As requested, enclosed are the forms and instructions needed to

The IRS requires that we report the cost basis of certain shares

acquired after January 1, 2011 and then sold. Shares transferred

out of an account will be done using our default cost basis

calculation of first in, first out (FIFO) unless otherwise

instructed. Please visit our website, review the enclosed FAQ, or

consult your tax advisor if you need additional information

about cost basis.

024YJA_WEB (Rev. 3/20)

Dear Holder:

As requested, enclosed are the forms and instructions needed to transfer your Ordinary Shares of the Company under the following circumstances:

- when you are transferring shares in certificate form from your registration to certificates in another registration

- when you are transferring decedent’s shares under similar circumstances

- when you are a Depository Trust Company (“DTC”) participant requesting that shares be issued in certificate form in your name

- if applicable, when you would like to transfer shares out of your Custody account

We have also enclosed answers to Frequently Asked Questions (FAQs) to assist you with completing the form and to answer transfer related questions

you may have. You can find additional helpful information in the “Help” section of our website,

www.computershare.com/investor.

To request the transfer, you will need to complete the following steps:

Step 1: Stock Transfer Request Form – Complete the enclosed form. All current and/or surviving registered holders or a legally authorized

representative must sign the “Authorized Signatures” section (section 6), with a Medallion Signature Guarantee for each signature. An individual

signing on behalf of the current or deceased registered holder must indicate his or her capacity next to the signature on the form (e.g. John

Smith, Executor or John Smith, Custodian). See the enclosed FAQ document for additional information.

Note that you may not have to secure a Medallion Signature Guarantee stamp if you are a US resident, your total account value for this stock is

under $10,000 AND you submit your transfer paperwork with a check payable to Computershare in the non-refundable amount of $50. Please

also enclose a copy of a government issued picture identification such as a license or passport if electing the option not to provide a Medallion

Signature Guarantee stamp.

Please include the original stock certificate(s) along with the form. If a certificate is lost, please contact us to find out the cost and process for

requesting a replacement. Lost certificates must be replaced prior to transferring the shares.

If the Custody service is offered and you are a Custody account holder, the new certificate may only be issued in your name. A Medallion

Signature Guarantee is not required for such an issuance.

Step 2: United Kingdom Stamp Duty – Some types of transfers are liable to the United Kingdom’s HM Revenue and Customs (“HMRC”) Stamp Duty.

If the transfer is liable to Stamp Duty, the completed form will need to be submitted to the HMRC Stamp Duty Office (“Stamp Office”) in

Birmingham, U.K. and affixed with a stamp from the HMRC before the transfer can be processed. This may delay the effectiveness of the transfer.

Any queries regarding the payment of Stamp Duty should be directed to the Stamp Office Helpline on +44 1726 209 042. HMRC provides

detailed information on its website regarding Stamp Duty, including how to send the transfer form to HMRC to be stamped and a calculator for

the amount of Stamp Duty payable, at http://www.hmrc.gov.uk/sd/shares/sharetransfers.htm

. See also the enclosed FAQ document for

additional information.

Please note, if the Custody service is offered and you are requesting your Custody shares to be issued to you in certificated form in the same

name as currently on your Custody account, no Stamp Duty is required. You should mark the Consideration Money on the form as Nil.

Computershare

PO Box 43078

Providence, RI 02940-3078

www.computershare.com/investor

Shares transferred in the following circumstances are exempt from UK Stamp Duty. Please refer to HMRC for more information. If an

exemption applies to you, you do not need to send the form to HMRC for stamping and if other than NIL you must also complete one

of the Certifications under Section 7. The exemptions are:

- Shares that you receive as a gift.

- Shares that someone leaves to you in their Will.

- Shares held in trust that are transferred from one trustee or another.

- Shares that are transferred when you get divorced, or when your civil partnership is dissolved.

- Transfer of shares that a liquidator makes as settlement to Shareholders when a business is wound up.

- Transfers of shares where the consideration money is less than £1000.

Step 3: Certification –

Form W-9 – The new holder should sign and date section 9 of the enclosed Stock Transfer Request Form. If the new holder is unable to

provide tax certification at this time, we will send them a Form W-9 (Request for Taxpayer Identification Number and Certification) once the

transfer request is processed. Computershare will be required to withhold taxes on any dividends or other cash distributions until tax

certification is received by us.

Decedent Forms (if applicable) – Obtain either (a) or (b), as applicable, assuring that the Date of Death is clearly noted in Section 5 and in

one of the options selected: (a) If the decedent resided in a state in which an inheritance tax waiver is required, an Inheritance Tax Waiver form.

(b) If the decedent did not reside in a state in which an inheritance tax waiver is required, either (i) a Notarized Affidavit of Domicile or (ii) an

Inheritance Tax Waiver stamp affixed next to the signature on the Stock Transfer Request form. See the last page of the enclosed FAQ document for

additional information on these items and how to obtain them.

Step 4: Send all required documents outlined above to:

Regular mail:

Computershare

PO Box 43078

Providence, RI 02940-3078

Overnight/certified/registered delivery:

Computershare

150 Royall Street - Suite 101

Canton, MA 02021

It is important that you follow the steps above to ensure that your transfer can be completed. Your transfer should be completed within 10 business days

of receipt provided it is in good order. A share certificate will be sent to the new holder upon completion of the transfer. Please note, the share certificate

cannot be sent to a third party. If your transfer cannot be processed due to missing or incomplete documentation, we will attempt to contact you for

more information.

If the value of the shares you are transferring exceeds US$14 million, or if you have any questions, please contact us at the customer service number listed

on the top right corner of the reject letter. You can also submit your questions online through the “Contact Us” section of the website listed above.

Sincerely,

Computershare

Enclosures

Name

Address

City, State, Zip

Account Number

Company Name

Stock Transfer Request Form — See enclosed instructions

PLEASE PRINT CLEARLY

E268UTR

024YKA_WEB (REV. 3/20)

PLEASE NOTE: Whole shares cannot be divided into fractional shares.

Transfer ALL Shares, being:

If this box is checked and

the number filled in, do not

complete section 4.

Authorized Signatures — This section must be signed and Medallion Signature Guarantee stamped

for your transfer to be executed.

The undersigned does (do) hereby irrevocably constitute and appoint Computershare as attorney to transfer the said shares on the books and registers of the

company to the person(s) set out in section 8 on the reverse side, with full power of substitution in the premises. The undersigned does (do) hereby request that

such entries be made in the books and registers of the company to give effect to this transfer.

The signature(s) below on this Stock Transfer Request Form must correspond exactly with the name(s) as shown upon the face of the share certificate, without

alteration, enlargement or any change whatever. The below must be signed by all current registered holders, or a legally authorized representation with indication

of his or her capacity next to the signature.

NOTE: Signature(s) must be stamped with a Medallion Signature Guarantee by a qualified financial institution, such as a commercial bank, savings bank, savings

and loan, US stockbroker and security dealer, or credit union, that is participating in an approved Medallion Signature Guarantee Program. (A NOTARY SEAL IS

NOT ACCEPTABLE)

Partial Transfer (number of whole shares to transfer)

Important: Original

certificate(s) must be

submitted for your

transfer to be executed.

Signature of All Current Holders or Legal Representatives

IMPORTANT ► You must complete both sides of this form for it to be valid.

Date (mm / dd / yyyy)

SHAREHOLDER INFORMATION

Shares to be Transferred

Consideration Money

US$ __________________________________________________________________________ (in words)

Equivalent Pounds Sterling ________________________________________________________ (in words)

Foreign Exchange Rate US$ to Pounds Sterling _______________________________________

Equivalent Pounds Sterling ________________________________________________________

PLEASE ENTER NIL IF NOT APPLICABLE

NOTE: If an amount other then NIL is entered and/or the transfer is

exempt from Stamp Duty, one of the certifications under section 7 must

be completed. Failure to complete this section could result in this form

being rejected. Please refer to the FAQ.

Daytime Telephone Number

If shares are currently held in DTC (Depository Trust Company) please complete the following:

DTC Participant Firm Name: __________________________________________________________

DTC Participant Number: ______________________________________________

Account Number with DTC Participant: ___________________________________

DTC Participant Contact Name: _________________________________________

Contact Phone Number: ___________________________

Contact Email: _______________________________________________________

If the registered owner is deceased, please indicate date of death:

Date of Death (mm / dd / yyyy)

Required ► Medallion Guarantee Stamp

(Notary Seal Is Not Acceptable)

Affix the medallion stamp below. If your total account value is under $10,000, and you live in

the United States, you may be eligible to utilize our Medallion Waiver option. See the cover

letter for further details and instead use this box to record the check number you will be

enclosing in non-refundable payment of the Medallion Waiver option, along with a copy of a

government issued photo ID if electing the option not to provide a Medallion Signature

Guarantee stamp.

Computershare

PO Box 43078

Providence, RI 02940-3078

www.computershare.com/investor

Stock Transfer Request Form — See enclosed instructions

PLEASE PRINT CLEARLY

024YLA_WEB

E269UTR

(Joint holder registrations are limited to no more than 4 joint holders)

Account Type (mark only one box with an “X”):

NEW HOLDER INFORMATION • Please complete for each new holder • Use additional pages as necessary

FORM OF CERTIFICATE REQUIRED FOR TRANSFERS NOT SUBJECT TO AD VALOREM STAMP DUTY

Individual (complete A, B, C, F & G) Custodial with Minor (complete A, B, C, D, F & G)

Estate (complete A, B, C, E, F & G) Transfer on Death (complete A, B, C, F & G) Other (indicate type and complete A, B, C, D, F & G)

Joint (complete A, B, C, D, F & G)

City Zip CodeState

Address Number and Street Name / Apt./Unit / PO Box

Estate Name (if applicable)

Name (First, MI, Last) - Joint Holder / Minor / TOD Beneficiary / Other (if applicable)

Name (First, MI, Last) - Individual / Custodian / Executor / Other

New Holder Account Number (for existing accounts)

Social Security Number (SSN) or Employee Identification Number (EIN)

SSN EIN

Notes:

1. You don’t need to send this form to HM Revenue and Customs (‘HMRC’) if you have completed either Certificate 1 or 2, or the consideration for

the transfer under Section 1 is nil (in which case you must write ‘nil’ in the consideration money box in Section 1).

2. In all other cases, including where relief from Stamp Duty is claimed, send the transfer form to HMRC to be stamped.

If one of the above Certificates has not been completed or if nil has not been entered under Section 1, this transfer request is liable to Stamp Duty

and must be submitted to HMRC and duly stamped.

Certificate 1. Complete this Certificate 1 if:

- the consideration money you noted in Section 1 is £1000 or less and the transfer is not part of a larger transaction or series of transactions (as referred to in Certificate 1)

* cross out either I or We, and either am or are as appropriate

** cross out second sentence if certificate is given by transferor

I/We* certify that the transaction effected by this instrument does not form part of a larger transaction or series of transactions in respect of which the amount or value, or aggregate amount or value, of the

consideration exceeds £1,000.

** I/We* confirm that I/we* have been authorised by the transferor to sign this certificate and that I/we* am/are* aware of all the facts of the transaction.

(Check

one box)

*Form W-9: This section must be signed by the NEW HOLDER, as shown above, whose SSN/EIN is entered in section 8B above.

Certification: Under penalties of perjury, I certify that: (1) the number shown on this form is my correct Taxpayer Identification Number, and (2) I am not subject to backup withholding because (a) I am exempt from

backup withholding, or (b) I have not been notified by the IRS that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer

subject to backup withholding, (3) I am a US citizen or other US person, and (4) I am exempt from FATCA reporting.

Certification Instructions: You must cross out item (2) in the above paragraph if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest

and dividends on your tax return.

Signature of New Holder Date (mm / dd / yyyy)

Signature(s) (Please sign in the boxes below) Description (“Transferor”, “Solicitor”, etc.)

Certificate 2. Complete this Certificate 2 if:

- the transfer is otherwise exempt from Stamp Duty and you are not claiming a relief, or

- the consideration money given is not chargeable consideration.

* cross out either I or We, and either am or are as appropriate

** cross out second sentence if certificate is given by transferor

I/We* certify that this instrument is otherwise exempt from ad valorem Stamp Duty without claim for relief being made or that no chargeable consideration is given for the transfer for the purposes of Stamp Duty.

** I/We* confirm that I/we* have been authorized by the transferor to sign this certificate and that I/we* am/are* aware of all the facts of the transaction.

Signature(s) (Please sign in the boxes below) Description (“Transferor”, “Solicitor”, etc.)

Date (mm / dd / yyyy)

Authorized Custody Account Holder’s Signature - This section must be signed if the Custody service is offered and the holder is a Custody account holder.

Signature of Custody account holder Date (mm / dd / yyyy)

—

AFFIDAVIT OF DOMICILE

To be completed for decedent transfers only.

Account Name:________________________________________ Account Number:___________________________________

Name of Stock:________________________________________________________________________________________________

Deceased Holder’s Taxpayer Identification or Social Security Number: ____________________________________________________

The undersigned, _____________________________________________________________________________________________

residing at____________________________________________________________________________________________________

being duly sworn, deposes and says that he/she is ___________________________________________________________________

Describe your status, i.e. Executor, Administrator, Survivor in Joint Tenancy, etc.

(If a corporate fiduciary show title of affiant and name of corporation)

of (the estate of) ______________________________________________________________________________________________

who died on __________________________________________________________________________________________________

that at the time of death the domicile (legal residence) of said decedent was at

____________________________________________________________________________________________________________

and that (s)he resided in the State of_______________________________________________________________________________

for _______ years prior to death and was not a resident of any (other) state within the United States of America at time of death.

Signature: ____________________________________________________________________________________________________

Sworn to before me, a notary public, this

AFFIX SEAL

_______ day of ___________________________________________, 20 _______

Signature: __________________________________________________________

(official administering oath)

Title: _______________________________________________________________

My commission expires ________________________________________________

EQSAFF 12-04-07

00TH4A

Computershare

PO Box 43078

Providence, RI 02940-3078

www.computershare.com/investor

Joint holder registrations are limited to no more than 4 joint holders.

024YMA

CURRENT SHAREHOLDER INFORMATION

Shares to be Transferred

See the following Frequently Asked Questions (FAQs) section for more information about

number and type of shares.

Shares of the company are transferred in certificated form only. For transferring certificated

shares to a stockbroker, please contact Computershare for the proper instructions. Do not

use this form for such transfers.

Consideration Money:

Consideration Nil: If the consideration money paid for the transfer is Nil there will be no Stamp

Duty payable. Write “Nil” in section 1.

Transfer exempt: If the transfer is exempt from Stamp Duty, for example, transfer in

connection with divorce or dissolution of a civil partnership, or if the consideration given is

not chargeable consideration, complete Certificate 2 under section 7.

Consideration paid – under the equivalent value of £1000: If the consideration money paid

for the transfer is, in the equivalent value, between £0.01 and £1000, please write the

amount paid in section 1 and complete Certificate 1 under section 7.

Consideration paid – over the equivalent value of £1000: If the consideration money paid for

the transfer is above the equivalent value of £1000 then Stamp Duty needs to be paid to the

UK Stamp Office in Birmingham. Please write the amount paid in section 1 as well as the

foreign exchange rate from US$ to Pounds Sterling and the Pounds Sterling equivalent. The

foreign exchange rate used MUST be the foreign exchange rate noted on the date the Stock

Transfer Request Form was executed under section 6.

Please refer to the FAQ for more information regarding Stamp Duty.

Enter a daytime telephone number where we can attempt to contact you should we have

any questions regarding this transfer request.

Check this box only if you wish to transfer all of the shares in your account. Please also

enter the number of shares being transferred. If this box is checked, do not complete

section 4.

Only if you do not complete Section 3, enter the number of certificated shares you wish to

transfer, in numbers and words. IMPORTANT: You must submit the original certificates with

this form. If the number of shares to transfer is less than the number of shares on the

certificate, a certificate for the balance of shares on the submitted certificate will be returned

to the registered holder.

If the registered owner is deceased indicate the date of death.

Authorized Signatures – This section must be completed for your transfer to be executed.

After reviewing the form to ensure that all information provided is correct, please sign and

date the form in the appropriate boxes. Please note, if you are signing on behalf of the

current registered holder you must indicate your capacity (e.g. John Smith, Executor).

Signature(s) must be stamped with a Medallion Signature Guarantee from a qualified

financial institution, such as a commercial bank, savings bank, savings and loan, US

stockbroker and securities dealer, or credit union that is participating in an approved

Medallion Signature Guarantee Program. A Notary Seal is NOT acceptable.

If the Custody service is offered and if the holder is a Custody account holder(s). Please

note that if you are a Custody account holder the new certificate may only be issued in your

name. A Medallion Signature Guarantee is not required for such an issuance.

Form of Certificate Required - Transfers not liable to Stamp Duty. If consideration is

paid in connection with the transfer that is between the equivalent values of £0.01 and

£1,000 then section 7, certificate 1 must be completed.

If the transfer is exempt from Stamp Duty, for example, for transfers in connection with

divorce or the dissolution of a civil partnership, or if the consideration given is not

chargeable consideration, then section 7, certificate 2 must be completed.

Failure to complete certificate 1 or 2 for transfers applicable under section 7 will

cause the transfer to be rejected. If the transfer is liable to Stamp Duty, the completed

Stock Transfer Request Form must be submitted to the UK Stamp Office. Please see the

FAQ for details.

NEW HOLDER INFORMATION

If you are transferring to multiple new holders, feel free to photocopy the “New

Holder/Recipient” page of the form prior to completion. This page must be completed for

each new holder. Please be sure to clearly note the top of each page with the number of

shares (not a percentage) to be transferred to each recipient.

If you are requesting a certificate to brokerage account transfer, please do not use this form

for that component of the transfer. Contact Computershare for information on certificate to

brokerage account transfers.

Account Type – Mark only one box with an “X” indicating the type of account into which

you are transferring shares. Complete additional sections as indicated.

Definitions of Account Types:

■ An individual registration, e.g. John T. Smith, is used if there is only one account holder.

There is only one individual listed on the account.

■A joint tenant registration with right of survivorship, e.g. John T. Smith and Jane T. Doe JT

TEN, is used if there are two or more equal holders listed on the account. Please note, the

registration must read “and.” The word “or” cannot appear in the registration. In the event of

the death of one of the listed holders, the securities in the account become the property of

the surviving joint holder.

■A custodial with minor registration under the Uniform Gifts to Minors Act (UGMA) or

Uniform Transfer to Minors Act (UTMA) of your state, e.g. John Doe Custodian for Jonathan

Doe UTMA NY, is used if the securities are held by a custodian on behalf of a minor. The

named custodian is given the legal authority to act on the account on behalf of the minor.

The Social Security number associated with the account is that of the minor.

■ An estate registration, e.g. John Smith Executor for the Jane Doe Estate, is used to allow a

court-appointed legal representative to act on the account. The account is registered in the

decedent’s estate.

■A transfer on death (TOD) registration, e.g. John Smith TOD Mary Smith, is used to allow

an individual (John Smith) or joint owners with rights of survivorship (John Smith and Mary

Smith JT TEN) to designate one individual (Mary Smith) or entity as the beneficiary of the

account upon the death of the registered holder (John Smith). Please note, the assigning of

stock to the beneficiary is not automatic and will require a written request at the time of

transfer. NOTE: Only one TOD can be named per account. The TOD registration may not be

available for all companies or for all states.

■ Other common registrations include community property, Limited Liability Company (LLC),

nominee, partnership, tenants by entireties and unincorporated association. Please note that

trust registrations are not an acceptable registration.

If the new holder already owns stock in the company under the exact account name being

requested, transfer the shares to the existing account by entering the new holder’s 11–digit

Computershare account number, which starts with a “C”.

Enter the new holder’s 9-digit Social Security Number (SSN) or Employer Identification

Number (EIN). Do not include hyphens. If the new account will be in more than one person’s

name, provide the information for the first name on the account or for the person who will be

responsible for paying taxes. If the account is being registered as a custodial account,

provide the Social Security Number of the minor.

Enter the new holder’s name (first, middle initial, last) if the account type is individual,

custodial, executor or other.

Enter the name (first, middle initial, last) of the second new holder on the account if the

account type is joint, minor, TOD beneficiary or other (if applicable).

Enter the name of the estate (if applicable).

Enter the street address or PO Box for the new holder whose Social Security Number or

Employer Identification Number was entered in section 8A. If applicable, enter apartment or

unit number.

Enter the new holder’s city, 2-letter state abbreviation and 5-digit postal zip code.

Tax Certification: The new holder should sign and date Form W-9 for tax purposes. This

section must be completed to avoid backup withholding while a certified W-9 is in effect.

How to Complete the Stock Transfer Request Form

SEE FAQs FOR MORE INFORMATION

Note: Reference to our website – www.computershare.com/investor – is made throughout this document.

024YNA_WEB (Rev. 4/18)

Transferring Shares

I want to give my shares to someone I know. Do I have to transfer the

shares to them?

Yes. When you give your shares to someone, you are transferring ownership

to them.

My legal name has changed, do I have to transfer the shares to myself?

Yes. In the case of a legal name change, such as through marriage,

complete a Stock Transfer Request Form and sign using your old name,

which is the current name on the account. Please enter your new legal

name in section 8C of the form and transfer 100% of your holdings to that

new name.

Now that I am of age I would like to remove the custodian from my

account. Do I have to transfer the shares to myself?

Yes. You will need to transfer the shares to a new account in your name.

Your completed Stock Transfer Request Form must be signed by the named

custodian. Refer to the enclosed form instructions for information on the

different account types that are available to you for the new account, e.g. an

individual account listing just you as the holder. Also please note, the age of

majority for purposes of UTMA/UGMA differs from state to state.

What do I do if I want to transfer shares to several other parties?

If you are transferring to multiple new holders, feel free to photocopy the

“New Holder/Recipient” page of the form prior to completion. This page must

be completed for each new holder. Please be sure to clearly note the top of

each page with the number of shares (not a percentage) to be transferred to

each recipient. Note the restrictions mentioned in this document as to the

types of transfer to use this form for.

If the Custody service is offered and you are a Custody account holder

wishing to transfer your Custody account shares to another holder in

certificated form, you must first withdraw from Custody into the same name

that is on the Custody account and then contact Computershare for the correct

stock transfer form to transfer your certificated holdings to another holder.

What do I do if I want to transfer shares of several companies?

You will need to submit a separate completed Stock Transfer Request Form,

including a Medallion Signature Guarantee, for each company.

How do I transfer my employee stock purchase plan (ESPP) shares?

Please contact your ESPP administrator for details on how to transfer any

ESPP shares that you hold.

How do I transfer shares to a brokerage account?

You will need to contact Computershare for a different form for transferring

certificated shares to your stockbroker. In addition, you will need to contact

your stockbroker to initiate and coordinate such a transfer. Transfers into

your brokerage account cannot be made using this Stock Transfer Request

Form. Please note that the transfer of shares to a brokerage account will be

subject to payment of UK Stamp Duty.

Will account features I previously selected automatically carry over

from the old account to the new account?

No. Account features, such as direct deposit of dividends or reinvestment of

dividends, do not carry over to a new account. Once the transfer is

complete, the new holder can easily set up his or her account options online

after creating a login ID to use Investor Center. Please note, any change in

registration, including changing a name, will result in a new account.

What do I do if I want to use a different option for transferring my

shares other than FIFO?

Please consult your tax advisor and then please contact us at the number

listed on the front of this package for further instruction.

What legal documents do I need to submit when requesting a transfer

on behalf of another?

The institution from which you obtain a Medallion Signature Guarantee will

require documentation to verify your identity, legal authority and capacity.

For transfer requests valued at less than $14 million, Computershare does

not require copies of the legal documents; however, we may require other

documentation for tax purposes, e.g. a certified Affidavit of Domicile. If the

value of the shares you are transferring exceeds $14 million, please call us

at the customer service number listed on the top right corner of the enclosed

reject letter for further requirements. Please note, you will need to sign the

Stock Transfer Request Form in your capacity (e.g. John Smith, Executor).

Is there a fee to transfer stock?

Computershare does not charge a fee to transfer stock; however you may

incur fees from other institutions. For example, you may be charged a fee by

the institution that provides the Medallion Signature Guarantee. Also, as this

is a company incorporated in England and Wales, some types of transfer of

the company shares are liable to UK Stamp Duty (for transfers using this

form or for transfers into your brokerage account), levied by HM Revenue

and Customs. See the ‘Stamp Duty’ section below for further information in

relation to the calculation and payment of stamp duty.

Will you return the paperwork I send to you?

All submitted documents will be kept as part of Computershare’s records

and will not be returned to you.

Stamp Duty

What is Stamp Duty?

Stamp Duty is a tax applied by the UK authority, HM Revenue & Customs

(“HMRC”), to share transfer forms. If Stamp Duty is payable on a transfer

form, then the transfer cannot be registered by the company’s registrar or

transfer agent unless the Stamp Duty is paid. Stamp Duty is usually

payable by the transferee i.e. the recipient of shares from a transfer. You

can find out more information about UK Stamp Duty from the Stamp Office

Helpline on +44 1726 209 042 or at

http://www.hmrc.gov.uk/sd/shares/sharetransfers.htm.

How is Stamp Duty Calculated?

Unless a transfer is exempt, Stamp Duty is calculated at the rate of 0.5% of

the consideration money (in pounds sterling) paid for the transfer, rounded

up to the nearest £5.

Below you will find answers to common questions regarding:

■ Transferring Shares ■ Stock Transfer Request Form ■ Tax Certification, Form W-9

■ Stamp Duty ■ Stock Certificates ■ Decedent Related Information

■ Uncashed Checks ■ Medallion Signature Guarantee ■ Managing Your Account Online (Investor Center)

Frequently Asked Questions (FAQs)

What are the exemptions from Stamp Duty?

■ Shares that you receive as a gift.

■ Shares that someone leaves to you in their Will.

■ Shares held in trust that are transferred from one trustee

or another.

■ Shares that are transferred when you get divorced, or when

your civil partnership is dissolved.

■ Transfer of shares that a liquidator makes as settlement to

Shareholders when a business is wound up.

■ Transfers of shares where the consideration money is less

than £1000.

If the Consideration you gave for the shares is £1,000 or less and the

transfer does not form part of a larger transaction or series of transactions

where the total exceeds £ 1,000, Certificate 1 under section 7 must

be completed.

If the transfer is exempt from Stamp Duty, or the consideration given is

not a chargeable consideration, Certificate 2 under section 7 must

be completed.

How do I arrange to have my Stock Transfer Request Form stamped?

Your completed Stock Transfer Request Form, and required payment,

must be sent to:

Birmingham Stamp Office

9th Floor, City Center House

30 Union St BIRMINGHAM B2 4AR UNITED KINGDOM

Tel: +44 1726 209 042 Fax: +44 121 643 8381

www.hmrc.gov.uk

Please contact the Stamp Office if you have any questions. It may also

be possible to pay stamp duty online through HMRC’s website.

Uncashed Checks

Can you reissue uncashed dividend or other checks in the name of

the new holder?

No. If any uncashed checks have been lost, we can reissue a check in

the name of the original shareholder. Please contact us at the customer

service number listed on the top right corner of the enclosed reject letter

to find out the process for requesting a check replacement. Holders may

also be able to replace checks online via Investor Center; refer to the

Investor Center information provided in this FAQ.

Stock Transfer Request Form

Who can I call for help completing the form?

Please call us at the customer service number listed on the top right

corner of the enclosed reject letter.

I can’t fit all the information in the space provided. What should I do?

Please feel free to attach additional pages as needed.

What are examples of other account type choices for the new holder?

Other common account types include community property, Limited

Liability Company (LLC), nominee, partnership, tenants by entireties and

unincorporated association.

Stock Certificates

What if I can’t find a stock certificate?

Please contact us at the customer service number listed on the top right

corner of the enclosed reject letter to find out the cost and process for

requesting a replacement. The certificate must be replaced prior to

transferring the shares.

How should I send the certificate? Should I insure the mailing?

We recommend using registered mail or a courier service that provides a

return receipt. We also suggest that you insure the mailing with the

carrier for 3% of the stock’s market value, which is the approximate cost

to replace a certificate in the event that it is lost in transit.

Should I sign the back of the certificate before I send it?

No. For your protection, we suggest that you do not sign the back of the

certificate when presenting it to us for a transfer.

Medallion Signature Guarantee

What is a Medallion Signature Guarantee? Where can I obtain one?

A Medallion Signature Guarantee is a special stamp provided by a bank,

broker or credit union (guarantor institutions) that indicates that the

individual signing a form is legally authorized to conduct the requested

transaction. Please contact us at the customer service number listed on

the top right corner of the enclosed reject letter if you have any questions

about how to obtain a Medallion Signature Guarantee.

Tax Certification, Form W-9

What is a Form W-9? Why do I have to complete the form?

Form W-9 is an Internal Revenue Service tax form that certifies an

individual’s Taxpayer Identification Number. Submitting a completed form

will prevent earnings and sale proceeds paid to the new account from

being subject to backup withholding. Without the completed form,

Computershare would be legally required to withhold a percentage of

each payment to ensure that tax is collected and paid to the Internal

Revenue Service.

Where can I obtain one?

The enclosed Stock Transfer Request Form includes a Form W-9. The

new holder can fulfill this requirement by signing and dating section 9 of

the enclosed form. The complete Form W-9 can be downloaded from the

“Printable Forms” section of the website listed at the beginning of this

FAQ document.

What if I do not have the information for the new holder, or the new

holder is not available to sign section 9 of the form?

If the new holder is unable to provide tax certification at this time,

Computershare will be required to withhold taxes on any dividends or

other cash distributions until certification is received. Once we process

the transfer request and set up the new account, we will send the

appropriate tax certification form (Form W-9) to the new holder.

Decedent Related Information

How do I determine the type of shares that the decedent owned?

The decedent owned certificated shares if a paper share certificate was

issued to him or her.

How can I find out the decedent’s current share balance?

For certificated shares, each certificate indicates the number of shares it

represents directly on the share certificate.

Frequently Asked Questions (FAQs)

I am listed as a joint holder on the decedent’s account. Do I need to

transfer the shares to myself to have the decedent’s name removed for

the account?

Yes. You need to complete a Stock Transfer Request Form to transfer the

shares to a new account in your name. The surviving holder(s) or a legally

authorized representative must sign the “Authorized Signatures” section 6 of

the form. You must either (1) provide an original death certificate or certified

copy, or (2) obtain a Medallion Signature Guarantee for each signature on

the form.

What do I do if I want to transfer the decedent’s shares to several

other parties?

If you are transferring to multiple new holders, feel free to photocopy the “New

Holder/Recipient” page of the form prior to completion. This page must be

completed for each new holder. Please be sure to clearly note the top of each

page with the number of shares (not a percentage) to be transferred to each

recipient. Please note the instructions as to when the use of this form is

appropriate to the circumstance to which you are transferring ownership.

The new holder has an existing account to which I want the shares

transferred. Where can I find the account number of the account to

which I want to transfer shares? What if I can’t find it?

The new holder should be able to obtain the account number from a statement

or other document for that account. If you do not have the account number,

please provide all the information you have on the Stock Transfer Request

Form, and note “unable to locate” in section 8A of the form so that we know

you would like the shares transferred to an existing account. We may or may

not be able to do this based on the information provided. If we are unable to

locate the account we will likely reject the transfer to you for more information.

Will account features the decedent previously selected automatically

carry over from the old account to the new account?

No. Account features, such as direct deposit of dividends or reinvestment of

dividends, do not carry over to a new account. Once the transfer is complete,

the new holder can easily set up his or her account options online after

creating a login ID to use Investor Center. Please note, any change in

registration, including removing a name, will result in a new account.

What do I do if more than one owner on the account is deceased?

Please indicate the date of death for the most recent decedent. Please consult

your tax advisor.

Inheritance Tax Waiver Form and Affidavit of Domicile

When is an Inheritance Tax Waiver form required? How can I obtain one?

An Inheritance Tax Waiver form may be required depending on the decedent’s

state of legal residence and date of death. A list of the locations that may

require this form is below. You can obtain an Inheritance Tax Waiver form and

instructions on how to complete the form from the state tax agency of the

decedent’s state of residence.

Alabama Missouri Oklahoma

Arizona Montana Puerto Rico

California New Jersey Rhode Island

Hawaii New York Tennessee

Illinois North Dakota West Virginia

Indiana Ohio

What if the decedent’s state of legal residence does not require an

Inheritance Tax Waiver form?

Complete an Affidavit of Domicile attesting to the decedent’s state of

residency, and have the completed form notarized. The form is available

through the “Printable Forms” section of the website listed at the beginning of

this FAQ document.

Alternatively, you can obtain an Inheritance Tax Waiver stamp, which

certifies that no inheritance tax waiver is required. The stamp should be placed

next to the authorized signature on the Stock Transfer Request Form

(section 6) and may be obtained from the same financial institution providing

the Medallion Signature Guarantee. Please be certain to note the Date of

Death with such stamp.

Managing Your Account Online (Investor Center)

I am a new shareholder. Can I access my account online?

Yes. Non-business entity accounts can gain access through “Investor Center”

at www.computershare.com/investor.

Computershare’s Investor Center is a free online service that provides you

with a wide variety of self-service tools to help track and manage your

personal holdings in the companies we service. Investor Center allows you to

manage your holdings in several different companies simultaneously. Please

note that Computershare does not permit online access to accounts registered

as a business such as corporations, banks, associations, nominees, etc.

What can I do with Internet account access?

Here are some of the things you can accomplish through Investor Center:

■ View current account balances

■ Sign up to receive documentation electronically

(where available)

■ View transaction history

■ View payment history

■ View stock prices

■ Change your mailing address

■ Certify your tax status online (Form W-9 certification)

■ Update your bank account details to have funds directly deposited into

your bank account

■ Replace checks

■ Download forms

How do I start using Investor Center?

To access your account, just follow these easy steps:

Step 1: Go to www.computershare.com/investor

and click “Create Login”

Step 2: Fill in the required information

Step 3: Enter the required validation information, fill in your member details,

review our terms and conditions and if you agree to them, select the

option to agree

Step 4: To get immediate access select “Verify Online” when prompted during

the registration process. You will be asked several questions to verify

personal information about yourself based on information from public

records. If you do not want to use this method you may select “Verify

by Mail” and an access code will be mailed to your address of record.

You will need to enter the code before getting full access to the site.

Once received, return to the site, enter your ID and password, and

you will be prompted for the access code.

Is my Investor Center account information secure?

Yes. All communication between our Web server and your computer use

industry-standard Secure Sockets Layer (SSL) 128-bit encryption when you

are viewing any details of your holding(s). This is the same type of encryption

used by financial institutions worldwide.

Frequently Asked Questions (FAQs)