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        YEAR                                                                                                                                                                                                 CALIFORNIA FORM


    2008                       Real Estate Withholding Certificate                                                                                                                                                 593-C
Part I ­ Seller's Information                                                                                                                                          Return this form to your escrow company.
Name (including spouse/RDP, if jointly owned - see instructions - type or print)                                                                                                SSN or ITIN  FEIN  CA Corp no.


Address (including suite, room, PO Box, or PMB no.)                                                                                                                            Spouse's/RDP's SSN or ITIN (if jointly owned)


City                                                                                                                                           State      ZIP Code
                                                                                                                                                                                                  -             -
                                                                                                                                                                                                          Ownership Percentage

                                                                                                                                                                                  -                                          .     %
Property address (if no street address, provide parcel number and county)


Read the following and check the appropriate boxes. (See line-by-line notes in the instructions).

Part II ­ Certifications which fully exempt the sale from withholding:                                                                                                                                                       YES   NO
 . Does the property qualify as the seller's (or decedent's, if being sold by the decedent's estate) principal residence within the meaning
    of Internal Revenue Code (IRC) Section 121? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          
 . Did the seller (or decedent, if being sold by the decedent's estate) last use the property as the seller's (decedent's) principal residence
    within the meaning of IRC Section 121 without regard to the two-year time period? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                
 . Will the seller have a loss or zero gain for California income tax purposes on this sale? (To check YES, you must complete
    Form 593-E, Real Estate Withholding -- Computation of Estimated Gain or Loss, and have a loss or zero gain on line 16). . . . . . . . . . . . . . . . . .                                                                      
 4. Is the property being compulsorily or involuntarily converted and does the seller intend to acquire property that is similar or
    related in service or use to qualify for nonrecognition of gain for California income tax purposes under IRC Section 1033? . . . . . . . . . . . . . . . . .                                                                   
 5. Will the transfer qualify for nonrecognition treatment under IRC Section 351 (transfer to a corporation controlled by the
    transferor) or IRC Section 721 (contribution to a partnership in exchange for a partnership interest)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                       
 6. Is the seller a corporation (or an LLC classified as a corporation for federal and California income tax purposes) that is either
    qualified through the California Secretary of State or has a permanent place of business in California? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                      
 7. Is the seller a partnership (or an LLC that is classified as a partnership for federal and California income tax purposes and is
    not a disregarded single member LLC) with recorded title to the property in the name of the partnership or LLC?
    (If yes, the partnership or LLC must withhold on nonresident partners or members as required). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                       
 8. Is the seller a tax-exempt entity under either California or federal law? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  
 9. Is the seller an insurance company, individual retirement account, qualified pension/profit sharing plan, or charitable
    remainder trust? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         

Part III ­ Certifications that may partially or fully exempt the sale from withholding:
Real Estate Escrow Person: See instructions for amounts to withhold.
0. Will the transfer qualify as a simultaneous like-kind exchange within the meaning of IRC Section 1031?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                           
. Will the transfer qualify as a deferred like-kind exchange within the meaning of IRC Section 1031?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                                        
. Will the transfer of this property be an installment sale that you will report as such for California tax purposes and has the
    buyer agreed to withhold on each principal payment instead of withholding the full amount at the time of transfer? . . . . . . . . . . . . . . . . . . . . . . .                                                               

Part IV ­ Seller's Signature
  Under penalties of perjury, I hereby certify that the information provided above is, to the best of my knowledge, true and correct. If conditions change, I will
  promptly inform the withholding agent. I understand that the Franchise Tax Board may review relevant escrow documents to ensure withholding compliance
  and that completing this form does not exempt me from filing a California income or franchise tax return to report this sale.
  Seller's Name and Title ____________________________________ Seller's Signature ________________________________ Date _________________
  Spouse's/RDP's Name _____________________________________ Spouse's/RDP's Signature _________________________ Date _________________
  Please verify that the SSN or ITIN listed above in Part I of this form is correct.


Seller:        If you checked YES to any question in Part II, you are exempt from real estate withholding.
               If you checked YES to any question in Part III, you may qualify for a partial or complete withholding exemption.
               If you checked NO to all of the questions in Part II and Part III, the withholding will be 31/3% (.0333) of the total sales price or the optional gain on
               sale withholding amount certified by seller on Form 593.
               If you are withheld upon, the withholding agent should give you one copy of Form 593, Real Estate Withholding Tax Statement. Attach a copy to the
               lower front of your California income tax return and make a copy for your records.
You should keep Form 593-C for five years following the close of the transaction. You must furnish the form to the FTB upon request.



For Privacy Notice, get form FTB 1131.                                                                     7131083                                                                                       Form 593-C C2 2007