9.1 2 PAYEE CITY 9.2 22 PAYEE STATE CODE 9.3 25 PAYEE ZIP CODE 9.4 31 PAYEE ZIP+4 9.5 53 TAX PERIOD 9.6 74 ADDRESS CHANGE YEAR 10.1 17 ACCOUNT NUMBER 10.2 55 FINAL RETURN INDICATOR Possibilities are: NO YES 10.3 69 INITIAL RETURN INDICATOR Possibilities are: NO YES 10.4 77 SHORT PERIOD INDICATOR Possibilities are: NO YES 11.1 6 PREPARER'S ADDRESS 11.2 57 AMNESTY INDICATORPossibilities are: N: NO Y: YES 11.3 75 NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer record U: Underreporter record 12.1 12 PREPARER'S SSN/PTIN 12.2 32 PREPARER'S PHONE 12.3 54 PREPARER'S EIN 12.4 70 STATE TRANSACTION DATE 13.1 29 PERSONAL HOLDING CORPORATION INDICATORPossibilities are: NO YES 13.2 71 PERSONAL SERVICE CORPORATION INDICATORPossibilities are: NO YES 14.1 2 PAYEE NAME LINE 4 14.2 61 PARENT CORPORATION EIN 14.3 79 1120 FILING STATUS CODEPossibilities are: 00: Separate State/Separate Federal 01: Separate State/Consolidated Federal 02: Consolidated State/Consolidated Federal 15.1 20 FOREIGN CORPORATION INDICATORPossibilities are: NO YES 15.2 39 FISCAL MONTH 15.3 61 XREF PARENT EIN 16.1 14 NAICS CODE 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section MONEY SECTION For a SCIR these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a SCIR are: Literal Meanings Paper Form Reference GROSS RCPT Gross Receipts or Sales for U.S. N/A CST GD SLD Cost of Goods Sold for U.S. N/A CMP OFFCR Compensation of Officers for U.S. N/A SL & WAGES Salary and wages for U.S. N/A TOT DEDCTS Total Deductions for U.S. N/A NETINC/NOL Taxable Income Before NOL Deduction & Special Deduction for U.S. N/A TAX INC US Taxable Income for U.S.: State equivalent to Form 1120, Line 30 N/A

# Payee online Transcript Document Display Screen: SWIR (DOC CODE 34)

Exhibit 2.3.35-28 Payee online Transcript Document Display Screen: SWIR (DOC CODE 34) Form SWIR: State Withholding Information Return Note: This document comes from the State Reverse File Match Initiative (SRFMI) project. The Payee online Transcript Request document display screen layout of a SWIR (Doc Code 34) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SWIR this can only be 34 (SWIR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL SWIR in the case of a SWIR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 40 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE NAME LINE 1 N/A 5.2 79 TIN TYPEPossibilities are: 0: SSN 1: EIN 2: ITIN 3: Other N/A 6.1 2 PAYEE NAME LINE 2 N/A 6.2 55 STATE DOCUMENT LOCATOR NUMBER (DLN) N/A 7.1 2 PAYEE NAME LINE 3 7.2 58 STATE IDENTIFICATION NUMBER 8.1 2 PAYEE STREET ADDRESS 8.2 57 AGENCY CODE 8.3 76 SRFMI EXTRACT YEAR 9.1 2 PAYEE CITY 9.2 22 PAYEE STATE CODE 9.3 25 PAYEE ZIP CODE 9.4 31 PAYEE ZIP+4 9.5 53 TAX PERIOD 9.6 74 ADDRESS CHANGE YEAR 10.1 17 ACCOUNT NUMBER 10.2 55 FINAL RETURN INDICATOR Possibilities are: NO YES 10.3 69 INITIAL RETURN INDICATOR Possibilities are: NO YES 11.1 6 PREPARER'S ADDRESS 11.2 57 AMNESTY INDICATORPossibilities are: NO YES 11.3 75 NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer record U: Underreporter record 12.1 12 PREPARER'S SSN OR PTIN 12.2 32 PREPARER'S PHONE 12.3 54 PREPARER'S EIN 12.4 70 STATE TRANSACTION DATE 13.1 20 FILING REQUIREMENTS FOR STATE WITHHOLDING CODEPossibilities are: 00: Return filed Monthly 01: Return filed Quarterly 02: Return filed Annually 13.2 41 ENTITY TYPE INDICATOR Possibilities are: 1: Sole Proprietor (Form 1040, Schedule C) 2: Partnership (Form 1065) 3: Corporation (Form 1120) 4: Sub S Corporation (Form 1120S) 5: Exempt Organization 6: Fiduciary (Form 1041) 7: Other 13.3 65 NUMBER OF EMPLOYEES 14.1 2 PAYEE NAME LINE 4 14.2 68 SPOUSAL TIN FROM PRIMARY OR XREF SSN 15.1 12 XREF SSN 15.2 33 XREF EIN 15.3 61 XREF PARENT EIN 16.1 21 LATEST TAX YEAR ASSOCIATED WITH SPOUSAL TIN 16.2 47 PRIMARY TIN ON INVALID SEGMENTPossibilities are: blank: N/A NO YES 16.3 70 SPOUSAL TIN ON INVALID SEGMENTPossibilities are: blank: N/A NO YES 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section MONEY SECTION For a SWIR these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a SWIR are: Literal Meanings Paper Form Reference ST WGS TPS State Wages, Tips and Other Compensation N/A TOT STTXWH Total State Income Tax Withheld from Wages, Tips and Other Compensation N/A

# Payee online Transcript Document Display Screen: SSSTIR (DOC CODE 35)

Exhibit 2.3.35-29 Payee online Transcript Document Display Screen: SSSTIR (DOC CODE 35) Form SSSTIR: State Sales, Service or Transaction Information Return Note: This document comes from the State Reverse File Match Initiative (SRFMI) project. The Payee online Transcript Request document display screen layout of a SSSTIR (Doc Code 35) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SSSTIR this can only be 35 (SSSTIR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL SSSTIR in the case of a SSSTIR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 40 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE NAME LINE 1 N/A 5.2 53 FEDERAL DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A N/A 5.3 79 TIN TYPEPossibilities are: 0: SSN 1: EIN 2: ITIN 3: Other N/A 6.1 2 PAYEE NAME LINE 2 N/A 6.2 55 STATE DOCUMENT LOCATOR NUMBER (DLN) Presence of zeroes or blanks will result in display of N/A N/A 7.1 2 PAYEE NAME LINE 3 7.2 58 STATE IDENTIFICATION NUMBER 8.1 2 PAYEE STREET ADDRESS 8.2 57 AGENCY CODE 8.3 76 SRFMI EXTRACT YEAR 9.1 2 PAYEE CITY 9.2 22 PAYEE STATE CODE 9.3 25 PAYEE ZIP CODE 9.4 31 PAYEE ZIP+4 9.5 53 TAX PERIOD 9.6 74 ADDRESS CHANGE YEAR 10.1 17 ACCOUNT NUMBER 10.2 55 FINAL RETURN INDICATOR Possibilities are: NO YES 10.3 69 INITIAL RETURN INDICATOR Possibilities are: NO YES 11.1 6 PREPARER'S ADDRESS 11.2 57 AMNESTY INDICATORPossibilities are: NO YES 11.3 75 NONFILER/UNDERREPORTER INDICATORPossibilities are: N: Non-Filer record U: Underreporter record 12.1 12 PREPARER'S SSN OR PTIN 12.2 32 PREPARER'S PHONE 12.3 54 PREPARER'S EIN 12.4 70 STATE TRANSACTION DATE 13.1 20 FILING REQUIREMENT FOR SALES TAX CODEPossibilities are: 00: Monthly filer 01: Quarterly filer 02: Annual filer 13.2 41 ENTITY TYPE INDICATOR Possibilities are: 1: Sole Proprietor (Form 1040, Schedule C) 2: Partnership (Form 1065) 3: Corporation (Form 1120) 4: Sub S Corporation (Form 1120S) 5: Exempt Organization 6: Fiduciary (Form 1041) 7: Other 14.1 2 PAYEE NAME LINE 4 14.2 68 SPOUSAL TIN FROM PRIMARY OR XREF SSN 15.1 12 XREF SSN 15.2 61 XREF PARENT EIN 16.1 21 LATEST TAX YEAR ASSOCIATED WITH SPOUSAL TIN 16.2 47 PRIMARY TIN FOUND ON INVALID SEGMENTPossibilities are: blank: N/A NO YES 16.3 70 SPOUSAL TIN FOUND ON INVALID SEGMENTPossibilities are: blank: N/A NO YES 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section MONEY SECTION For a SSSTIR these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a SSSTIR are: Literal Meanings Paper Form Reference GR SL SRVC Gross Sales and Services N/A TOT ADD GS Total Additions to Gross Sales and Services N/A TOT DED GS Total Deductions to Gross Sales and Services N/A TOT TXBLSS Total Taxable Sales and Services N/A ST SL TAX State Sales Tax N/A TOT OTH LTX Total Other Local Taxes N/A TOTAL TAX Total Tax N/A

# Payee online Transcript Document Display Screen: 8288-A (DOC CODE 41)

Exhibit 2.3.35-30 Payee online Transcript Document Display Screen: 8288-A (DOC CODE 41) Form 8288-A: Statement of Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests The Payee online Transcript Request document display screen layout of a 8288-A (Doc Code 41) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 8288-A this can only be 41 (8288-A) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 8288-A in the case of a 8288-A N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 RECIPIENT NAME LINE 1 Name of person subject to withholding 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 RECIPIENT NAME LINE 2 Name of person subject to withholding 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 RECIPIENT ADDRESS LINE 1 Foreign address (number, street, and apt. or suite no.) 7.2 62 DATE OF TRANSFER MM-DD-YYYY — will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Box 1 8.1 2 RECIPIENT ADDRESS LINE 2 Foreign address (number, street, and apt. or suite no.) 8.2 64 PAYEE COUNTRY CODE 9.1 2 RECIPIENT CITY LINE City, province, or state, postal code, and country (not U.S.) 10.1 6 STATE CODE City, province, or state, postal code, and country (not U.S.) 10.2 13 PROVINCE CODE City, province, or state, postal code, and country (not U.S.) 10.3 23 COUNTRY CODE (Foreign) To see a list of Country Code, Exhibit 2.3.35-13 Line 11.3. City, province, or state, postal code, and country (not U.S.) 10.4 32 POSTAL CODE City, province, or state, postal code, and country (not U.S.) 12.1 21 WITHHOLDING AGENT TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 12.2 25 WITHHOLDING AGENT TIN formatted as NNN-NN-NNNN, NN-NNNNNNN or NNNNNNNNN Withholding agent's EIN 13.1 2 WITHHOLDING AGENT NAME LINE 1 Withholding agent's name, street address, city, state and ZIP code 20.1 11 REAL PROPERTY DESCRIPTION Box 5 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a W–2G these are elements 17.1, 18.1 and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Possible literal for a 8288-A are: Literal Meanings Paper Form Reference AMT REALZD Amount realized Box 3 WH DSPSTNS Withholding on Dispositions by Foreign Persons. It actually said "Federal income tax withheld" on the paper forjm Box 2 GAIN RECG Gain recognized by foreign corporation Box 4

# Payee online Transcript Document Display Screen: W–4 (DOC CODE 42)This doc code is obsolete

Exhibit 2.3.35-31 Payee online Transcript Document Display Screen: W–4 (DOC CODE 42)This doc code is obsolete Form W-4: Employee's Withholding Allowance Certificate Note: W-4 documents have been declared obsolete in TY2005. These documents are only available from TY2004 to TY2000. The Payee online Transcript Request document display screen layout of a W-4 (Doc Code 42) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a W4 this can only be 42 (W4) or 00 (ALL TYPES) 2.4 68 PAGE NUMBER The current page number of the individual document display. 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 3.1 17 DOCUMENT TYPE LITERAL W4 in the case of a W4 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN 5.1 2 PAYEE ENTITY LINE 1 Name of the payee 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal 8.2 74 NUMBER OF ALLOWANCES CLAIMED Three digit numeric. Non number field will cause N/A to display 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank 9.2 54 W4 TYPE possibilities: NON-EXEMPT EXEMPT N/A (if there is an invalid code) 10.1 17 ACCOUNT NUMBER assigned by payer— will say N/A if blanks or zeroes input 10.2 44 STUDENT STATUS LITERAL possibilities: NON-STUDENT STUDENT (nothing displayed if input indicator not valid) 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. 12.1 2 PAYER ENTITY LINE 1 Name of the payer 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. 24.1 1 LEGAL DEFINER LIST for this screen

# Payee online Transcript Document Display Screen: 1099-SB (DOC CODE 43)

Exhibit 2.3.35-32 Payee online Transcript Document Display Screen: 1099-SB (DOC CODE 43) Form 1099-SB: Seller's Investment Contract. The Payee online Transcript Request document display screen layout of Seller's Investment Contract (Doc Code 16) is shown. A line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit N, P, E, R, H, O, W or C—This screen displays N or P as the default on which direction you were going. EXCEPTION: P is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. N/A 2.4 68 PAGE NUMBER The current page number of the individual document display N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if > 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099-SB in the case of 1099-SB 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says SSN, EIN or TIN N/A 4.2 24 EDITED TIN the request TIN edited as an SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address. 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address . 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media) 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a city line — often it contains the State and 9 digit ZIP with appropriate literal. 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal — often it is blank. 9.2 46 Issuer's Contact Name The life insurance company's name. 10.1 17 Account NUMBER Issuer assigns it — will say N/A if blanks present. 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) 11.3 46 POLICY NUMBER Unique identifying number assigned to the life insurance contract. 12.1 2 PAYER ENTITY LINE 1 This is the name of the payer. 12.2 58 Date of Sale Date of the reportable policy sale . 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line — often it is a street address. Starts in position 4 if TR Agent else position 2. 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address — often it is a CITY/STATE/ZIP line. 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line. 17.1 2 INVESTCONT Literal Seller's investment in contract 17.2 15 Money amount paid to Recipient Issuer's estimate of your investment in the contract (as defined in section 72(e)(6)). 18.1 2 SURRENDAMT Literal Surrender Amount 18.2 15 Money amount paid to Recipient Amount that you would have received upon surrender of the life insurance contract transferred 24.1 1 LEGAL DEFINER LIST for this screen MONEY SECTION For 1099-SB this is the element 17.2 and 18.2 General: This item consist of a 10 position literal beginning in position 15 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for 1099-SB : Literal Meanings Paper Form Reference INVESTCONT Seller's investment in contract Box 1 SURRENDAMT Surrender Amount Box 2

# Payee online Transcript Document Display Screen: 8935 (DOC CODE 44) This doc code is obsolete for TY2021 - TY2014.

Exhibit 2.3.35-33 Payee online Transcript Document Display Screen: 8935 (DOC CODE 44) This doc code is obsolete for TY2021 - TY2014. Form 8935: Airline Payments Report The Payee online Transcript Request document display screen layout of a 8835 (Doc Code 44) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image.

# Payee online Transcript Document Display Screen: 8805 (DOC CODE 46)

Exhibit 2.3.35-34 Payee online Transcript Document Display Screen: 8805 (DOC CODE 46) Form 8805: Foreign Partner's Information Statement of Section 1446 Withholding Tax The Payee online Transcript Request document display screen layout of a 8805 (Doc Code 46) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. 1.1 1 COMMAND CD N/A LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 8805 this can only be 46 (8805) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if > 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 8805 in the case of a 8805 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE NAME LINE 1 Box 1a 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE NAME LINE 2 Box 1a 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE STREET ADDRESS 1 Box 1b 7.2 44 TIERED PARTNERSHIP INDICATOR Possibilities are: 2 = TIERED PARTNERSHIP BOX NOT CHECKED 1 = TIERED PARTNERSHIP BOX CHECKED Not 1 or 2 = Leave blank Box 8a 8.1 2 PAYEE STREET ADDRESS 2 Box 1b 8.2 44 INCOME EXEMPT INDICATOR Possibilities are: 2 = INCOME EXEMPT BOX NOT CHECKED 1 = INCOME EXEMPT BOX CHECKED Not 1 or 2 = Leave blank Box 8b 9.1 2 PAYEE CITY Box 1c 10.1 6 PAYEE STATE CODE Box 1c 10.2 17 PAYEE COUNTRY CODE (Foreign) To see a list of Country Code, Exhibit 2.3.35-13 Line 11.3. Box 4 10.3 27 PAYEE POSTAL CODE N/A 12.1 20 PAYER TIN LITERALPossibilities are SSN, EIN or TIN (when we don't know) N/A 12.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) Box 6 13.1 2 PAYER NAME LINE 1 Box 5a 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 8805 these are elements 21.1 and 22.1 General: These items consist of a 10 position literal beginning position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Possible literal for a 8805 are: Literal Meanings Paper Form Reference ECTI ALLOC Partnership's effectively connected taxable income allocable to partner for the tax year (may be negative) Line 9 TX CR 1446 Total tax credit allowed to partner under section 1446. Line 10 BENF ECTI Amount of ECTI on line 9 to be included in the beneficiary's gross income (may be negative) Line 12 BENF TX CR Amount of tax credit on line 10 that the beneficiary is entitled to claim on its return Line 13

# Payee online Transcript Document Display Screen:1097-BTC (Doc Code 50)

Exhibit 2.3.35-35 Payee online Transcript Document Display Screen:1097-BTC (Doc Code 50) Form 1097-BTC: Bond Tax Credit. The Payee online Transcript Request document display screen layout of 1097-BTC (Doc Code 50) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–LTC this can only be 93 (1099–LTC) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the last document of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–LTC in the case of a 1099–LTC N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 12 RECIPIENT Says "SSN" , "EIN" or "TIN" N/A 4.2 16 EDITED TIN The request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 31 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 RECIPIENT ENTITY LINE 1 Name of the payee Policyholder's name box 6.1 2 RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Policyholder's name box or Policyholder's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Policyholder's Street address box or Policyholder's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 RECIPIENT ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal Policyholder's City, state and ZIP code box 8.2 59 UNIQUE ID CODE 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Policyholder's City, state and ZIP code box 10.1 44 UNIQUE IDENTIFIER C-CUSIP number A-Account number O-Any other identifier UNIQUE IDENTIFIER assigned by the Form 1097-BTC 11.1 24 ISSUER'S NAME TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.2 86 BOND TYPE 101-Clean renewable energy bond 199-Other Codes for tax credit bonds 12.1 2 ISSUER'S NAME ENTITY LINE 1 Name of the payer Issuer's name, street address, city, state, ZIP code and telephone no. box 12.2 86 BOND TYPE 101-Clean renewable energy bond 199-Other Codes for tax credit bonds 13.1 2 ISSUER'S NAME ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 ISSUER'S NAME ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 ISSUER'S NAME ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST For this screen N/A MONEY SECTION For a 1099–LTC these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–LTC are: Literal Meanings Paper Form Reference STTD PRNC Stated principle Box 3 MRCH 15 CR March 15 allowance date credit Box 1a Box 4a JUNE 15 CR June 15 allowance date credit Box 2a Box 4b SEPT 15 CR September 15 allowance date credit Box 3a Box 4c DEC 15 CR December 15 allowance date credit Box 4a Box 4d OTHER CR Other allowance date credit Box 5a GROSS AMT Shows the aggregate gross amount of card/third party network credit transactions made to you through the PSE during the tax year. (see note below) Box 1 JAN CREDS January Credits (see note below) Box 5a FEB CREDS February Credits (see note below) Box 5b MAR CREDS March Credits (see note below) Box 5c APRL CREDS April Credits (see note below) Box 5d MAY CREDS May Credits (see note below) Box 5e JUNE CREDS June Credits (see note below) Box 5f JULY CREDS July Credits (see note below) Box 5g AUG CREDS August Credits (see note below) Box 5h SEPT CREDS September Credits (see note below) Box 5i OCT CREDS October Credits (see note below) Box 5j NOV CREDS November Credits (see note below) Box 5k DEC CREDS December Credits (see note below) Box 5l NOTE. The change of the money amount codes from 300-312 to 350-362 was done to avoid conflict in the meanings of codes 300-312 with Form 1099-K which uses the same codes as "payments". On Form 1097-BTC, these meanings are "credits", not "payments". Form 1097-BTC documents for prior tax years that have been previously posted to the IRMF prior to cycle 06 in calendar year 2016 will continue to have 300-312.

# Payee online Transcript Document Display Screen: 8596 Fed Contractor (DOC CODE 59)

Exhibit 2.3.35-36 Payee online Transcript Document Display Screen: 8596 Fed Contractor (DOC CODE 59) Form 8596: Information Return for Federal Contracts The Payee online Transcript Request document display screen layout of a 8596 FED CONTRACTOR (Doc Code 59) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a Fed Contractor this can only be 59 (Fed Contractor) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL FED CONTR in the case of a FED CONTR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Box 1 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Box 1 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Box 1 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Box 1 8.2 70 CONTRACT COMPLETION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Box 8 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Box 1 9.2 62 CONTRACT QUARTER Possibilities: 1ST QUARTER 2ND QUARTER 3RD QUARTER 4TH QUARTER N/A (If setting not 1, 2, 3 or 4) IRS Generated Field 10.1 17 CONTRACT NUMBER assigned by AGENCY— will say N/A if blanks present Box 10 10.2 69 CONTRACT EFFECTIVE DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Box 7 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer Box 5 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 2 if TR Agent else 4. Box 5 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Box 5 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Box 5 16.1 23 MODIFICATION NUMBER will say N/A if blanks present. Box 13 16.2 42 AGENCY CODE will say N/A if blanks present. Box 11 16.3 59 OFFICE NUMBER will say N/A if blanks present. Box 12 17.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a Fed Contractor this is element 17.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a Fed Contractor is Literal Meanings Paper Form Reference AMT OF CON Total amount obligated under the contract Box 9

# Payee online Transcript Document Display Screen: Form FinCEN CTR 112: Casino (DOC CODE 61)

Exhibit 2.3.35-37 Payee online Transcript Document Display Screen: Form FinCEN CTR 112: Casino (DOC CODE 61) FinCEN CTR form 112: Casino (2020-2015) The Payee online Transcript Request document display screen layout of FinCEN CTR form 112 (Doc Code 61) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a Casino CTR this can only be 61 (Casino CTR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL CASNO CONTR in the case of a CASNO CONTR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Box 3, Box 4 and Box 5 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Usually this is a street address Box 6 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Box 8 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Box 9 and Box 10 8.2 74 TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Line 32 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Box 9 and Box 10 9.2 68 SEQUENCE/TOTAL OF RECORDSThis field contains the sequence of the IRMF record and the total number of IRMF records generated from a CBRS record. Generated by the Currency and Banking Retrieval System (CBRS) database 10.1 17 DOCUMENT NUMBER will say N/A if blanks present Generated by the Currency and Banking Retrieval System (CBRS) database 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer Box 17, Box 18 and Box 19 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Box 20 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Box 22, Box 23 and Box 24 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Box 22, Box 23 and Box 24 16.1 20 TRANSACTION TYPE Possibilities: CASH OUT CASH IN UNKNOWN INSIGNIFICANT N/A (if setting not 1, 2, 3 or blank) 17.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For FinCEN CTR form 112 this is element 17.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a FinCEN 103 or 8362 Casino CTR is: Literal Meanings Paper Form Reference CASHIN CS CASH IN transaction(s) Line 30i on Form 103 Line 31g on Form 103-N CASHOUT CS CASH OUT transaction(s) Line 31i on Form 103 Line 32g on Form 103-N

# Payee online Transcript Document Display Screen: FinCEN Form CMIR 105 (DOC CODE 63)

Exhibit 2.3.35-38 Payee online Transcript Document Display Screen: FinCEN Form CMIR 105 (DOC CODE 63) FinCEN Form CMIR 105: Report of International Transportation of Currency or Monetary Instruments The Payee online Transcript Request document display screen layout of CMIR International Transportation of Currency or Monetary Instruments CTR (Doc Code 63) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a CMIR 4790 this can only be 63 (CMIR 4790) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL CMIR 4790 in the case of a CMIR 4790 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Box 1 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Usually this is a street address Box 6 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Box 6 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Box 6 8.2 62 TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 •Line 20 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Box 6 9.2 2 NUMBER/TOTAL OF RECORDSThis field contains the sequence of the record and the total number of records. Generated by the Currency and Banking Retrieval System (CBRS) database 10.1 17 DOCUMENT NUMBER will say N/A if blanks present Generated by the Currency and Banking Retrieval System (CBRS) database 10.2 59 DATE OF BIRTH MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 •Line 3 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 11.4 44 CTR INDICATOR Possibilities: PART 1 INFO USED (TRAVELER) PART 2 INFO USED (SHIPPER/RECEIVER) (blanks if code is blank or improperly set) Set by Customs 12.1 2 PAYER ENTITY LINE 1 Name of the payer Box 13 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Box 14 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Box 14 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Box 14 16.1 20 TRANSACTION TYPE Possibilities: IMPORT EXPORT UNKNOWN N/A (if setting not 1, 2 or blank) •Line 23 17.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a FinCEN 105 or 4790 CMIR is: Literal Meanings Paper Form Reference AMT OF TRN Amount of Transaction •Line 16 (total)

# Payee online Transcript Document Display Screen: FinCEN Form 8300 (DOC CODE 64)

Exhibit 2.3.35-39 Payee online Transcript Document Display Screen: FinCEN Form 8300 (DOC CODE 64) FinCEN Form 8300: Report of Cash Payments Over $10,000 Received in a Trade or Business The Payee online Transcript Request document display screen layout of Form 8300 (Doc Code 64) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 8300 this can only be 64 (8300) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 8300 in the case of an 8300 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Box 3, Box 4 and Box 5 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2Usually this is a street address Box 9 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Box 9 or Box 10 and Box 11 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Box 9 or Box 10 and Box 11 8.2 62 TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Line 28 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Box 10 and Box 11 9.2 68 NUMBER/TOTAL OF RECORDSThis field contains the sequence of the record and the total number of records generated from a CBRS record. Generated by the Currency and Banking Retrieval System (CBRS) database 10.1 17 DOCUMENT NUMBER assigned by payer—will say N/A if blanks present Generated by the Currency and Banking Retrieval System (CBRS) database 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer Box 16, Box 17 and Box 18 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Box 20 or Box 21 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Box 21 or Box 23 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Box 24 and Box 25 16.1 20 TRANSACTION TYPE Possibilities: PERSONAL PROPERTY PURCHASED REAL PROPERTY PURCHASED PERSONAL SERVICES PROVIDED BUSINESS SERVICES PROVIDED INTANGIBLE PROPERTY PURCHASED DEBT OBLIGATION PAID EXCHANGE OF CASH ESCROW OR TRUST FUNDS OTHER MULTIPLE BOXES CHECKED NOT COMPLETED N/A (if code improperly set) Line 33 17.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For an 8300 this is element 17.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for an 8300 is: Literal Meanings Paper Form Reference AMT OF TRN Amount of Transaction Line 29 or 31

# Payee online Transcript Document Display Screen: K–1 1065 (DOC CODE 65)

Exhibit 2.3.35-40 Payee online Transcript Document Display Screen: K–1 1065 (DOC CODE 65) Form 1065 Schedule K-1: Partner's Share of Income, Deductions, Credits, etc. The Payee online Transcript Request document display screen layout of a K-1 1065 (Doc Code 65) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERNCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a K–1 1065 this can only be 65 (K–1 1065) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL K–1 1065 in the case of a K–1 1065 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 62 SUBMITTED TO: IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank 9.2 69 PARTNER SHARE BEGINNING Line J 10.1 69 PARTNER SHARE ENDING Line J 11.1 20 PAYER ENTITY DATA Name of the payer. N/A 11.2 63 IRA SEP KEOGH IND blank…Box is not checked 1……Box checked Line I1 12.1 2 PAYER ENTITY LINE 1 Sometimes this is a 2nd name line—often it is a street address. 12.2 68 BEGINNING TAX PERIOD Top of Form 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 3rd name line—often it is blank 13.2 65 ENDING TAX PERIOD Top of Form 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line 14.2 56 TAX PERIOD 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a K–1 1065 these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1, 23.1, 17.2, 18.2 and 19.2 General: These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Line numbers, when they appear, refer to the lines on the paper forms. Equivalent magnetic media fields can be found in Publication 1525. Possible literal for a K–1 1065 are: Literal Meanings Paper Form Reference DIVIDENDS Ordinary dividends (may be negative) • Box 6a INTEREST Interest income (may be negative) • Box 5 ROYALTIES Royalties (may be negative) • Box 7 OR INC K–1 • Ordinary business income (loss) • Box 1 REAL EST • Net rental real estate income (loss) • Box 2 OTHER RENT • Other net rental income (loss) • Box 3 GUAR PAYMT • Guaranteed payments • Box 4 SECT179 EX • Section 179 deduction • Box 12 SHT TRM CG Net short-term captial gain (loss) • Box 8 LNG TRM CG Net long-term capital gain (loss) • Box 9a PT3INCLOSS Part III Other Income Loss Amount (can be zero) PT3DEDLOSS Part III Other Deductions Amount (can be zero) NRECOURBEG Nonrecourse Beginning Amount NRECOUREND Nonrecourse Ending Amount QLRECURBEG Qualified Nonrecourse Beginning Amount QLRECUREND Qualified Nonrecourse Ending Amount RECOURBEG Recourse Beginning Amount RECOUREND Recourse Ending Amount DIVDENDEQU DIVIDENDS-EQUIV-AMT

# Payee online Transcript Document Display Screen: K–1 1041 (DOC CODE 66)

Exhibit 2.3.35-41 Payee online Transcript Document Display Screen: K–1 1041 (DOC CODE 66) Form 1041 Schedule K-1: Beneficiary's Share of Income, Deductions, Credits, etc. The Payee online Transcript Request document display screen layout of a K-1 1041 (Doc Code 66) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a K–1 1041 this can only be 66 (K–1 1041) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL K–1 1041 in the case of a K–1 1041 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 4.1 2 PAYEE ENTITY DATASSN, EIN or TIN 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. 6.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 62 SUBMITTED TO IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal 8.2 66 BEGINNING TAX PERIOD Top of form 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank 9.2 63 ENDING TAX PERIOD Top of form 10.1 56 TAX PERIOD 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. 16.1 24 OTHER INFORMATION CODE 1 if there is a money type of 'OTHER INFO', then this field will give further explanation of 'OTHER INFO' code otherwise, this line is blank if there are no 'OTHER INFO' money type. 'OTHER INFO' possible codes: A Tax-exempt interest B Foreign Taxes C Qualified production activities income D Employer's W-2 wages E Net investment income F Gross farm and fishing income G Foreign Trading Gross Receipts (IRC 942(a)) H Other information * Statement was attached to K-1 blank Insignificant Box 14 17.1 24 OTHER INFORMATION CODE 2 if there is a money type of 'OTHER INFO', then this field will give further explanation of 'OTHER INFO' code otherwise, this line is blank if there are no 'OTHER INFO' money type. 'OTHER INFO' possible codes: A Tax-exempt interest B Foreign Taxes C Qualified production activities income D Employer's W-2 wages E Net investment income F Gross farm and fishing income G Foreign Trading Gross Receipts (IRC 942(a)) H Other information * Statement was attached to K-1 blank Insignificant Box 14 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20. 29 MONEY TYPE AND AMOUNT See Money Section 21. 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a K–1 1041 these are elements 20.1, 20.2, 21.1, 21.2, 22.1, 22.2 and 23.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Line numbers, when they appear, refer to the lines on the paper forms. Equivalent magnetic media fields can be found in Publication 1438. Possible literal for a K–1 1041 are: Literal Meanings Paper Form Reference DIVIDENDS Ordinary dividends (may be negative) • Box 2a (present-2016) INTEREST Interest (may be negative) • Box 1 (present-2016) BUSI INC • Ordinary Business Income (present to 2015) (may be negative) • Box 6 (present-2016) SHT TRM CG Net short-term capital gain (may be negative) • Box 3 (present-2016) LNG TRM CG Net long-term capital gain (may be negative) • Box 4a (present-2016) NET RENTAL Net rental real estate income (may be negative) Box 7 (present - 2015) OTH RENTAL Other rental income (may be negative) Box 8 (present - 2015) OTHER INFO Other information Box 14 (present - 2015) OTH PRTFLO Other Portfolio and Non-Business Income (may be negative) Box 5 (present - 2015)

# Payee online Transcript Document Display Screen: K–1 1120S (DOC CODE 67)

Exhibit 2.3.35-42 Payee online Transcript Document Display Screen: K–1 1120S (DOC CODE 67) Form 1120 Schedule K-1: Shareholder's Share of Income, Credits, Deduction, etc. The Payee online Transcript Request document display screen layout of a K-1 1120S (Doc Code 67) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a K–1 1120s this can only be 67 (K–1 1120s) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL K–1 1120S in the case of a K–1 1120S N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 4.1 20 PAYEE ENTITY"SSN" , "EIN" or "TIN" N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee 5.2 66 PAYER'S SUBMISSION DLNPresence of zeroes or blanks will result in display of N/A 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. 6.2 57 TRANSMITTER CONTROL CODENumber assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODENumber assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 62 SUBMITTED TO Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal 8.2 61 PART-3-OTH-INFOPart III Other Information 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank 9.2 71 SHAREHOLDERS PCT OF STOCK SHAREHOLDERS PERCENTAGE OF STOCKS Line F 10.1 66 BEGINNING TAX PERIOD Top of form 11.1 20 PAYER ENTITY DATA N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 63 ENDING TAX PERIOD Top of form 12.1 2 PAYER ENTITY LINE 1 Name of the payer 12.2 55 REPORTING TIN 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address 13.2 REPORTING NAME AND ENTITY TYPE 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address or a CITY/STATE/ZIP line 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. 16.1 24 CREDITS CODE 1 if there is a money type of 'CR&CR RCAP', then this field will give further explanation of 'CR&CR RCAP' code otherwise, this line is blank if there is no 'CR&CR RCAP' money type. 'CR&CR RCAP' possible codes: A Low-income housing credit (section 42(j)(5)) B Low-income housing credit (other) C Qualified rehabilitation expend. (rental real estate) D Qualified rehabilitation expend. (not rentl real est) E Basis of energy property F Other rental real estate credits G Other rental credits H Undistributed capital gains credits I Credit for alcohol used as fuel J Work opportunity credit K Welfare-to-work credit L Disabled access credit M Empowerment zone & renewal community employment crdt N Credit for increasing research activities O New markets credit P Crdt for employer social security and Medicare taxes Q Backup withholding R Recapture of low-income housing crdt (section 42(j)(5)) S Recapture of low-income housing crdt (other) T Recapture of investment credit U Other credits V Recapture of other credits * Statement was attached to K-1 blank Insignificant Box 14 (present - 2015) 17.1 24 CREDITS CODE 2 if there is a money type of 'CR&CR RCAP', then this field will give further explanation of 'CR&CR RCAP' code otherwise, this line is blank if there is no 'CR&CR RCAP' money type. 'CR&CR RCAP' possible codes: A Low-income housing credit (section 42(j)(5)) B Low-income housing credit (other) C Qualified rehabilitation expend. (rental real estate) D Qualified rehabilitation expend. (not rentl real est) E Basis of energy property F Other rental real estate credits G Other rental credits H Undistributed capital gains credits I Credit for alcohol used as fuel J Work opportunity credit K Welfare-to-work credit L Disabled access credit M Empowerment zone & renewal community employment crdt N Credit for increasing research activities O New markets credit P Crdt for employer social security and Medicare taxes Q Backup withholding R Recapture of low-income housing crdt (section 42(j)(5)) S Recapture of low-income housing crdt (other) T Recapture of investment credit U Other credits V Recapture of other credits * Statement was attached to K-1 blank Insignificant Box 14 (present - 2015) 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20.2 29 MONEY TYPE AND AMOUNT See Money Section 20.3 56 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 230.1 2 MONEY TYPE AND AMOUNT See Money Section 23.2 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For an K–1 1120S these are elements 20.1, 20.2, 20.3, 21.1, 21.2, 22.1, 22.2, 23.1 and 23.2 General: These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Line numbers, when they appear, refer to the lines on the paper forms. Possible literal for a K–1 1120S are: Literal Meanings Paper Form Reference DIVIDENDS Ordinary dividends (may be negative) • Box 5a (present - 2015) INTEREST Interest income (may be negative) • Box 4 (present - 2015) ROYALTIES Royalties • Box 6 (present - 2015) OR INC K–1 • Ordinary business income (loss) (present - 2015) • Box 1(present - 2015) REAL EST • Net rental real estate income (loss) (present - 2015) • Box 2 (present - 2015) OTHER RENT • Other net rental income (loss) (present - 2015) • Box 3 (present - 2015) SECT179 EX • Section 179 deduction (present - 2015) • Box 11 (present - 2015) SHT TRM CG Net short-term capital gain (loss) • Box 7 (present - 2015) LNG TRM CG Net long-term capital gain (loss) • Box 8a (present - 2015) CREDITS CR&CR RCAP • Credits (present to 2015) • Credits & credit recapture • Box 13 1st line PT3INCLOSS Part III Other Income Loss Amount (can be zero) PT3DEDLOSS Part III Other Deducted Amount (can be zero) PT3OTHINFO Part III Other Information Box 17 (2024)

# Payee online Transcript Document Display Screen: 1099–NEC (DOC CODE 71)

Exhibit 2.3.35-43 Payee online Transcript Document Display Screen: 1099–NEC (DOC CODE 71) Form 1099 NEC: Nonemployee Compensation Note: Document code 71 was used for TY2013 and TY2016 to TY2019 Form 1099-H. Form 1099-H was reinstated in TY2022 as doc code 90. The Payee online Transcript Request document display screen layout of a 1099-NEC (Doc Code 71) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–DIV this can only be 91 (1099–DIV) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–NEC in the case of a 1099–NEC N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 RECIPIENT"SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 63 SECOND NOTICE IND Box 2 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 10.1 55 FATCA IND 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 62 DIRECT-SALES-IND 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT Box 1 18.1 2 MONEY TYPE AND AMOUNT Box 2

# Payee online Transcript Document Display Screen: 5498–ESA (DOC CODE 72)

Exhibit 2.3.35-44 Payee online Transcript Document Display Screen: 5498–ESA (DOC CODE 72) Form 5498-ESA: Coverdell ESA Contribution Information The Payee online Transcript Request document display screen layout of a 5498-ESA (Doc Code 72) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 5498–ESA this can only be 72 (5498–ESA) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL5498–ESA in the case of 5498–ESA N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN, EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Transferor's name box 5.2 66 PAYER'S SUBMISSION DLNPresence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address Transferor's name box or Transferor's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address– often it is a CITY line Transferor's Street address box or Transferor's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 61 PAYEE ENTITY LINE 4 Sometimes this is a CITY line- often it contains the State and 9 digit ZIP with appropriate literal Transferor's City, state and ZIP code box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Transferor's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Filer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line- often it is a street address. Starts in position 2 if TR Agent else 4. Filer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address- often it is a CITY/STATE/ZIP line Filer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Filer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 5498–ESA these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 5498–ESA are: Literal Meanings Paper Form Reference ESA CTB Coverdell ESA contributions Box 1 ESA RO CTB Rollover contributions Box 2

# Payee online Transcript Document Display Screen: 1099–CAP (DOC CODE 73)

Exhibit 2.3.35-45 Payee online Transcript Document Display Screen: 1099–CAP (DOC CODE 73) Form 1099-CAP: Changes in Corporate Control and Capital Structure The Payee online Transcript Request document display screen layout of a 1099-CAP (Doc Code 73) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desire). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–CAP this can only be 73 (1099–CAP) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–CAP in the case of 1099–CAP N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 PAYEE ENTITY DATA says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address or City, State and ZIP code box 7.2 2 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 1 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's Street address or Recipient's City, State and ZIP code box 8.2 56 TRANSACTION DATE MM-DD-YYYY (Date of sale or exchange) Box 1 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Recipient's Street address or City, State and ZIP code box 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 11.1 20 PAYER ENTITY DATA Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 14.1 2 PAYER ENTITY LINE 2 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 14.2 67 NUMBER OF SHARES EXCHANGED. • Box 3 (present - 2015) 15.1 2 PAYER ENTITY LINE 3 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 15.2 62 CLASS OR CLASSES OF STOCK EXCHANGED. • Box 4 (present - 2015) 17.1 2 MONEY TYPE AND AMOUNT See Money Section MONEY SECTION For a 1099–CAP these are elements 17.1, 18.1, 19.1 and 20.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–CAP are: Literal Meanings Paper Form Reference AGGRGT AMT Aggregate amount received Box 2 (present - 2015)

# Payee online Transcript Document Display Screen: 1098–Q (DOC CODE 74)

Exhibit 2.3.35-46 Payee online Transcript Document Display Screen: 1098–Q (DOC CODE 74) Form 1098-Q: Qualifying Longevity Annuity Contract (QLAC) Information The Payee online Transcript Request document display screen layout of a 1098-Q (Doc Code 74) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. NOTE: Errors are treated as if you had entered the default. 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired) 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. 2.4 68 PAGE NUMBER The current page number of the individual document display 2.5 76 MAX PAGE NUMBER The page number of the last document of— the individual document display **** if> 9999 3.1 17 DOCUMENT TYPE LITERAL 1099-K 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" " 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN 5.1 2 PAYEE ENTITY LINE 1 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 61 SUBMITTED TO IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line— often it contains the State and 9 digit ZIP with appropriate literal 8.2 43 SECOND NOTICE INDICATOR 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line— often it is blank 9.2 43 ANNUITY START DATE YYYYMMDD 10.1 16 ACCOUNT NUMBER 10.2 60 ACCELERATED START DATE IND 0...Start Date is not accelerated 1...Start Date may be accelerated 11.1 19 PAYER ENTITY DATA edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) 12.1 2 PAYER ENTITY LINE 1 13.1 2 PAYER ENTITY LITERAL This literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element). 13.2 49,57,65, 73 JAN, FEB, MAR, APR Day of month (dd) that last payment was made 14.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line— often it is a street address. 14.2 49,57,65, 73 MAY, JUN, JUL, AUG Day of month (dd) that last payment was made 15.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address— often it is a CITY/STATE/ZIP line 15.2 49,57,65, 73 SEP, OCT, NOV, DEC Day of month (dd) that last payment was made 19.1 2,29,55 MONEY TYPE AND AMOUNT 20.1 2,29,55 MONEY TYPE AND AMOUNT 21.1 2,29,55 MONEY TYPE AND AMOUNT 22.1 2,29,55 MONEY TYPE AND AMOUNT 23.1 2,29,55 MONEY TYPE AND AMOUNT Literal Meanings Paper Form Reference JAN DD Day of month (dd) that last payment was made Box 5a FEB DD Day of month (dd) that last payment was made Box5b MAR DD Day of month (dd) that last payment was made Box5c APRIL DD Day of month (dd) that last payment was made Box5d MAY DD Day of month (dd) that last payment was made Box5e JUNE DD Day of month (dd) that last payment was made Box5f JULY DD Day of month (dd) that last payment was made Box5g AUGUST DD Day of month (dd) that last payment was made Box5h SEPT DD Day of month (dd) that last payment was made Box5i OCT DD Day of month (dd) that last payment was made Box5j NOV DD Day of month (dd) that last payment was made Box5k DEC DD Day of month (dd) that last payment was made Box5l

# Payee online Transcript Document Display Screen: 1099–S (DOC CODE 75)

Exhibit 2.3.35-47 Payee online Transcript Document Display Screen: 1099–S (DOC CODE 75) Form 1099-S: Proceeds From Real Estate Transactions The Payee online Transcript Request document display screen layout of a 1099-S (Doc Code 75) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–S this can only be 75 (1099–S) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–S in the case of 1099–S N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN, EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Transferor's name box 5.2 66 PAYER'S SUBMISSION DLNPresence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address Transferor's name box or Transferor's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address– often it is a CITY line Transferor's Street address box or Transferor's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 61 PAYEE ENTITY LINE 4 Sometimes this is a CITY line- often it contains the State and 9 digit ZIP with appropriate literal Transferor's City, state and ZIP code box 8.2 61 DATE OF CLOSING MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31 Box 1 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Transferor's City, state and ZIP code box 9.2 44 TRANSFER INDICATOR Possibilities: PROPERTY OR SERVICES NOT RECEIVED PROPERTY OR SERVICES RECEIVED (blanks if indicator improperly set) Box 4 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 57 FOREIGN IND Box 5 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Filer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line- often it is a street address. Starts in position 2 if TR Agent else 4. Filer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address- often it is a CITY/STATE/ZIP line Filer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Filer's name, street address, city, state, ZIP code and telephone no. box 16.1 20 ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display Box 3 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–S these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–S are: Literal Meanings Paper Form Reference REAL ES SL Gross proceeds Box 2 BYR RE TAX Buyer's part of real estate tax Box 6

# Payee online Transcript Document Display Screen: 1098–C (DOC CODE 78)

Exhibit 2.3.35-48 Payee online Transcript Document Display Screen: 1098–C (DOC CODE 78) Form 1098-C: Contributions of Motor Vehicles, Boats, and Airplanes The Payee online Transcript Request document display screen layout of a 1098-C (Doc Code 78) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1098–C this can only be 78 (1098–C) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1098–C in the case of 1098–C N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN Donor's identification number 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Donor's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address Donor's name box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Donor's name box 7.2 2 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 1 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Donor's City, state, and ZIP code box 8.2 56 DATE OF CONTRIBUTION MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31 Box 1 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Donor's City, state, and ZIP code box 9.2 58 DATE OF SALE MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31 Box 4b (present - 2015) 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 68 ARM'S LENGTH INDICATORPossibilities: SOLD NOT SOLD N/A if indicator improperly set. Box 4a - Donee certifies that vehicle was sold in arm's length transaction to unrelated party 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) Donee's identification number 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 68 BOX 5A CERTIFICATION INDICATOR Possibilities: CERTIFIES NOT CHECKED N/A if indicator improperly set. Box 5a - Donee certifies that vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use 12.1 2 PAYER ENTITY LINE 1 Name of the payer Donee's name, street address, city, state, ZIP code and telephone no. box 12.2 66 NEEDY INDIVIDUAL INDICATOR Possibilities: BOX 5B CHK BOX 5B NOT CHK Box 5b (present - 2015) 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Donee's name, street address, city, state, ZIP code and telephone no. box 13.3 68 GOODS OR SERVICES CODEPossibilities: YES NO NEITHER CHK Box 6a (present - 2015) 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Donee's name, street address, city, state, ZIP code and telephone no. box 14.2 68 INTANGIBLE RELIGIOUS BENEFITS INDICATORPossibilities: BOX 6C CHK BOX 6C NOT CHK Box 6c (present - 2015) 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Donee's name, street address, city, state, ZIP code and telephone no. box 15.2 68 CONTRIBUTION LIMIT INDICATOR Possibilities: BOX 7 CHK BOX 7 NOT CHK Box 7 (present - 2015) 16.1 23 MAKE, MODEL AND YEAR OF VEHICLE Box 2 17.1 41 VEHICLE OR OTHER IDENTIFICATION NUMBER Box 3 18.1 26 DESCRIPTION FROM BOX 5C Whatever is present except blanks will cause N/A to display Box 5c - Donee certifies the following detailed description of material improvements or significant intervening use and duration of use 19.1 21 GOODS AND SERVICES DESCRIPTIONWhatever is present except blanks will cause N/A to display Box 6c (present - 2015) - Describe the goods and services, if any, that were provided. 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1098–C these are elements 20.1 and 21.1 General: These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1098–C is: Literal Meanings Paper Form Reference PRCDS SALE Gross proceeds from sale Box 4c VL GDS&SRV Value of goods and services provided in exchange for the vehicle Box 6b (present - 2015)

# Payee online Transcript Document Display Screen: 1099–B (DOC CODE 79)

Exhibit 2.3.35-49 Payee online Transcript Document Display Screen: 1099–B (DOC CODE 79) Form 1099-B: Proceeds From Broker and Barter Exchange Transactions The Payee online Transcript Request document display screen layout of a 1099-B (Doc Code 79) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–B this can only be 79 (1099–B) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–B in the case of 1099–B N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line-often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address or City, State and ZIP code box 7.2 2 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 1 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's Street address or Recipient's City, State and ZIP code box 8.2 56 DATE SOLD MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31 Box 1c 8.3 75 Basis Reported IRS Indicator (CHECKBOX) Possibilities: A-Short Term Transaction for which the Cost or Other Basis is being reported to the IRS B-Short Term Transaction for which the Cost or Other Basis is NOT being reported to the IRS D-Lone Term Transaction for which the Cost or Other Basis is being reported to the IRS E-Long Term Transaction for which the Cost or Other Basis is NOT being reported to the IRS X-Transaction if you cannot determine whether the Recipient should check Box B or Box E on Form 8949 because the Holding Period is unknown Blank-Transactions that do not flow to Form 8949 BOX 12 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Recipient's Street address or City, State and ZIP code box 9.2 72 GROSS PROCEEDS (CHECKBOX) Possibilities: YES NO N/A - if indicator improperly set. Box 6 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 72 NET PROCEEDS (CHECKBOX) Possibilities: YES NO N/A - if indicator improperly set. Box 6 11.1 20 PAYER ENTITY Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 58 CUSIP NUMBER Whatever is present except blanks will cause N/A to display Box 1b 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 12.2 44 SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set) 2nd TIN Not. box 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 13.2 44 BASIS REPORTED IRS INDICATOR Possibilities: RCPNT CANNOT TAKE A LOSS ON TX RETURN RCPNT CAN TAKE A LOSS ON TAX RETURN N/A if indicator improperly set. Box 12 (present - 2015) 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 14.2 59 DATE ACQUIRED DATE OF ACQUISITION Box 1b (present - 2015) 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 15.2 58 GAIN OR LOSS CODE 0...Box not checked 1...Short-term 2...Long-term 3...Ordinary and Short-Term 4...Ordinary and Long-Term Box 2 (present - 2015) 16.1 20 ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display • Box 1a (present - 2015) 17.1 2 NONCOVERED SECURITY INDICATOR blank...Nothing checked 1...Noncovered Security Basis not reported to IRS (Box 5) 2...Noncovered Security Basis reported to IRS (Box 3) Box 3,5 (present - 2015) 18.1 54 FATCA Filing Requirement CODE "1" or blank 18.2 64 Proceeds From Collectible QOF Box 3 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–B these are elements 17.1, 17.2, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–B are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 4 BARTERING Bartering Box 13 (present - 2015) PROFT&LOSS Aggregate profit or (loss) • Box 11 (present - 2015) REALIZED Profit or (loss) realized in Current Year • Box 8 (present - 2015) UNREAL PY Unrealized profit or (loss) on open contracts—12/31/Prior Year Box 9 (present - 2015) PROCEEDS (present-2015) STOCK&BOND (2013) Proceeds (may be negative) Stocks, Bonds, etc. (may be negative) Box 1d (present - 2015) UNREAL CY Unrealized profit or (loss) on open contracts—12/31/Current Year Box 10 (present - 2015) COST&BASIS Cost or Other Basis Box 1e (present - 2015) ADJUSTMENT (present-2015) SALE&LOSS (2013) Adjustments Wash Sale Loss Disallowed Box 1g (present - 2015) ACCRUED MDA Accrued Market Discount Amount Box 1f

# Payee online Transcript Document Display Screen: 1099–A (DOC CODE 80)

Exhibit 2.3.35-50 Payee online Transcript Document Display Screen: 1099–A (DOC CODE 80) Form 1099-A: Acquisition or Abandonment of Secured Property The Payee online Transcript Request document display screen layout of a 1099-A (Doc Code 80) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–A this can only be 80 (1099–A) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–A in the case of 1099–A N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Borrower's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Borrower's name box or Borrower's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an information Document within a large multi-departmental payer. N/A 7.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Borrower's Street address box or Borrower's City, state and ZIP code box 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Borrower's City, state and ZIP code box 8.2 62 ACQUISITION DATE MM-DD-YYYY will say N/A if non numeric present of MM not 01 to 12 and or DD not 01 to 31 Box 1 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Borrower's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 45 PERSONAL LIABILITY Possibilities: "Y" BOX CHKD (PERSONALLY LIABLE) "N" BOX CHKD (NOT PERSONALLY LIABLE) BOTH BOXES CHECKED NEITHER BOX CHECKED Box 5 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Lender's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Lender's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Lender's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. Lender's name, street address, city, state, ZIP code and telephone no. box 16.1 20 ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display Box 6 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–A these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–A are: Literal Meanings Paper Form Reference PRPTY FMV Fair market value of property Box 4 DEBT OUT Balance of principal outstanding Box 2

# Payee online Transcript Document Display Screen: 1098 (DOC CODE 81)

Exhibit 2.3.35-51 Payee online Transcript Document Display Screen: 1098 (DOC CODE 81) Form 1098: Mortgage Interest Statement The Payee online Transcript Request document display screen layout of a 1098 (Doc Code 81) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1098 this can only be 81 (1098) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1098 in the case of 1098 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Payer's/Borrower's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Payer's/Borrower's name box or Payer's/Borrower's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Payer's/Borrower's Street address box or Payer's/Borrower's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Payer's/Borrower's City, state and ZIP code box 8.2 66 NUMBER OF MORTGAGED PROPERTIES The number of mortgaged properties Box 9 (2019) 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Payer's/Borrower's City, state and ZIP code box 9.2 63 MORTGAGE ORIGINATION DATE Box 3 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 70 PROPERTY ADDRESS VERIFICATION Box 7 11.1 24 PAYER/LENDER edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Recipient's/Lender's name, address and telephone number box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Recipient's/Lender's name, address and telephone number box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Recipient's/Lender's name, address and telephone number box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Recipient's/Lender's name, address and telephone number box 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1098 these are elements 17.1, 18.1, and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1098 are: Literal Meanings Paper Form Reference POINTS PD Points paid on purchase of principal residence Box 2 OVERPD INT Refund of overpaid interest Box 3 MTG INT PD Mortgage interest received from payer(s)/borrower(s) Box 1 MRTG INS Mortgage Insurance Premiums Box 4 (present - 2015) OUTST MRTG Outstanding mortgage principle Box 2

# Payee online Transcript Document Display Screen: SSA–1099 (DOC CODE 82)

Exhibit 2.3.35-52 Payee online Transcript Document Display Screen: SSA–1099 (DOC CODE 82) Form SSA-1099: Social Security Benefit Statement Form RRB-1099: Railroad Retirement Benefit Statement The Payee online Transcript Request document display screen layout of a SSA-1099 or RRB-1099 (Doc Code 82) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a SSA–1099 this can only be 82 (SSA–1099) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERALSSA–1099 in the case of a SSA–1099 N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee 5.2 70 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal 8.2 56 TRUST FUND Possibilities are: DISABILITY RETIREMENT N/A (if code improperly set) SSA Generated Field 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the state and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank 9.2 62 SSA/RRB IND Possibilities: EITHER SSA OR RRB BOTH SSA AND RRB N/A (if code improperly set) SSA Generated Field 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present N/A 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line- often it is a street address. Starts in position 4 if TR Agent else 2. 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a SSA—1099 these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1, 23.1 and 17.2 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a SSA—1099 are: Literal Meanings Paper Form Reference PENS/ANN • Benefits Paid in Current Year (SSA-1099) • Gross Social Security Equivalent Benefits Portion of Tier 1 Paid in Current year (RRB-1099) Box 3 FED TAX WH Voluntary Federal Income Tax Withholding • SSA-1099: Box 6 • RRB-1099: Box 10 REPAYMENTS • Benefits Repaid to SSA in Current Year (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in Current Year (RRB-1099) Box 4 WC OFFSET Workers' Compensation Offset in Current Year • SSA-1099: Box 3 • RRB-1099: Box 6 REPAY NNNN • Benefits Repaid to SSA in [Current Year-1] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-1] (RRB-1099) Box 4 REPAY NNNN • Benefits Repaid to SSA in [Current Year-2] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-2] (RRB-1099) Box 4 REPAY NNNN • Benefits Repaid to SSA in [Current Year-3] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-3] (RRB-1099) Box 4 REPAY NNNN • Benefits Repaid to SSA in [Current Year-4] (SSA-1099) • Social Security Equivalent Benefit Portion of Tier 1 Repaid to RRB in [Current Year-4] (RRB-1099) Box 4 Note: WHERE THE REPAY NNNN FIELD TY'S ARE TY minus 1, 2, 3 OR 4. (Example given is for 2015)

# Payee online Transcript Document Display Screen: 1098–T (DOC CODE 83)

Exhibit 2.3.35-53 Payee online Transcript Document Display Screen: 1098–T (DOC CODE 83) Form 1098-T: Tuition Statement The Payee online Transcript Request document display screen layout of a 1098-T (Doc Code 83) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default depending on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1098–T this can only be 83 (1098–T) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1098–T in the case of a 1098–T N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Student's name box 5.2 70 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Student's name box or Student's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Student's Street address box or Student's City, state and ZIP code box 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Student's City, state and ZIP code box 8.2 44 HALF TIME INDICATOR Possibilities: LESS THAN HALF TIME STUDENT GRTR THAN OR EQ TO HALF TIME STUDENT N/A (if code improperly set) • Box 8 (present - (2015) 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Student's City, state and ZIP code box 9.2 44 GRADUATE STUDENT INDICATOR Possibilities: GRADUATE STUDENT NOT A GRADUATE STUDENT N/A (if code improperly set) • Box 9 (present - 2015) 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 ACADEMIC PERIOD CODE Possibilities are: YES = AMOUNT IN BOX 1 OR 2 IS FOR AN ACADEMIC PERIOD BEGINNING JANUARY - MARCH OF NEXT TAX YEAR NO = ACADEMIC PERIOD BOX NOT CHECKED N/A (if code improperly set) • Box 7 (present - 2015) 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 44 METHOD OF REPORTING INDICATOR Possibilities: NO CHANGE IN RPRTNG METHOD PREV YEAR A CHANGE IN RPRTNG METHOD PREV YEAR If not the above two indicators, it will be left blank PREVIOUS YEAR AMOUNT CODE Possibilities: PREVIOUS YEAR AMT INCLUDED IN BOX 1 PREVIOUS YEAR AMT INCLUDED IN BOX 2 If not the above two codes, it will be left blank NOTE:Osolete for TY2019. Box 3 12.1 2 PAYER ENTITY LINE 1 Name of the payer Filer's name, street address, city, state, ZIP code and telephone number box 12.2 69 TIN CHECKBOX Name of the payer After box 2, before box 3 – where student would normally enter Social Security number 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Filer's name, street address, city, state, ZIP code and telephone number box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Filer's name, street address, city, state, ZIP code and telephone number box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Filer's name, street address, city, state, ZIP code and telephone number box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1098-T these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1098-T are: Literal Meanings Paper Form Reference QLF TTN&RE Payments received for qualified tuition and related expenses Box 1 (present -2015) SCH OR GRT Scholarships or Grants • Box 5(present - 2015) AMNTS BILL Amounts billed for qualified tuition and related expenses Box 2 (present - 2015) ADJSTMT PY Adjustments made for a prior year • Box 4 (present - 2015) ADJST SCHL Adjustments to scholarships or grants for a prior year • Box 6 (present - 2015) RFUNS TTN Reimbursements or refunds of qualified tuition and related expenses from an insurance contract • Box 10 (present - 2015)

# Payee online Transcript Document Display Screen: 1098–E (DOC CODE 84)

Exhibit 2.3.35-54 Payee online Transcript Document Display Screen: 1098–E (DOC CODE 84) Form 1098-E: Student Loan Interest Statement The Payee online Transcript Request document display screen layout of a 1098-E (Doc Code 84) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–E this can only be 84 (1098–E) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1098–E in the case of a 1098–E N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Borrower's name box 5.2 70 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Borrower's name box or Borrower's Street address box 6.2 57 TRANSMITTAL CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Borrower's Street address box or Borrower's City, state and ZIP code box 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Borrower's City, state and ZIP code box 8.2 66 LOAN ORIGINATION FEE INDICATOR Possiblities are CHECKED NOT CHECKED N/A Box 2 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Borrower's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Recipient's/Lender's name, address and telephone number box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Recipient's/Lender's name, address and telephone number box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Recipient's/Lender's name, address and telephone number box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. Recipient's/Lender's name, address and telephone number box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1098–E this is element 17.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1098–E is: Literal Meanings Paper Form Reference STD LN INT Student loan interest received by lender Box 1

# Payee online Transcript Document Display Screen: 1099–C (DOC CODE 85)

Exhibit 2.3.35-55 Payee online Transcript Document Display Screen: 1099–C (DOC CODE 85) Form 1099-C: Cancellation of Debt The Payee online Transcript Request document display screen layout of a 1099-C (Doc Code 85) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–C this can only be 85 (1099–C) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–C in the case of a 1099–C N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 4.1 20 PAYEE ENTITY DATA N/A 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Debtor's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Debtor's name box or Debtor's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Debtor's Street address box or Debtor's City, state and ZIP code box 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Debtor's City, state and ZIP code box 8.2 62 DATE CANCELED MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Box 1 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Debtor's City, state and ZIP code box 9.2 44 BANKRUPTCY INDICATOR Possibilities: BANKRUPTCY INDICATED BANKRUPTCY NOT INDICATED Box 6 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 10.2 44 PERSONAL LIABILITY (BELOW): N/A 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 45 PERSONAL LIABILITY INDICATOR Possibilities are: YES, PERSONALLY LIABLE NO, NOT PERSONALLY LIABLE N/A Box 5 (present-2016) 12.1 2 PAYER ENTITY LINE 1 Name of the payer Creditor's name, street address, city, state and ZIP code box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 45 IDENTIFIABLE EVENT CODE Sometimes this is a 2nd name line— often it is a street address. Starts in position 4 if TR Agent else 2. Add new value "H' (2017) Other actual discharge before identifiable event Creditor's name, street address, city, state and ZIP code box 6 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Creditor's name, street address, city, state and ZIP code box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. Creditor's name, street address, city, state and ZIP code box 16.1 20 DEBT DESCRIPTION Whatever is present for blanks will cause N/A to display Box 4 (present-2016) 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–C this is element 17.1, 18.1 and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–C are: Literal Meanings Paper Form Reference PRPTY FMV Property Fair Market Value Box 7 AMT DBT CN Amount of Debt Discharged (present - 2015) Amount of debt canceled Box 2 INT FORGVN Interest Forgiven Amount Box 3

# Payee online Transcript Document Display Screen: 1099–G (DOC CODE 86)

Exhibit 2.3.35-56 Payee online Transcript Document Display Screen: 1099–G (DOC CODE 86) Form 1099-G: Certain Government Payments The Payee online Transcript Request document display screen layout of a 1099-G (Doc Code 86) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–G this can only be 86 (1099–G) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL1099–G in the case of a 1099–G N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 18.2 64 TAX YEAR OF REFUND Possibilities: UNSET YYYY Will display N/A (if code improperly set) Box 3 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Recipient's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER assigned by payer—will say N/A if blanks present Account number box 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 16.1 17 1099–G OFFSET Possibilities: NOT REFUND, CREDIT OR OFF SET FOR TRADE OR BUSINESS REFUND, CREDIT OR OFFSET FOR TRADE OR BUSINESS N/A (displayed if code improperly set) Box 8 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–G these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–G are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 4 TX GRANT Taxable grants Box 6 UNEMPL COM Unemployment compensation Box 1 AG SUBS Agriculture payments Box 7 PR YR RFND State or local income tax refunds, credits, or offsets Box 2 RTAA PYMNT RTAA payments Box 5 MRKGAINCCC Market gain on Commodity Credit Corporation loans repaid on or after January 1, 2007 Box 9 (2015)

# Payee online Transcript Document Display Screen: Form FinCEN CTR 112 (DOC CODE 89)

Exhibit 2.3.35-57 Payee online Transcript Document Display Screen: Form FinCEN CTR 112 (DOC CODE 89) Form FinCEN CTR 112: Currency Transaction Report The Payee online Transcript Request document display screen layout of a FinCEN CTR 112 (Doc Code 89) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a CTR this can only be 89 (CTR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL CTR in the case of a CTR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL Says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN The request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN N/A 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Box 2, Box 3 and Box 4 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Usually this is a street address Box 7 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Box 7 or Box 9 7.2 62 SUBMISSION MEDIAPossibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Box 9 or Box 10 and Box 11 8.2 62 TRANSACTION DATE MM-DD-YYYY will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Line 28 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal; is a CITY line—often it is blank Box 10 and Box 11 9.2 68 NUMBER/TOTAL OF RECORDSThis field contains the sequence of the record and the total number of records generated from a CBRS record. Generated by the Currency and Banking Retrieval System (CBRS) database 10.1 18 DOCUMENT NUMBER Assigned to this document—will say N/A if blanks present Generated by the Currency and Banking Retrieval System (CBRS) database 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. N/A 12.1 2 PAYER ENTITY LINE 1 Name of the payer Box 15, Box 16 and Box 17 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Box 18 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address— often it is a CITY/STATE/ZIP line Box 18 or Box 20, Box 21 and Box 22 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Box 20, Box 21 and Box 22 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a FinCEN 112 or 4789 CTR these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Possible literal for a FinCEN 112 or 4789 CTR is: Literal Meanings CASHIN CT Total cash in CASHOUT CT Total cash out

# Payee online Transcript Document Display Screen: 1099–H (DOC CODE 90). This Doc Code replaces doc code 71 for Form 1099-H effective TY2022.

Exhibit 2.3.35-58 Payee online Transcript Document Display Screen: 1099–H (DOC CODE 90). This Doc Code replaces doc code 71 for Form 1099-H effective TY2022. Form 1099-H: Health Coverage Tax Credit (HCTC) Advance Payments The Payee online Transcript Request document display screen layout of a 1099-H (Doc Code 90) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit N, P, E, R, H, O, W or C—This screen displays N or P as the default on which direction you were going. EXCEPTION: P is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–DIV this can only be 91 (1099–DIV) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–H in the case of a 1099–H N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 RECIPIENT DATA: N/A 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMITTED TO IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 66 MONTHS HCTC RECEIVED Box 2 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER Assigned by payer — will say N/A if blanks present Account number box 11.1 20 ISSUER ENTITY DATA Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 ISSUER ENTITY TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN Edited NNNNNNNNN (when we don't know) N/A 12.1 2 ISUER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 ISUER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 ISUER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 ISUER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20.2 29 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST For this screen N/A MONEY SECTION Possible literals for a 1099–H are: Payment Code Literal Meanings Paper Form Reference 112 HLTH INS A Amount of HCTC advance payments Box 1 122 ADVPAY JAN Advanced Payment for January Box 3 123 ADVPAY FEB Advanced Payment for February Box 4 124 ADVPAY MAR Advanced Payment for March Box 5 125 ADVPAY APR Advanced Payment for April Box 6 126 ADVPAY MAY Advanced Payment for May Box 7 127 ADVPAY JUN Advanced Payment for June Box 8 138 ADVPAY JUL Advanced Payment for July Box 9 139 ADVPAY AUG Advanced Payment for August Box 10 140 ADVPAY SEP Advanced Payment for September Box 11 141 ADVPAY OCT Advanced Payment for October Box 12 142 ADVPAY NOV Advanced Payment for November Box 13 143 ADVPAY DEC Advanced Payment for December Box 14

# Payee online Transcript Document Display Screen: 1099–DIV (DOC CODE 91)

Exhibit 2.3.35-59 Payee online Transcript Document Display Screen: 1099–DIV (DOC CODE 91) Form 1099-DIV: Dividends and Distributions The Payee online Transcript Request document display screen layout of a 1099-DIV (Doc Code 91) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–DIV this can only be 91 (1099–DIV) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–DIV in the case of a 1099–DIV N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 44 SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set) 2nd TIN Not. box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER Assigned by payer — will say N/A if blanks present Account number box 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 17.3 55 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 18.3 55 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20.2 29 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 21.2 29 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 22.2 29 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST For this screen N/A MONEY SECTION For a 1099–DIV these are elements 17.1, 17.2, 18.1, 18.2, 19.1, 19.2, 20.1, 20.2, 21.1, 21.2, 22.1, 22.2 and 23.1 General: These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–DIV are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 4 CAPTL GAIN Total capital gains distr. Box 2a NONDV DIST Nondividend distributions Box 3 CASH LIQ Cash liquidation distributions Box 9 (2018) NOCASH LIQ Noncash liquidation distributions Box 10 (2018) INVEST EXP Investment expenses Box 6 (2018) Box 5 ORD DIV • Total ordinary dividends • Ordinary dividends • Box 2e (present - 2015) • Box 1 EXMTINTDIV Exempt Interest Dividends Box 11 (2018) SPRVACTBID Specified Private Activity Bond Interest Dividend Box 12 (2018) 28% RT GN • Collectibles (28%) gain • 28% rate gain • Box 2d (present - 2015) • Box 2b UN 1250 GN Unrecaptured section 1250 gain • Box 2b (present - 2015) • Box 2d • Box 2c SC 1202 GN Section 1202 gain • Box 2c (present - 2015) • Box 2d FRGN TX PD Foreign tax paid Box 7 (2018) QLF DVDNDS Qualified dividends Box 1b SEC199ADIV Section 199A REIT Dividends Box 5 (2018) SEC897ODIV Section 897 Ordinary Dividends Box 2e SEC897CPGN Section 897 Capital Gain Box 2f

# Payee online Transcript Document Display Screen: 1099–INT (DOC CODE 92)

Exhibit 2.3.35-60 Payee online Transcript Document Display Screen: 1099–INT (DOC CODE 92) Form 1099-INT: Interest Income The Payee online Transcript Request document display screen layout of a 1099-INT (Doc Code 92) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–INT this can only be 92 (1099–INT) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–INT in the case of a 1099–INT N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL Says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 44 SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set) 2nd TIN Not. box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.2 66 TAX EXMPT BOND CUSIP 10.1 17 ACCOUNT NUMBER Assigned by payer — will say N/A if blanks present Account number box 10.2 54 FATCA FILING REQUIREMENT 0...Box not checked no Filing Requirement 1...Box checked-Filing Requirement 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and Telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and Telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and Telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank Payer's name, street address, city, state, ZIP code and Telephone no. box 16.1 35 FOREIGN COUNTRY OR US POSSESSION Box 7 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST For this screen N/A Field Remarks Paper Form Reference Tax Years SECOND NOTICE INDICATOR 0 No second notice 1 Second notice issued 2nd TIN Not. box FOREIGN COUNTRY OR US POSSESSION Can be blanks Box 7 present -2015 TAX-EXEMPT BOND CUSIP NUMBER Can be blanks Box 14 Box 12 2018 2017 - 2015 FATCA FILING REQUIREMENT 0....Box not checked no Filling Requirement 1.... Box checked-Filling Requirement (present-2016) MONEY SECTION For a 1099–INT these are elements 17.1, 18.1, 19.1, 20.1 and 21.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–INT are: Literal Meanings Paper Form Reference INTEREST Interest income not included in box 3 Box 1 FED TAX WH Federal income tax withheld Box 4 SAV BOND Interest on U.S. Savings Bonds and Treas. Obligations Box 3 INVEST EXP Investment expenses Box 5 FRGN TX PD Foreign Tax Paid Box 6 (present - 2015) INT FORFET Early withdrawal penalty Box 2 TX EXM INT Tax-exempt interest Box 8 (present - 2015) SP PR INT Specified private activity bond interest Box 9 (present - 2015) MARKETDISC Market Discount Box 10 (present-2015) BOND PREM Bond Premium Box 11 (present-2015) BOND PREM TX EXMPT Bond Premium on Tax Exempt Bond Box 13 (present-2016) BDPMTREAS Bond Premium on Treasury Obligations Box 12 (present-2016)

# Payee online Transcript Document Display Screen: 1099–LTC (DOC CODE 93)

Exhibit 2.3.35-61 Payee online Transcript Document Display Screen: 1099–LTC (DOC CODE 93) Form 1099-LTC: Long-Term Care and Accelerated Death Benefits The Payee online Transcript Request document display screen layout of a 1099-LTC (Doc Code 93) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–LTC this can only be 93 (1099–LTC) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the last document of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–LTC in the case of a 1099–LTC N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL Says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN The request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Policyholder's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Policyholder's name box or Policyholder's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Policyholder's Street address box or Policyholder's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal Policyholder's City, state and ZIP code box 8.2 65 LONG TERM CARE DATE MM-DD-YYYY — will say N/A if non numeric present or MM not 01 to 12 and or DD not 01 to 31 Date certified box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Policyholder's City, state and ZIP code box 9.2 58 ILLNESS CODE Possibilities: CHRONICALLY ILL BOX CHECKED TERMINALLY ILL BOX CHECKED BOTH BOXES CHECKED NEITHER BOX CHECKED • Box 5 (present - 2015) 10.1 17 ACCOUNT NUMBER Assigned by payer— will say N/A if blanks present Account number box 10.2 59 PER DIEM CODE Possibilities: PER DIEM BOX CHECKED REIMBURSED AMT BOX CHK BOTH BOXES CHECKED NEITHER BOX CHECKED Box 3 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.4 64 LONG TERM CARE SSN The SSN of Insured — edited as NNN-NN-NNNN Insured's social security no. box 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 16.1 2 INSURED NAME Name of Insured — up to 39 characters Insured's name box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST For this screen N/A MONEY SECTION For a 1099–LTC these are elements 17.1 and 18.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–LTC are: Literal Meanings Paper Form Reference GROSS BEN Gross long-term care benefits paid Box 1 ACL BEN PD Accelerated death benefits paid Box 2

# Payee online Transcript Document Display Screen: 1099–SA or 1099–MSA (DOC CODE 94)

Exhibit 2.3.35-62 Payee online Transcript Document Display Screen: 1099–SA or 1099–MSA (DOC CODE 94) Form 1099-SA: Distributions from an HSA, Archer MSA, or Medicare Advantage MSA The Payee online Transcript Request document display screen layout of a 1099-SA or 1099-MSA (Doc Code 94) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–SA or 1099–MSA this can only be 94 (1099–SA or 1099–MSA) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–SA 1099–MSA N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL Says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 44 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.2 48 MSA DISTRIBUTION CODE Possibilities: NORMAL DISTRIBUTION EXCESS CONTRIBUTIONS DISABILITY DEATH PROHIBITED TRANSACTION DISTRIB. TO NON-SPOUSAL BENEFICIARY NOT SET (if value is blank) Box 3 10.1 17 ACCOUNT NUMBER Assigned by payer— will say N/A if blanks present Account number box 10.2 48 MA MSA INDICATOR Possibilities are: MA MSA BOX NOT CHECKED MA MSA BOX CHECKED • Box 5 bottom (present - 2015) 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 11.2 44 ARCHER MSA INDICATORPossibilities are: ARCHER MSA BOX NOT CHECKED ARCHER MSA BOX CHECKED Box 5 Middle (present - 2015) 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state and ZIP code box 12.2 44 HSA INDICATORPossibilities are: HSA BOX NOT CHECKED HSA BOX CHECKED Box 5 Top (present - 2015) 13.1 1 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state and ZIP code box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state and ZIP code box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank. Payer's name, street address, city, state and ZIP code box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST For this screen N/A MONEY SECTION For a 1099–SA or 1099–MSA these are elements 17.1, 18.1 and 19.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–SA or 1099–MSA are: Literal Meanings Paper Form Reference FMV ON DOD FMV on date of death Box 4 ERN DS CTB Earnings on excess contributions Box 2 MSA GR DIS Gross Distribution Box 1

# Payee online Transcript Document Display Screen: 1099–MISC (DOC CODE 95)

Exhibit 2.3.35-63 Payee online Transcript Document Display Screen: 1099–MISC (DOC CODE 95) Form 1099-MISC: Miscellaneous Information The Payee online Transcript Request document display screen layout of a 1099-MISC (Doc Code 95) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–MISC this can only be 92 (1099–MISC) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–MISC in the case of a 1099–MISC N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 44 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 44 DIRECT SALES INDICATOR Possibilities: SALES AMOUNTED TO $5,000 OR MORE NOT DIRECT SALES (left blank if indicator improperly set) Box 9 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.2 44 SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set) 2nd TIN Not. box 10.1 17 ACCOUNT NUMBER assigned by payer— will say N/A if blanks present Account number box 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 20.2 29 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–MISC these are elements 17.1, 17.2, 18.1, 18.2, 19.1, 19.2, 20.1, 20.2, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 or 29 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26 or 53. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–MISC are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 4 NONEMP COM Nonemployee compensation Note: Removed for TY2020 Box 7 MED PAYMTS Medical and health care payments Box 6 FISH INC Fishing boat proceeds Box 5 RENTS Rents Box 1 ROYALTIES Royalties Box 2 OTHER INC Other Income Box 3 SUB PAYMTS Substitute payments in lieu of dividends or interest Box 8 GOLDEN PAR Excess golden parachute payments • Box 13 (present - 2015) CROP INS Crop insurance proceeds Box 10 ATTRNY FEE Gross proceeds paid to an attorney • Box 14 (present - 2015) SC 409A DF Section 409A deferrals Box 15a (present - 2015) NONQDEFCMP SC 409A IN Section 409A income (Obsolete for TY2021) Box 15b (present - 2015) FISH RESAL Fish purchased for resale Box 11 Field Remarks Paper Form Reference Tax Years SECOND NOTICE INDICATOR 0..... No second notice 1..... Second notice issued 2nd TIN Not. box DIRECT SALES INDICATOR 0.... Not Direct Sales 1...Sales amounted to $5,000 or more Box 9 FATCA FILLING REQUIREMENT Box not checked no Filling Requirement Box checked-Filling Requirement FATCA Filling Requirement

# Payee online Transcript Document Display Screen: 1099–OID (DOC CODE 96)

Exhibit 2.3.35-64 Payee online Transcript Document Display Screen: 1099–OID (DOC CODE 96) Form 1099-OID: Original Issue Discount The Payee online Transcript Request document display screen layout of a 1099-OID (Doc Code 96) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–OID this can only be 96 (1099–OID) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–OID in the case of a 1099–OID N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL Says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN The request TIN edited as an: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 44 SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set) 2nd TIN Not. box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.3 54 FATCA IND 10.1 17 ACCOUNT NUMBER Assigned by payer— will say N/A if blanks present Account number box 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 16.1 20 ITEM DESCRIPTION Whatever is present except blanks will cause N/A to display Box 5 17.1 2 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–OID these are elements 17.1, 18.1, 19.1, 20.1, 21.1 and 22.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–OID are: Literal Meanings Paper Form Reference INTEREST Other periodic interest Box 2 FED TAX WH Federal income tax withheld Box 4 TAXEXMPOID Tax Exempt OID Box 11 INVEST EXP Investment expenses Box 7 INT FORFIT Early withdrawal penalty Box 3 OR ISS DSC Original issue discount for Current Year Box 1 OID TRS OB Original issue discount on U.S. Treasury obligations Box 6 MARKETDISC Market Discount Box 5 AQUISPREM Acquisition Premium Box 6 BDPREM Bond Premium Box 10 Field Remarks Paper Form Reference Tax Years SECOND NOTICE INDICATOR 0..... No second notice 1..... Second notice issued 2nd TIN Not. box ITEM DESCRIPTION Actual description of item involved in the transaction Box 7 (present - 2015) FATCA FILLING REQUIREMENT Box not checked no Filling Requirement Box checked-Filling Requirement

# Payee online Transcript Document Display Screen: 1099–PATR (DOC CODE 97)

Exhibit 2.3.35-65 Payee online Transcript Document Display Screen: 1099–PATR (DOC CODE 97) Form 1099-PATR: Taxable Distributions Received from Cooperatives The Payee online Transcript Request document display screen layout of a 1099-PATR (Doc Code 97) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–PATR this can only be 97 (1099–PATR) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–PATR in the case of a 1099–PATR N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL Says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN The request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 PAYEE ENTITY LINE 4 Sometimes this is a CITY line often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 44 SECOND NOTICE STATUS Possibilities: SECOND NOTICE ISSUED NO SECOND NOTICE (left blank if indicator improperly set) 2nd TIN Not. box 9.1 2 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 10.1 17 ACCOUNT NUMBER assigned by payer— will say N/A if blanks present Account number box 10.2 60 SPECIFIED COOP 11.1 20 PAYER TIN LITERAL Possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN Edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT See Money Section 17.2 29 MONEY TYPE AND AMOUNT See Money Section 18.1 2 MONEY TYPE AND AMOUNT See Money Section 18.2 29 MONEY TYPE AND AMOUNT See Money Section 19.1 2 MONEY TYPE AND AMOUNT See Money Section 19.2 29 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–PATR these are elements 17.1, 18.1, 19.1, 20.1, 21.1, 22.1, 23.1, 17.2, 18.2 and 19.2. General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–PATR are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 4 PATRONAGE Patronage dividends Box 1 NONPAT DIS Nonpatronage distributions Box 2 RTAIN ALLC Per-unit retain allocations Box 3 REDEMPTION Redemption of nonqualified notices and retain allocations Box 5 PROD DEDCT Domestic production activities deduction Box 6 INVEST CRD Investment credit Box 7 WRK OP CRD Work opportunity credit Box 8 PT AMT ADJ Patron's AMT adjustment Box 9 OTH CDT&DD Other credits and deductions Box 10

# Payee online Transcript Document Display Screen: 1099–R (DOC CODE 98)

Exhibit 2.3.35-66 Payee online Transcript Document Display Screen: 1099–R (DOC CODE 98) Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The Payee online Transcript Request document display screen layout of a 1099-R (Doc Code 98) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the request DOC CODE you entered. If you are viewing a 1099–R this can only be 98 (1099–R) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–R in the case of a 1099–R N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 TIN LITERAL says "SSN" , "EIN" or "TIN" N/A 4.2 24 EDITED TIN the request TIN edited as: SSN: NNN-NN-NNNN EIN: NN-NNNNNNN TIN: NNNNNNNNN N/A 4.3 39 TIN DESCRIPTION possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 4 PAYEE ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 4 PAYEE ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 4 PAYEE ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMISSION MEDIA Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 4 PAYEE ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 59 IRA/SEP/SIMPLE INDICATOR Possibilities: NOT CHECKED CHECKED N/A (if indicator improperly set) Box 7 9.1 4 PAYEE ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.2 64 TOTAL DISTRIBUTION Possibilities: NOT CHECKED CHECKED N/A (if indicator improperly set) Box 2b 10.1 17 ACCOUNT NUMBER assigned by payer— will say N/A if blanks or zeroes input Account number box 10.2 66 TAX AMOUNT NOT DETERMINED Possibilities: NOT CHECKED CHECKED N/A (if indicator improperly set) Box 2b 11.1 20 PAYER TIN LITERAL possibilities are SSN, EIN or TIN (when we don't know) N/A 11.2 24 PAYER TIN edited as an: SSN NNN-NN-NNNN EIN NN-NNNNNNN not edited NNNNNNNNN (when we don't know) N/A 11.3 34, 35 or 36 CORRECTED PAYER TIN INDICATOR Possibilities are C or blank. If it is "C" , that means the PAYER TIN has been corrected by the Payer Master File (PMF) Unpostables. IRS Generated Field 12.1 4 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 4 TRANSFER AGENT LITERAL Possibilities are TA> or blank this literal appears if the PAYER ENTITY LINE 2 is an additional name line (not blank or an address element) and there is indication that it is the name of a transfer agent N/A 13.2 2 or 4 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 13.3 44 CATEGORY OF DISTRIBUTION #1 Possibilities: Box 7 (1st position) NO CODE ENTERED (if both Category of Distribution #1 and #2 are blanks.) ONLY ONE CODE ENTERED (SEE BELOW) (If there is a code entered in Category of Distribution #2) 1 EARLY DIST. NO KNOWN EXCEPTION 2 EARLY DIST. EXCEPTION APPLIES 3 DISABILITY 4 DEATH 5 PROHIBITED TRANSACTIONS 6 SECTION 1035 EXCHANGE 7 NORMAL DISTRIBUTION 8 EXCESS CONTRIBS REFUNDED + EARNINGS 9 COST OF CRRNT LIFE INSURANCE PROT. A QUALIFIES FOR 10-YEAR AVERAGING B DESIGNATED ROTH ACCT DISTRIBUTION C Reportable Death Benefits under Section 6050Y (c) TY2018 C QUALIFIED DIST FROM ROTH ACCT D EXCS CNTRB+EARNS/EXCS DFRLS TXBL 87 E EXCESS ANNUAL DEDNS UNDER SECT 415 (2007) E DIST UNDER EPCRS (2017-2016) F CHARITABLE GIFT ANNUITY G DIRECT ROLLOVER & DIRECT CONTRIB. H DIRECT ROLLOVER TO PLAN OR ANNUITY J DIST. FROM A ROTH IRA L LOANS TREATED AS DISTRIBUTION M Qualified plan loan offsets. (Code M can be combined with codes 1, 2, 4, and B.) (TY2018) N IRA CNTRB MADE & RECHAR CURRENT YR P EXCS CONTRIB RFND+EARNS IN PRIOR YR Q QUALIFIED DIST. FROM A ROTH IRA R IRA CNTRB PRIOR YR/RECHAR CRRNT YR S EARLY DIST. FROM A SIMPLE IRA T ROTH IRA DIST. NOT SUBJECT PENALTY U DVDND DIST FROM ESOP -- SEC 404(K) (2017-2016) NOTE: The following are reserved for Railroad Retirement Board's use W RRB—VESTED DUAL BENEFIT (WINDFALL) X RRB—TIER 1 NSSEB Y RRB—TIER 2 Z RRB—SUPPLEMENTAL N/A (if indicator not set properly) 14.1 4 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 4 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line — often it is blank. Payer's name, street address, city, state, ZIP code and telephone no. box 15.2 44 CATEGORY OF DISTRIBUTION #2 Possibilities: Box 7 (2nd position) NO CODE ENTERED (if both Category of Distribution #1 and #2 are blanks.) ONLY ONE CODE ENTERED (If there is a code entered in Category of Distribution #1) See CATEGORY OF DISTRIBUTION #1 for rest of possible codes N/A - if indicator not set properly. 16.1 54 FATCA IND blank….not FATCA 1…........The Payer is reporting on this Form 1099 to satisfy their Chapter 4 Account Reporting Requiement Box 11 17.1 61 DATE OF PAYMENT Date of Payment for Reportable Death Benefits under Section 6050Y 19.1 2 MONEY TYPE AND AMOUNT See Money Section 20.1 2 MONEY TYPE AND AMOUNT See Money Section 21.1 2 MONEY TYPE AND AMOUNT See Money Section 22.1 2 MONEY TYPE AND AMOUNT See Money Section 23.1 2 MONEY TYPE AND AMOUNT See Money Section 24.1 1 LEGAL DEFINER LIST for this screen N/A MONEY SECTION For a 1099–R these are elements 17.1. 18.1, 19.1, 20.1, 21.1, 22.1 and 23.1 General: These items consist of a 10 position literal beginning in position 2 for each significant money type present followed by two periods and an edited leading zero suppressed up to 11 digit money amount. This amount is immediately preceded by a dollar sign and immediately followed by a plus or minus sign in position 26. Sufficient extra periods are introduced between the literal and the dollar sign to fill the available positions. These items appear one by one on successive lines as needed. (Meaning that some or all items may not be present in a given instance) Note: In Paper Form Reference column, Box numbers, when they appear, refer to the boxes on the paper forms. Equivalent magnetic media fields can be found in Publication 1220. Possible literal for a 1099–R are: Literal Meanings Paper Form Reference FED TAX WH Federal income tax withheld Box 4 EMP CTB Total employee contributions Box 9b UNREAL APR Net unrealized appreciation in employer's securities Box 6 OTHER INC Other (instructions show this as the value of an annuity contract) Box 8 GROSS DIST Gross Distributions Box 1 TAXBLE AMT Taxable Amount Box 2a EL CAP GN Capital gain included in box 2a (taxable amount) Box 3 AMT IRR Amount Allocable to IRR Within 5 Years Box 10

# Payee online Transcript Document Display Screen: 1099–QA (DOC CODE 1A)

Exhibit 2.3.35-67 Payee online Transcript Document Display Screen: 1099–QA (DOC CODE 1A) Form 1099-QA: Distributions From ABLE Accounts The Payee online Transcript Request document display screen layout of a 1099-QA (Doc Code 1A) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit "N" , "P" , "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "N" or "P" as the default on which direction you were going. EXCEPTION: "P" is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. If you are viewing a 1099–QA this can only be 1A (1099–QA) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–QA in the case of a 1099–QA. N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 RECIPIENT ENTITY DATA N/A 4.2 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 RECIPIENT ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMITTED TO: IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word "TAPE" means any kind of magnetic media) IRS Generated Field 8.1 2 RECIPIENT ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 73 PROGRAM-TO-PROGRAM TRANSFER: 0 Not checked 1 Checked, program to program transfer Box 4 9.1 2 RECIPIENT ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.2 74 ABLE ACCOUNT TERMINATED 0 Not checked 1 Checked, ABLE account terminated in 2022 Box 5 10.1 17 ACCOUNT NUMBER 10.2 77 RECIPIENT DESIGNATED BENEFICARY: 0 Not checked 1 Checked, the recipient is not the designated beneficiary Box 6 11.1 20 PAYER ENTITY DATA 12.1 2 PAYER ENTITY LINE 1 Name of the payer Payer's name, street address, city, state, ZIP code and telephone no. box 13.1 2 PAYER ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Payer's name, street address, city, state, ZIP code and telephone no. box 14.1 2 PAYER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Payer's name, street address, city, state, ZIP code and telephone no. box 15.1 2 PAYER ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank Payer's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT Box 1 18.1 2 MONEY TYPE AND AMOUNT Box 2 19.1 2 MONEY TYPE AND AMOUNT Box 3 Possible literal for a 1099–QA are: Payment Code CC-IRPTR Literal Definitions Paper Form Reference 254 GROSS DIST Gross distribution Box 1 255 EARNINGS Earnings Box 2 256 BASIS Basis Box 3

# Payee online Transcript Document Display Screen: 5498-QA (DOC CODE 2A)

Exhibit 2.3.35-68 Payee online Transcript Document Display Screen: 5498-QA (DOC CODE 2A) Form 5498-QA: The Payee online Transcript Request document display screen layout of a 5498-QA (Doc Code 2A) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit N, P, E, R, H, O, W or C—This screen displays N or P as the default on which direction you were going. EXCEPTION: P is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. If you are viewing a 5498-QA this can only be 2A or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 5498-QA N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 14 ISSUER ENTITY DATA Issuer's TIN Box 4.2 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 ISSUER ENTITY LINE 1 Name of the payee Issuer's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 76 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 ISSUER ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Issuer's Street address box or Issuer's City, state and ZIP code box 7.2 62 SUBMITTED TO: IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media) IRS Generated Field 8.1 2 ISSUER ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Issuer's City, state and ZIP code box 8.2 75 ACCOUNT OPEN IN YYYY(Tax-year):emphasis N - Not checked Y - Checked Box 5 9.1 2 ISSUER ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Issuer's City, state and ZIP code box 9.2 66 BASIS OF ELIBILITY CODE A or B or C Box 6 10.1 17 ACCOUNT NUMBER Account number box 10.2 77 DISABILITY CODE: br Valid Code = 1 or 2 or 3 or 4 or 5 or 6 or 7 Box 7 11.1 19 BENEFICIARY DATA: Beneficiary's TIN box 12.1 2 BENEFICIARY ENTITY LINE 1 Name of the payer Beneficiary's name, street address, city, state, ZIP code and telephone no. box 13.1 2 BENEFICIARY ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Beneficiary's name, street address, city, state, ZIP code and telephone no. box 14.1 2 BENEFICIARY ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Beneficiary's name, street address, city, state, ZIP code and telephone no. box 15.1 2 BENEFICIARY ENTITY LINE 4 Sometimes this is a CITY/STATE/ZIP line—often it is blank Beneficiary's name, street address, city, state, ZIP code and telephone no. box 17.1 2 MONEY TYPE AND AMOUNT Box 1 18.1 2 MONEY TYPE AND AMOUNT Box 2 19.1 2 MONEY TYPE AND AMOUNT Box 3 20.1 2 MONEY TYPE AND AMOUNT Box 4 Possible literal for a 5498-QA are: Payment Code CC-IRPTR Literal Definitions Paper Form Reference 192 ABLE CTB ABLE Contributions Box 1 193 ABLE RLO ABLE Rollovers Box 2 194 CUML CTB Cumulative Contributions Box 3 113 FMV ACCT Fair Market Value Account Box 4

# Payee online Transcript Document Display Screen: 1099-DA (DOC CODE 7A)

Exhibit 2.3.35-69 Payee online Transcript Document Display Screen: 1099-DA (DOC CODE 7A) Form 1099-DA: The Payee online Transcript Request document display screen layout of a 1099-DA (Doc Code 7A) is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY PAPER FORM REFERENCE 1.1 1 COMMAND CD N/A 1.2 6 COMMAND DEFINER CD (Transmit N, P, E, R, H, O, W or C—This screen displays N or P as the default on which direction you were going. EXCEPTION: P is not offered as a valid option when viewing the first DOCUMENT DISPLAY SCREEN) NOTE: Errors are treated as if you had entered the default. N/A 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code, PPPP=Page Number (you can overlay PPPP with a specific page number if desired). N/A 1.4 41 TAX YEAR Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. N/A 2.1 7 REQUEST TIN This Field recapitulates the request TIN you entered. N/A 2.2 41 REQUEST TIN TYPE AND VALIDITY This Field recapitulates the request TIN TYPE AND VALIDITY you entered. N/A 2.3 59 REQUEST DOC CODE This Field recapitulates the requested DOC CODE you entered. If you are viewing a 1099–DA this can only be 7A (1099–DA) or 00 (ALL TYPES) N/A 2.4 68 PAGE NUMBER The current page number of the individual document display. N/A 2.5 76 MAX PAGE NUMBER The page number of the last document of the individual document display — **** if> 9999 N/A 3.1 17 DOCUMENT TYPE LITERAL 1099–DA N/A 3.2 41 ON FILE DATE MM-DD-YYYY Date this document passed final valid format checks and became part of the IRMF. The document may not become available online immediately IRS Generated Field 3.3 51 SUBMISSION TYPE Possibilities are: CORRECTED ORIGINAL SUBMISSION ORIGINAL SUBMISSION AMENDED SUBMISSION IRS Generated Field 4.1 20 RECIPIENT ENTITY DATA N/A 4.2 39 TIN DESCRIPTION Possibilities are: INVALID IRS VALID PERFECTED SSN INVALID PERFECTED SSN VALID PERFECTED SSN VALID PERFECTED EIN IRS VALID SSN VALID SSN VALID EIN IRS Generated Field 5.1 2 RECIPIENT ENTITY LINE 1 Name of the payee Recipient's name box 5.2 66 PAYER'S SUBMISSION DLN Presence of zeroes or blanks will result in display of N/A IRS Generated Field 6.1 2 RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address Recipient's name box or Recipient's Street address box 6.2 57 TRANSMITTER CONTROL CODE Number assigned by ECC-MTB to transmitter of this document if transmitted on magnetic media. Possibilities: NNNNNNN or N/A IRS Generated Field 6.3 77 PAYER OFFICE CODE Number assigned by Payer at the Payer's discretion. It is useful for identifying the origin of an Information Document within a large multi-departmental payer. N/A 7.1 2 RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY line Recipient's Street address box or Recipient's City, state and ZIP code box 7.2 62 SUBMITTED TO: IRS Possibilities are: ON: PAPER ON: TAPE ELECTRONICALLY (The word TAPE means any kind of magnetic media) IRS Generated Field 8.1 2 RECIPIENT ENTITY LINE 4 Sometimes this is a CITY line—often it contains the State and 9 digit ZIP with appropriate literal Recipient's City, state and ZIP code box 8.2 56 ASSET NAMEName of digital asset Box 1b 9.1 2 RECIPIENT ENTITY LINE 5 Sometimes this contains the State and 9 digit ZIP with appropriate literal is a CITY line—often it is blank Recipient's City, state and ZIP code box 9.2 56 ASSET CODE The Digital Token Identification Foundation (DTIF) code associated with the name shown in box 1b. Box 1a 9.3 76 1F-GP-AGG Gross Proceeds reported in box 1f is an aggregate amount for: "vvv" contains: N/A (Not applicable) QSC (Qualifying stablecoins) NFT (Specified NFT's) Box 11a 10.1 17 ACCOUNT NUMBER Account number box 10.2 57 CUPID NUMBER Committee on Uniform Security Identification Procedures Number (see glossary) Lower left hand box 11.1 19 FILER DATA: Filer's TIN box 11.2 54 ACQUIRED: YYYY-MM-DD (Original Date Acquired) Box 1d 11.3 71 SOLD: YYYY-MM-DD (Original date Sold/Disposed) Box 1e 12.1 2 RECIPIENT ENTITY LINE 1 Name of the payer Recipient's name, street address, city, state, ZIP code and telephone no. box 12.2 59 REPORTED BASIS Valid codes: G or H or J or K or Y or blanks Box 2 12.3 62 PROCEEDS-CHBX: " vvvvv" will contain N/A GROSS NET Box 3a 13.1 2 RECIPIENT ENTITY LINE 2 Sometimes this is a 2nd name line—often it is a street address. Starts in position 4 if TR Agent else 2. Recipient's name, street address, city, state, ZIP code and telephone no. box 13.2 56 QOF PROCEEDS value "Y" (QOF Proceeds box checked) "N" (QOF Proceeds box NOT checked) Box 3b 13.3 78 1F-LOSSNOTALLOWED: value "Y" (Loss NOT allowed based on Amount in Box 1f box checked) "N" (Loss can be taken based on Amount in Box 1f box NOT checked) Box 5 14.1 2 RECIPIENT ENTITY LINE 3 Sometimes this is a street address—often it is a CITY/STATE/ZIP line Recipient's name, street address, city, state, ZIP code and telephone no. box 14.2 54 GAIN/LOSS value "N/A" (Boxes not checked) "SHTERM"(Short term box checked) "LGTERM"(Long-term box checked) "ORDIN" (Ordinary box checked) Box 6 14.3 55 BOX-1F ONLY CASH value "N" (Box not checked) "Y" (Box checked) Box 7 15.1 2 RECIPIENT ENTITY LINE 4Sometimes this is a CITY/STATE/ZIP line—often it is blank Recipient's name, street address, city, state, ZIP code and telephone no. box 15.2 44 ACQUIST-INFO value "N" (Box not checked) "Y" (Box checked) Box 8 15.3 78 ASSET NONCOVERED value "N" (Box not checked) "Y" (Box checked) Box 9 16.1 44 NUMBER OF UNITS = May contain "N/A" or number of Asset sold, exchg, or disposed Box 1c 17.1 44 NUMBER OF TRANSACTIONS= May contain "N/A" Box 11b 18.1 23 UNITS TRANSFRD-IN ON value YYYY-MM-DD May contain "N/A" Box 12b 18.2 44 NUMBER=Number of Units transferred in May contain "N/A" Box 12a 20.1 2 MONEY TYPE AND AMOUNT Box 4 20.2 2 MONEY TYPE AND AMOUNT Box 1i 21.1 2 MONEY TYPE AND AMOUNT Box 11c 21.2 2 MONEY TYPE AND AMOUNT Box 1g 22.1 2 MONEY TYPE AND AMOUNT Box 1i 23.1 2 MONEY TYPE AND AMOUNT Box 1h Possible literal for a 1099–DA are: Payment Code CC-IRPTR Literal Definitions Paper Form Reference 001 FED TAX WH Federal Income Tax Withheld Box 4 097 PROCEEDS Proceeds Box 1f 099 PROFT&LOSS Aggregate Profit or Loss Box 11c 184 COST&BASIS Cost or Other Basis Box 1g 185 SALE&LOSS Wash Sale Loss Disallowed Box 1i 380 ACCRUED MDA Accrued Market Discount Amount Box 1h

# Payee online Transcript Document Summary Screen

Exhibit 2.3.35-70 Payee online Transcript Document Summary Screen The Payee online Transcript Request document summary screen is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CODE 1.2 6 COMMAND DEFINER CODE (Transmit "E" , "R" , "H" , "O" , "W" or "C" —This screen displays "O" as the default) 1.3 7 COMMAND STRING NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code 3.1 7 REQUEST TIN. Always returned just as input when appearing in this Profile. 3.2 41 REQUEST TIN TYPE AND VALIDITY. Always returned just as input when appearing in this profile. 3.3 59 REQUEST DOC CODE. Optional 3.4 65 TAX YEAR. Requested Tax Year, IRM 2.3.35.4 for valid Tax Years. 3.5 70 DOC COUNT. Normally the number of Docs Summarized. The literal "OVERFLOW" appears here if the summary is incomplete because either there are too many summary groups to display or there are more than 9,999 documents selected. 5.1 thru 23.1 5.4 thru 23.4 17 42 SUMMARY GROUP LITERALS. As needed - one per line. To see the summary group literals, IRM 2.3.35.10.6 for the summary literal table. 5.2 thru 23.2 5.5 thru 23.5 13 53 WAGES Significant amounts accrued for all documents found for the requested TIN, TIN TYPE AND VALIDITY, and DOC CODE according to the adjacent SUMMARY GROUP LITERAL. Exception: When a given MONEY AMOUNT (accrual) is significant for corrected and/or amended documents the amount (accrued from corrected and/or amended documents only) will appear following a literal and it will precede a (CORR/AMD) literal. In such cases the appropriate SUMMARY GROUP LITERAL will always appear just above the literal and be followed by the same accrual type taken from original documents only even if this latter accrual is 0. The intention here is to make it very clear when an accrual group is based on amended/corrected input 6.3 thru 23.3 6.6 thru 23.6 30 70 CORRECTED/AMENDED LITERAL. Appears to the right of any MONEY AMOUNT that is derived from Corrected and/or Amended Documents. 24.1 1 LEGAL DEFINER LIST for this screen

# Payee online Transcript Hardcopy Request Screen

Exhibit 2.3.35-71 Payee online Transcript Hardcopy Request Screen The Payee online Transcript Request hard copy screen layout is shown. Line by line description of the screen is explained in the table below. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1.1 1 COMMAND CD. 1.2 6 COMMAND DEFINER CD. (Transmit "R" , "E" , "H" , "O" , or "C" —This screen displays "C" as the default) 1.3 7 COMMAND STRING. NNNNNNNNN=TIN, V=Tin Type/Validity, YYYY=Tax Year, DD=Doc Code 14.1 1 RECEIVING OFFICE. Enter the city and state of the office that receives your interoffice postal mail. Up to 58 characters may be entered. 15.1 1 UNIT OFFICE. Enter the office name, if any, and the city and state. Up to 58 characters may be entered. 16.1 1 MAIL STOP. Your Unit's mail stop. Please include building extensions if necessary. Up to 58 characters may be entered. 17.1 1 TELEPHONE NUMBER. Enter 10-digit telephone number so distribution centers can contact your for assistance in routing. This field is required. 19.1 1 CURSOR PLACEMENT. Place the cursor here before hitting the enter key. 24.1 1 LEGAL DEFINER LIST for this screen