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First American Title Company File No.: 5405-7178329 (AK) ©First American Financial Corporation. All Rights Reserved. NYSE: FAF However, notwithstanding any other provision included in the California statutes referenced above, no buyer will be required to withhold any amount or be subject to penalty for failure to withhold if any of the following applies: 3.The sale price of the California real property conveyed does not exceed one hundred thousand dollars ($100,000). 4.The seller executes a written certificate under the penalty of perjury certifying that the seller is a corporation with a permanent place of business in California. 5.The seller, who is an individual, trust, estate, or a corporation without a permanent place of business in California, executes a written certificate under the penalty of perjury of any of the following: (a) The California real property being conveyed is the seller’s or decedent’s principal residence (within the meaning of Section 121 of the Internal Revenue Code (IRC)). (b) The last use of the property being conveyed was by the transferor as the transferor’s principal residence (within the meaning of IRC Section 121). (c) The California real property being conveyed is, or will be, exchanged for property of like kind (within the meaning of IRC Section 1031), but only to the extent of the amount of gain not required to be recognized for California income tax purposes under IRC Section 1031. (d) The California real property has been compulsorily or involuntarily converted (within the meaning of IRC Section 1033) and the seller intends to acquire property similar or related in service or use so as to be eligible for nonrecognition of gain for California income tax purposes under IRC Section 1033. (e) The California real property transaction will result in a loss or net gain not required to be recognized for California income tax purposes. The seller is subject to penalty for knowingly filing a fraudulent certificate for the purpose of avoiding the withholding requirement. Contact FTB: For additional information regarding California withholding or for the Alternative Withholding, contact the Franchise Tax Board at (toll free) 888-792-4900), by e-mail WSCS.GEN@ftb.ca.gov; or visit their website at www.ftb.ca.gov. Docusign Envelope ID: 1131A47F-15E2-4C18-84F4-92B41B2644DA