To transfer to a Minor under the Uniform Gift or Transfer to Minors Act:

Please follow the instructions for "Transfers Involving a Custodian Transferring Shares to an Individual". Note: Only one custodian and one minor can be named per account. Please also indicate the State under which the gift is being made

Re-issuance to former Minor:

• The original stock certificate(s) and/or affidavits of loss.
• Signature of Custodian on the reverse side of each certificate or on the stock power. The signature(s) must be Medallion Signature Guaranteed.
• A letter of instruction indicating the name, address (including zip code) and Social Security Number of the Minor. Execute the Substitute Form W-9, on the stock power, certifying the Social Security Number of the new registration.
• Certified a copy of birth certificate showing the age of majority has been attained by the minor.

Note: If the account also contains Dividend Reinvestment Plan Shares, please indicate how they are to be re-registered.

OR

• The original stock certificate(s) and/or affidavits of loss.
• Certified a photocopy of the former Minor's Birth Certificate.
• A letter of instruction indicating the name, address (including zip code) and Social Security Number of the former Minor. Execute the Substitute Form W-9, on the stock power, certifying the Social Security Number of the new registration.

Note: If the former Minor's name has changed, we will require the Minor to sign his/her name as it currently appears on the face of the certificate and sign again as he/she would like it to appear. In this instance the signatures must be Medallion Signature Guaranteed.

Mailing Address:

     Operations Center
     6201 15th Avenue
     Brooklyn, NY 11219
     Attn: Transfer Department