опять из договора

[iren121]

The Iternal Revenue Service does not require your consent to any provision of this document other than certification required to avoid backup withholding.

Вроде бы и понятно, а в кучу слепить не могу :(

[mahavishnu]

Можно посмотреть нижеследующую информацию:

The withholding of taxes (at a 31% rate) on disbursements from a client's mutual fund if the client or back office has not supplied the fund company with a correct TIN or if the fund is notified that the client has underreported their income to the IRS. There are four types of backup withholding: 1) applied for ( the client has applied for, but not yet received their TIN), 2) B Notice, 3) C Notice, 4) Noncertification.
www.heritagefunds.com/invsvc_glossary.htm

A Backup withholding is a mandatory withholding that may be imposed when rules regarding taxpayer identification numbers, (usually a Social Security number) are not met by the individual. Another way for these withholdings to take effect is when a notice is issued by the IRS to withhold on payments to that individual. Backup withholding may be claimed as a credit by taxpayers on their federal income tax return.
www.annuitiesinstitute.com/annuity_terms_and_dictionary.htm