If the shares are registered in Joint Tenancy

• The original stock certificate(s) and/or affidavits of loss.
• The signature(s) of the Surviving Tenant(s) on the reverse side of each certificate or on the stock power. The signature(s) must be Guaranteed by a financial institution participating in the Medallion Stamp Program.
• If the shares are to be registered in the Surviving Tenant's name alone, as it currently appears on the face of the certificate, a Medallion Signature Guarantee is not required. A Medallion Signature Guarantee is required if you are adding another Tenant to the new registration.
• Official Certificate of Death (under seal)
• A letter of instruction indicating the name, complete address, (including zip code) and Social Security or Tax Identification Number of the new registration. Execute the Substitute Form W-9 certifying the Social Security or Tax Identification Number of the new registration.
• An “Affidavit of Domicile” form for the second decedent, which must be completed, signed and notarized.
• An Inheritance Tax Waiver form which can be obtained from the state’s Tax Department. Please note, this form may be required depending on the decedent’s state of residence. To determine if an Inheritance Tax Waiver form is required to be filed in your instance, please contact the applicable tax agency located in your state for further guidance.

Note: If the new registration includes several owners, please identify the preferred form of ownership, (i.e. Joint Tenants, Tenants in Common) If the account also contains Dividend Reinvestment Plan shares, please indicate how they are to be re-registered If both Joint Tenants or Tenants by the Entireties are deceased, please provide the Certified copy of the Death Certificate for the first decedent and then follow the instructions for "Deceased Owner, Single Ownership" for the second decedent.

If the shares are registered as Tenants in Common

Follow the transfer instructions mentioned above. However, the signatures must be for the Executor or Administrator and the Surviving Tenant(s). Also, a Certified Copy of the Certificate Of Appointment of Executor or Administrator dated within 60 days of the transfer (if the Court Appointment was issued in the State of New York it may be dated within 6 months of the transfer) If both Tenants in Common are Deceased, please follow the instructions for "Deceased Owner, Single Ownership" for each decedent.

Mailing Address:

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