Change of Ownership Form and Account Registration Form · To change ownership or transfer...

Change of Ownership Form For Transfers Due to Death

To change ownership or transfer nonretirement assets from a deceased account owner to a different owner

Please accept our sincere condolences on your loss. We understand how difficult and confusing the financial details of such a loss can be, and will assist you as much as we can with the details of changing ownership of the Vanguard accounts.

The enclosed form enables you to remove a deceased owner from an existing account and transfer or change ownership of the account to another Vanguard account.

Our Change of Ownership Form may not cover all account registrations or types. Some states may have additional requirements. If you have any questions, please contact our Transition Team at 888-237-9045 on business days from 8 a.m. to 8 p.m., Eastern time.

Please review the table below to help you determine which form and supporting documents you will need to send to Vanguard to ensure that your request is processed in a timely manner.

* The certified copy must bear the raised seal or multicolored stamp of the issuing court. Vanguard must receive this document within 90 days of its certification by the issuing court.

** A signature guarantee can be obtained from an authorized officer of a bank, broker, and many other financial institutions. A notary public cannot provide a signature guarantee.

To change the owner of a(an) Please include the following items Signature and other requirements

Individual account (one owner A certified copy of the court appointment A signature guarantee of the executorwith no beneficiaries) of executor or legal representative.* or representative will be required if (A certified death certificate is needed ownership is being changed to a new

only if the court document doesn’t account that isn’t registered to theprove the owner’s passing.) estate of the decedent.**

Individual account with Transfer A certified death certificate of theon Death Plan listing beneficiaries deceased owner.

Joint tenant account with rights A certified death certificate of the A signature guarantee of the survivingof survivorship (JT WROS) deceased owner(s). owner(s) will be required only if changing

ownership to a new account that isn’t registered only in the name(s) of the surviving owner(s).

Tenants in common account A certified copy of the court A signature guarantee of the executor(TEN COM) appointment of executor or legal or legal representative and/or the representative.* (A certified death surviving owner(s) will be required. certificate is needed only if the court document doesn’t prove the owner’s passing.)

Trust account A certified death certificate of If removing one or more trustees the deceased trustee(s). due to death, and not making other

If changes are being made to the changes, complete our Trustee

current trust name, date, or tax ID Certification form instead.

number, a signature guarantee of the surviving or successor trustee(s) will be required.

Custodial account (Uniform Gifts A certified death certificate of the Call our transition team for assistance. to Minors Act, Uniform Transfers deceased custodian and/or minor. to Minors Act, or custodian)

Corporation or organization account Call our transition team for assistance.

Mailing information

Make a copy of your completed form for your records.

Mail your completed form and any attached information in the enclosed postage-paid envelope.

VanguardP.O. Box 1110Valley Forge, PA 19482-1110

Vanguard 455 Devon Park DriveWayne, PA 19087-1815

>For overnight delivery, mail to:

>If you don’t have

a postage-paid envelope, mail to:

Reminders

Attach a certified copy of the death certificate or a certified copy of court appointment of executor for the deceased account owner(s).

If you’re transferring shares to a new account, submit a completed Account Registration Form with this form and:

• For a trust account, attach a copy of the pages of the trust agreement that show the name of the trust, the trust date, and a listing of all trustees, including successor trustees if any, and their signatures.

• For an organization account, attach a copy of the documentation required for registration, such as the articles of incorporation, and complete our Organization Resolution form, if needed.

• For a guardian account, attach a copy of an original or certified (within 90 days) copy of the court appointment of the guardian or conservator.

• For an estate account, attach a certified (within 90 days) copy of the court appointment of fiduciary, such as letters testamentary or letters of administration.

Important: Account options, such as automated and electronic bank transfers, won’t carry over from the original account to the receiving account. You’ll need to reestablish any account options on the Account Registration Form.

1 of 6

Form NRCOO

Effective May 2017

Use this form to move assets between two Vanguard accounts.

Don’t use this form to transfer assets from another institution or to move retirement assets.

If you have open orders on any holdings you want to move, we’ll cancel those orders before moving the assets to the receiving account.

Important: Please contact our Transition Team at 888-237-9045 if you’re moving assets because a current account owner died.

Print in capital letters and use black ink.

Change of Ownership Between Vanguard Nonretirement Accounts Form

1. Account you want to move holdings from

Vanguard account number

Owner, minor, trustee, or organization representative

Name first, middle initial, last

Name of trust, organization, or estate if applicable

Provide the name exactly as it appears

on the account. If the owner died, enter his

or her name.

>

Last four digits of Social Security number or employer ID number Zip code

Questions?Call 800-992-8327.If you need other forms, go to vanguard.com/serviceforms.

Name first, middle initial, last Provide the name

exactly as it appears on the account. If the owner died, enter his

or her name.

>

Joint owner, custodian, co-trustee, or organization representativeIf you need more space to list additional owners, provide the information on a separate sheet.

Last four digits of Social Security number or employer ID number Zip code

Form NRCOO

2 of 6

Return pages 1–5 of this form, even if some sections are left blank.

2. Account to move holdings to

Check and complete one.

New Vanguard account You can go to vanguard.com/us/openaccount to open an account. Otherwise, complete a

Vanguard Brokerage Account application and submit it with this form.

Last four digits of Social Security number or employer ID number


Name of owner, minor, trustee, or organization representative first, middle initial, last


Provide the full, legal name. >


Name of joint owner, custodian, co-trustee, or organization representative first, middle initial, last

Existing Vanguard account

Account number



Name of owner, minor, trustee, or organization representative first, middle initial, last

Name of joint owner, custodian, co-trustee, or organization representative first, middle initial, lastProvide the name exactly as it appears

on the account.>

Provide the name exactly as it appears

on the account.>


3 of 6

Form NRCOO


3. Holdings you want to move

While we can split a position into fractional shares and move those shares, an account can’t hold a position of less than one full share. Any transferred position of less than one full share may be liquidated at the closing price on the day we process the transfer, commission-free. This may create a taxable event.

If you’re moving assets from a brokerage account and you specify a dollar amount, the value of the holdings will be determined by the closing price as of the day preceding the day we process your request. If you’re moving assets from a Vanguard mutual fund account, the value of the holdings will be determined by the closing price on the day we process your request.

Move all of the holdings from the account number provided in Section 1. If you check this box, skip to Section 4.

Check one.

Holding name, CUSIP, or ticker symbol Number of shares Date acquired mm/dd/yyyy



Holding name, CUSIP, or ticker symbol Number of shares or Amount

$or Percentage

%Holding name, CUSIP, or ticker symbol Number of shares or Amount

$or Percentage


$or Percentage


$or Percentage


$or Percentage


$or Percentage


$or Percentage


$or Percentage

%

Move only the money market settlement fund.

Number of shares or Amount

$or Percentage

%

Move only the holdings listed below from the account number provided in Section 1.>If you check this box, list the holdings below.

For fixed income securities, indicate

the face value under “Number of shares.”

If you need more space to list

additional holdings, either photocopy this

section or attach additional sheets as

necessary. Each sheet must be

signed and dated and include the account

number.

>

Complete this section for holdings that are using specific identification (SpecID) as the cost basis method. All shares acquired prior to January 1, 2012, will be displayed as one lot. This lot will be reported to you as average cost since Vanguard only has average cost records for these shares. If you use SpecID, you’ll need to use your own records to report these “noncovered shares” to the IRS.

>


additional holdings, either copy this

section or attach additional sheets as

necessary. Each sheet must be

signed and dated and include the account

number.

Form NRCOO

4 of 6

You must sign on page 5.

4. Cost basis information

If you’re moving assets from an individual, estate, minor, or guardian account because a current account owner is deceased, we’ll automatically designate the shares as inherited, using the date of death. The cost basis of the shares will be updated based on the fair market value on the date of death. If you’re moving assets from a joint or trust account because a current account owner is deceased, we won’t automatically designate the shares as inherited or adjust the cost basis of the shares based on the fair market value on the date of death if we can’t identify which securities have been transferred from the deceased owner. If you want to adjust the cost basis using an alternate estate valuation, also complete our Cost Basis Adjustment Form for Inherited Shares. We’ll apply the following default cost basis methods—unless you select a different method before the move:• For covered mutual fund shares (those acquired on or after January 1, 2012). Average cost method.• For all other covered securities (generally those acquired on or after January 1, 2011). First in, first

out method.Important note about noncovered mutual fund shares (those acquired before January 1, 2012). We can only provide average cost information to you for noncovered shares. That’s because we won’t know which cost basis method the current owner might have used to report gains or losses to the IRS in the past or which tax lots remain in the account if the current owner sold some of the shares before 2012. Even if you indicate an acquisition date for any noncovered holdings, we can only move the basis using the average cost method. To set or change your preferred cost basis method for each holding prior to the move, log on to your account at vanguard.com and from the My Accounts dropdown, select Account maintenance. Then, under Account profile, select Cost basis method and follow the instructions. Or, if you prefer, you may complete and submit our Cost Basis Method Election Form (available at vanguard.com/serviceforms). If you haven’t had any sales or transfers while using average cost as your cost basis method, you may select a new method. This new method will apply to all covered shares. If you’ve had any sales or transfers while using average cost as your cost basis method, you may choose a new method. Any shares purchased after the change will apply the new method.

Cost basis information for gifted or inherited sharesIf you’re gifting shares, Vanguard is required to calculate the cost basis of the transferred securities according to the reporting rules for gifted shares. We’ll deem this transfer as a gift unless any of the following is true. Note: We won’t adjust the basis of securities for gift tax paid, if any.

The transferring account and receiving account have an owner in common. If there is a common owner, the transfer won’t be processed as a gift.

The transfer is from the account of a deceased owner or a deceased owner’s estate. (Contact us to determine additional documents that may need to be submitted.)

The transfer is from a joint account with a deceased owner. The decedent wasn’t married to the surviving joint owner at the time of death.

The transfer is from a joint account with a deceased owner. The decedent was married to the surviving joint owner at the time of death.

Transfers from my account to this recipient (for example, to my spouse*) are ineligible for gift-related basis adjustments.

Date of death mm/dd/yyyy Check this box if you’d like us to return the documentation to you at the mailing address we have on file for the receiving account.

Check any that apply.

* For federal tax purposes.

5 of 6

Form NRCOO

Signature guarantee if required

>

You can get a signature guarantee from an authorized

officer of a bank, broker, and many other

financial institutions.

A notary public CANNOT provide a

signature guarantee.

By signing below, you authorize Vanguard Marketing Corporation and The Vanguard Group Inc., to transfer the assets identified in Section 1 or Section 3 of this form. You understand that if you are directing the assets listed in Section 1 or Section 3 to a third party, you irrevocably relinquish all rights, title, and interest to those assets.

5. Signatures and authorizations Read carefully before signing.

>

If the owner is a minor, a

legal guardian or custodian must sign.

If a signature guarantee is required,

DO NOT sign this form until you’re in the presence of the

authorized officer.

Important: A signature guarantee is required if the owners on the receiving account differ from the originating account.

If a signature guarantee is required but not provided, your change of ownership request may be delayed. If you have any questions, call us at 800-992-8327.

Print name

Print name

Signature of owner, custodian, trustee, or organization representative

X

Date mm/dd/yyyy

Signature of joint owner, co-trustee, or organization representative

XDate mm/dd/yyyy


Authorized officer’s title

Name of institution

Date mm/dd/yyyy

Signed guarantee stamp must be original

Check this box if you intend to use voice verification in lieu of a signature guarantee. However, you must be enrolled in the service. Once your paperwork has been received and reviewed, you’ll be contacted for verification prior to completing your request.

Form NRCOO

© 2017 The Vanguard Group, Inc. All rights reserved.

NRCOO 052017

6 of 6

Mailing information

Make a copy of your completed form for your records.

Mail pages 1–5 of your completed form and any other required information in the enclosed postage-paid envelope.

Vanguard P.O. Box 1170 Valley Forge, PA 19482-1170

Vanguard 455 Devon Park Drive Wayne, PA 19087-1815




1 of 12

Form AREG

Effective April 2018

Use this form to open a nonretirement mutual fund account.

Don’t use this form to open a retirement account or a brokerage account.

Vanguard funds are registered for sale to U.S. residents only. You must provide your U.S. address on this form.


Questions?Call 800-662-7447.

Account Registration Form

Joint Account owned by two or more people. Joint accounts will be registered as “joint tenants with right of survivorship” unless you indicate otherwise below.

Individual Account owned by one person.

1. Type of account Fill in only one circle.

Verify that any registration you indicate here is

valid in your state.

>

GuardianAccount administered by a court-appointed guardian or conservator.

Important: You must submit an original or certified (within 90 days) copy, with a raised seal, of the court appointment of the guardian or conservator.

Organization or estateAccount owned by an organization or estate.

Enter information about the

organization in Section 2.

>

Joint account registration e.g., tenants in common, community property

Uniform Gifts to Minors Act/Uniform Transfers to Minors Act (UGMA/UTMA)

Account established as an irrevocable gift or transfer of assets to a minor. The assets in this account may only be used for the benefit of the minor. An adult custodian administers the account until the minor reaches the age of termination (or later age, if permitted by state law) for the state under whose law the gift or transfer is being made.

State If you’re opening an UGMA/UTMA account, you must provide the state under whose law the gift or transfer is being made.

(continued on the next page)

Form AREG

2 of 12

Enter the trustee information in

Section 3 and the trust information

in Section 4.

All currently serving trustees must sign

in Section 9.

> Trust for an existing trust only

Account established to invest assets held in a personal or retirement trust. Note: If this is an organizational trust (such as a foundation or endowment), fill in the Organization or estate circle instead.

For trusts under will/testamentary: You must attach copies of the pages of the will that confirm the creation of the trust and those that contain the trustee name(s) and the testator’s (decedent’s) signature. The pages of the will should indicate it was filed with the probate court and include a court stamp (the stamp doesn’t need to be original or include a date). If the will doesn’t contain a court stamp, attach a copy of letters testamentary or the court document appointing the trustee of the trust.

For all other types of trusts: You must attach copies of the pages of the trust agreement that contain the trust name and date, and a listing of the trustee names and the signature page(s), signed by the persons who were required to sign under state law.

(continued from the previous page)

Registration type Fill in only one. Required external documentation

If the account is for an organization,

you must provide the documentation

indicated next to your selected

registration type.

In addition, for all registration types,

you must send us these three

documents:• A completed

Organization Resolution form

• A completed Certification of Beneficial

Owners form

• A copy of the organization

document identifying all

authorized persons.

>

2. Organization information organizations only

Corporation

Articles of incorporation, state-issued charter, or certificate of good standing. Fill in one. If you don’t fill in a circle, we’ll treat your organization as an S corporation for tax-reporting purposes.

C corporation S corporation

EndowmentPages in the trust document that show the name of the endowment and a listing of all trustees and their signatures.

Estate*Certified (within 90 days) copy of the court appointment of fiduciary, such as letters testamentary or letters of administration.

Foundation Articles of incorporation.

Partnership Partnership agreement.

Professional association or corporation

Articles of association, certificate of organization, or similar document.

Limited liability company (LLC)

Articles of association, certificate of organization, or similar document. Fill in one circle to indicate federal tax classification of LLC.

C corporation S corporation Partnership

Sole proprietorship/single member

Sole proprietorship Document filed to form the proprietorship.

Other Specify type.

______________________________

Document filed to form, or evidencing the existence of, the organization or enterprise (if incorporated), or organization bylaws or similar document (if not incorporated).

*For this registration type, you only need to complete our Organization Resolution form and Certification of Beneficial Owners form if the estate representative is an organization.


Form AREG

3 of 12

Organization description Fill in any that describe the organization.

Identity of organization

Broker-dealer National bank

Mutual fund State-regulated bank

Government agency or instrumentality

Publicly traded on the Nasdaq (except small-cap issues), NYSE, or NYSE Arca

Ticker symbol

Name of organization as shown on federal tax documents

Employer ID number If the organization is exempt from backup withholding, provide the applicable exempt payee code from the list at the end of this section.

Code

You must complete this entire section. >

Country where organization was established Tax residency

U.S. Other* U.S. Other

Country of establishment if not U.S. Country of tax residence if not U.S.

* If the country of establishment is other than the U.S., you must complete an IRS Form W-8BEN electronically to certify your foreign status, and to claim treaty benefits if applicable. We’ll mail you instructions for completing the electronic Form W-8BEN once your account has been established.

Form AREG

Type of organizationExempt payee code

An organization exempt from tax under section 501(a), any IRA, or a custodial account under Section 403(b)(7) if the account satisfies the requirements of Section 401(f)(2).

1

The United States or any of its agencies or instrumentalities. 2

A state, the District of Columbia, a possession of the United States, or any of their political subdivisions, agencies, or instrumentalities.

3

A foreign government or any of its political subdivisions, agencies, or instrumentalities. 4

A corporation. 5

A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States.

6

A futures commission merchant registered with the Commodity Futures Trading Commission. 7

A real estate investment trust. 8

An entity registered at all times during the tax year under the Investment Company Act of 1940. 9

A common trust fund operated by a bank under Section 584(a). 10

A financial institution. 11

A middleman known in the investment community as a nominee or custodian. 12

A trust exempt from tax under Section 664 or described in Section 4947. 13

If the payment is for … Then the payment is exempt for …

Interest and dividend payments All exempt payees except for 7.

Broker transactions

Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they’re exempt only for sales of noncovered securities acquired prior to 2012.

Payments over $600 required to be reported Generally, exempt payees 1 through 5.

Exempt payee codes for organizations

If you’re opening an account for an organization that’s exempt from backup withholding, you must provide one of the following exempt payee codes where noted previously.

The following chart shows the types of payees that are exempt from backup withholding.

4 of 12


Form AREG

3. Account owner information

You must provide all of the requested information for each person to be registered on the account. If any account owner isn’t of legal adult age for the state in which he or she resides (18 for most states, 19 in Alabama and Nebraska, and 21 in Mississippi), we can’t open the account (unless the account is to be opened as a custodian account for a minor and the custodian is identified on the following page).

For trust accounts. The first mailing address listed below will be the primary address for any mailings. For trusts registered under an employer ID number, only the first trustee will be given authority to consent to electronic delivery of account-related information for the trust. Notice of availability of that information will be sent only to that trustee’s email address.*

For organization accounts. The first mailing address listed below will be the primary address for any mailings. Only the organization representative designated as the authorized signatory on the Organization Resolution form will be given authority to consent to electronic delivery of account-related information for the entity. Notice of availability of that information will be sent only to that individual’s email address.

For all other accounts. The first individual listed below will be named first in the account registration. This individual’s Social Security number will be used for tax-reporting purposes, and his or her address will be used for any mailings.

Important: All owners, current trustees, and executors must sign in Section 9.

Owner, minor, trustee, executor, or organization representative

If you’ve applied for an SSN or ITIN but haven’t received it,

enter the date on which you applied.

>


*If any trustee is an organization, e-delivery is NOT available for this account.** If you’re a nonresident alien, you must complete an IRS Form W-8BEN electronically to certify your tax status, and to claim treaty benefits

if applicable. For joint accounts where both owners are foreign, both must complete a Form W-8BEN. We’ll mail you instructions for completing the electronic Form W-8BEN once your account has been established.

5 of 12

First name MI Last name

Birth date mm dd yyyy Email address required for electronic delivery

– –

Social Security number (SSN) or individual taxpayer ID number (ITIN)

Street address Address can be military APO or FPO. If you’re a trustee, executor, or organization representative, use the trust/estate/organization street address.

City State Zip code Country if not U.S.

Street P.O. box or rural route is NOT acceptable

You must provide at least one

phone number. >Daytime phone area code, number Extension Evening phone area code, number Extension

Mobile Mobile

Citizenship and tax residency

Fill in only one.

U.S. citizen

Resident alien Country of citizenship

Nonresident alien**Country of citizenship Country of tax residence

Form AREG

If you’ve applied for an SSN or ITIN but haven’t received it,

enter the date on which you applied.

>


Joint owner, custodian, co-trustee, co-executor, or organization representativeIf you need more space to list additional owners, copy this page or provide the information on a separate sheet.

You must provide at least one

phone number. >

6 of 12

Mailing address If you’re a trustee, executor, or organization representative, use the trust/estate/organization mailing address.


Street or P.O. boxThis is required if the mailing address is different from the

street address.

>


Birth date mm dd yyyy Email address required for electronic delivery

– –

Social Security number (SSN) or individual taxpayer ID number (ITIN)

Daytime phone area code, number Extension Evening phone area code, number Extension

Mobile Mobile

Street address


Street A P.O. box or rural route is NOT acceptable; address can be military APO or FPO.

Complete this section only if

you’re establishing an UGMA/UTMA

account for a minor.

>

Successor custodian if a custodian has been named

Upon the custodian’s resignation, incapacity, or death, the successor custodian will be responsible for contacting Vanguard to initiate the change in custodianship. We’ll also require the successor custodian to provide certain documentation, depending on the reason behind the change.


Birth date mm dd yyyy

– –

Citizenship and tax residency

Fill in only one.

U.S. citizen

Resident alien Country of citizenship

Nonresident alien*Country of citizenship Country of tax residence

* If you’re a nonresident alien, you must complete an IRS Form W-8BEN electronically to certify your tax status, and to claim treaty benefits if applicable. For joint accounts where both owners are foreign, both must complete a Form W-8BEN. We’ll mail you instructions for completing the electronic Form W-8BEN once your account has been established.

Form AREG

7 of 12

Only grantor trusts may use the grantor’s

SSN. All other trusts must provide an EIN.

>

4. Trust information trust accounts only

All current trustees must sign where indicated in Section 9.

The employer ID or Social Security number you provide below will be used for tax-reporting purposes.

If the trustee is an organization, you must also complete and submit our Organization Resolution form. If the organization is sole trustee, complete both our Organization Resolution form and our Certification of Beneficial Owners form.

Name of grantor if grantor trust

Employer ID number (EIN) or Social Security number (SSN)

Name of trust Provide full legal name.

You must complete this entire section. >


Country where trust was established Tax residency

U.S. Other* U.S. Other*

Country of establishment if not U.S. Country of tax residence if not U.S.

* If the country of establishment or tax residence is other than the U.S., you’ll be required to complete either an official IRS Form W-9 on paper to certify the trust’s tax status as U.S. or a Form W-8BEN electronically to certify the trust’s tax status as foreign, and to claim treaty benefits if applicable. We’ll mail you instructions once your account has been established.

Type of trust Fill in only one.

Trust under agreementDate of trust under agreement mm dd yyyy

– –

Trust under will/testamentary

Authorization for e-delivery optional

Complete this section if you want to designate one of the trustees as authorized to elect e-delivery of the trust’s Vanguard account documents (statements, confirmations, etc.) with notification of document availability sent to that trustee’s email address.

Important: If any of the trustees is an organization, e-delivery is NOT available for the trust account.


Designated trustee

Signature Date mm dd yyyy

X – –Email address required for e-delivery

Sign with today’s date here. >

Form AREG

5. Funds you’d like to invest in Indicate the fund names, symbols, and investment amounts below. For minimum investment amounts, refer to vanguard.com/mutualfunds. Be sure the funds you want are currently open to new investors.

>


funds, provide the information on a

separate sheet.

Note: We charge a $20 annual account service fee for each Vanguard fund with a balance of less than $10,000 in an account. We’ll withdraw the fee directly from the fund accounts each June. This fee doesn’t apply if you sign up for account access on vanguard.com and choose electronic delivery of statements, confirmations, and Vanguard fund reports and prospectuses. This fee also doesn’t apply to Flagship Select, Flagship, Voyager Select, or Voyager clients.

For this option, you must complete

Section 8.>

6. How you’d like to make your initial investment

Fill in only one.

8 of 12

Fund name Fund symbol Amount

$Fund name Fund symbol Amount



$Total investment

$

By check Make check payable to Vanguard. If you’re investing in more than one fund, you may write a single check for the total amount.

Total investment

$

By electronic transfer Make a onetime withdrawal from the bank account listed in Section 8.

Total investment

$

By wire Call us at 800-662-7447 for wiring instructions.

Date of wire mm dd yyyy Total investment

– – $

7. Distribution options

Your selection will apply to all funds opened through this form, and you may change your distribution options at any time. If you don’t select an option, all distributions (dividends and capital gains) will be reinvested in additional shares of the same fund.

Fill in only one.

For this option, you must complete

Section 8.>

Reinvest dividends and capital gains in additional shares of the same fund.

Mail dividends and capital gains by check to my mailing address.

Send dividends and capital gains by electronic transfer to my bank account.


Form AREG

8. Bank information Complete this section if you selected electronic transfer in Section 6 or 7.

Important: If the registrations and/or authorized signers on the bank account and your Vanguard account don’t match, skip to Section 9. You’ll need to complete and attach our Bank Transfer Service Form.

Required documentation. We must receive at least one of the following:

• A voided check or preprinted deposit slip (tape or clip below).

• A bank account statement that contains the account number and the registration of the bank account (all other information can be crossed out).

• A letter from the bank on bank letterhead, signed by a bank officer, that contains the routing number, account number, account registration, and authorized signers.

Important requirement: If the bank account is owned by and registered in the name of an organization or trust, and the name(s) of the authorized signer(s) or trustee(s) doesn’t/don’t appear in the registration on the voided check, preprinted deposit slip, or bank account statement, we MUST receive a letter from the bank. The letter must be on bank letterhead, be signed by a bank officer, and contain the routing number, account number, account registration, and your name(s) as the authorized signer(s) required to authorize debit and credit entries to the organization’s or trust’s bank account.

Bank information. You must provide all of the following information.*

Voided check or preprinted deposit slipIf providing a

voided check or preprinted deposit

slip, tape it here.

Don’t staple or alter in any way

other than voiding.

You must provide this information.

>

>

J. A. Sample123 StreetAnywhere, USA 12345

PAY TO THEORDER OF

MEMO

:000123456: 12345678987654321: 87654

Bank routing number Account number

BANK NAMECITY USA 87654

VOID AFTER 60 DAYS

DOLLARS

$

Check number

Fill in this circle if you’d like Vanguard

to make this the default bank account for future transaction

requests.

> Make this my primary bank.

* An electronic transfer can take several days, depending on the timing of your request. The bank, savings and loan, or credit union must be a member of the ACH network, and the account type must permit electronic transfers.

9 of 12

Bank routing number Enter all nine digits. Account type Fill in one circle.

Checking Savings

10 of 12

Form AREG

9. Authorization of all account owners

Important information about opening a new account. The Vanguard Group, Inc., and certain of its affiliates (collectively, “Vanguard”) are required by federal law to obtain from each person who opens an account, and in some cases, regarding each owner or trustee, certain personal information—including name, street address, and taxpayer identification number, among other information—that will be used to verify identity. If you do not provide us with this information, we will not be able to open the account. If we are unable to verify your identity, Vanguard reserves the right to close your account or take other steps we deem reasonable.

Read this section carefully, and sign on page 11 exactly as indicated in Section 3. • I have full authority and legal capacity to purchase fund shares.

I have received a current prospectus of each fund I am investing in and agree to be bound by its terms.

If I represent an organization, I confirm that the organization is in existence and that I have full authority to enter into investment transactions on behalf of the organization and to execute and deliver documents on its behalf.

If I am investing in a state tax-exempt fund, I certify that I am a legal resident of the state indicated below, although I may occasionally use an out-of-state address.

This information is required

only for state tax-exempt funds.

>

If I am using this form to add an electronic bank transfer option to my account, I authorize The Vanguard Group, Inc., and Vanguard Marketing Corporation, and any affiliates or subsidiaries of either (individually or collectively, “Vanguard”), upon phone or online request, to pay amounts representing redemptions or withdrawals made by me, or to secure payment of amounts invested by me, by initiating credit or debit entries to the bank named by me. I authorize the bank to accept any such credits or debits to my account without responsibility for the correctness thereof. I acknowledge that the origination of ACH transactions to my account must comply with U.S. law. I further agree that Vanguard will not incur any loss, liability, cost, or expense in connection with my phone or online request. I understand that this authorization may be terminated by me at any time by written notification to Vanguard and to the bank. The termination request will be effective as to Vanguard as soon as Vanguard has had a reasonable amount of time to act upon it. I represent and warrant to Vanguard that I am an owner or authorized signer on the bank account specified by me on this form and that no other owner or authorized signer of such bank account (other than the joint Vanguard account owner(s), if applicable) is required to sign in order to authorize the initiation of ACH entries to such bank account.

I understand that if an account is registered in more than one name, Vanguard will accept written or phone instructions from any one of the owners.

If I am signing as a trustee of a trust, I understand that I also must confirm the following by signing on the next page:

The trust is valid and in full force and effect as of the date on the next page; the trustees have full authority under the trust document and applicable law to enter into investment transactions on behalf of the trust, including the purchase, sale, exchange, transfer, and redemption of mutual funds; and the trustees may issue general instructions.

The individuals listed and signing this form are all of the currently serving trustees.

You must sign on page 11.

Number of trust ee signatures required to take any action on behalf of the trust. (Phone and online requests may be made by any individual trustee.)

If a number isn’t provided, the

signature of one trustee will be

required for written transaction requests.

>

State of legal residence

Form AREG

If I am signing as custodian of an UGMA or UTMA account, I acknowledge that I understand that the assets in such account legally belong to the minor for whom the account is registered and may only be used for the benefit of said minor.

>

All those listed in Section 3 (except

minors and successor custodians) must sign

with today’s date here.

If additional signatures are required,

copy this page.

If I am a U.S. citizen, a U.S. resident alien, or a representative of a U.S. entity, I certify under penalties of perjury that:

1. The taxpayer ID number I have given on this form is correct (or I am waiting for a number to be issued to me).

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 Internal Revenue Service (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.

Important: Cross out item 2 if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest or dividends on your tax return.

3. I am a U.S. citizen or other U.S. person (as defined by the IRS in its Form W-9 instructions).

4. The Foreign Account Tax Compliance Act (FATCA) code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

If I am not a U.S. person, I will complete the appropriate Form W-8BEN electronically to certify my foreign status, including my FATCA status, and to claim treaty benefits if applicable.

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

11 of 12

Signature of owner, custodian, trustee, executor, or organization signatory Date mm dd yyyy

X – –Print name Title if applicable

Signature of owner, custodian, trustee, executor, or organization signatory Date mm dd yyyy

X – –Print name Title if applicable


Mailing informationMail pages 1–11 of your completed form and any attached information in the enclosed postage-paid envelope.

Vanguard P.O. Box 1110 Valley Forge, PA 19482-1110

Vanguard 455 Devon Park Drive Wayne, PA 19087-1815



RemindersIf the new account is for:

• A trust under will/testamentary. Attach copies of the pages of the will that confirm the creation of the trust and those that contain the trustee name(s) and the testator’s (decedent’s) signature. The pages of the will should indicate it was filed with the probate court and include a court stamp (the stamp doesn’t need to be original or include a date). If the will doesn’t contain a court stamp, attach a copy of letters testamentary or the court document appointing the trustee of the trust.

• Any other type of trust. Attach copies of the pages of the trust agreement that contain the trust name and date, and a listing of the trustees’ names and the signature page(s), signed by the persons who were required to sign under state law.

An organization. Attach a copy of the documentation required for registration, and complete and submit both our Organization Resolution form and our Certification of Beneficial Owners form.

A court-appointed guardian or conservator. Attach an original or certified (within 90 days) copy, with a raised seal, of the court appointment of the guardian or conservator.

Electronic transfers and wire redemptions

If you selected electronic transfer in Section 6 or 7, and the registrations and/or authorized signers on the bank account and your Vanguard account don’t match, complete and attach our Bank Transfer Service Form.



AREG 042018

12 of 12

Vanguard Asset Management Services are provided by Vanguard National Trust Company, which is a federally chartered, limited-purpose trust company operated under the supervision of the Office of the Comptroller of the Currency.

Form AREG

1 of 4

Form CBIS

Questions?Call 888-237-9045.If you need other forms, go to vanguard.com/serviceforms.

1. Beneficiary/transferee account owner information

Use this form to request an adjustment to the cost basis for Vanguard brokerage and mutual fund accounts—excluding money market funds and retirement accounts—that have been transferred or otherwise distributed to you from a decedent.

We automatically adjust the cost basis on inherited shares from a decedent’s individual account (if the date of death is on or after January 1, 2011, for Brokerage securities or on or after January 1, 2012, for Vanguard mutual funds) to the fair market value as of the date of death. You only need to complete this form if one or more of the following are true:

• The alternate valuation date has been elected (see Section 2).

• The decedent passed in 2010.

• The inherited shares are being transferred from any account other than an account registered solely in the decedent’s name.

• The authorized estate representative wishes to provide the valuation reported to the IRS.

• The date of death is prior to 2011 for brokerage securities or 2012 for Vanguard mutual funds (except money market funds and retirement accounts).

Don’t use this form if the estate elected not to use 2011 step-up rules. Consult your tax advisor. For more information, see IRS Publication 4895, Basis of Inherited Property Held by Decedents Who Died in 2010, which is available at irs.gov.

For guidance on the tax consequences of adjusting cost basis for inherited shares, consult a qualified tax or financial advisor.


Cost Basis Adjustment Form for Inherited Shares

Daytime phone area code, number, extension Evening phone area code, number, extension

Last four digits of Social Security number or taxpayer/employer ID number

Name of individual first, middle initial, last or trust or estate

E-mail address

Name of joint account owner, trustee, or authorized estate representative first, middle initial, last

Street address

City, state, zip

Form CBIS

2 of 4

2. Your valuation date

We’ll adjust the cost basis of the inherited shares to either the:

Fair market value on the date of death or

Fair market value on the alternate valuation date (AVD) if elected by the executor when completing the United States Estate (and Generation-Skipping Transfer) Tax Return (IRS Form 706). The AVD is generally the earlier of the date shares were distributed from the estate after the date of death or six months after the date of death. If the AVD wasn’t elected, the fair market value on the date of death will be used.

Important: Only one valuation date can be elected for all inherited securities--either the date of death or alternate valuation date.

How the inherited shares identified on this form are to be valued Check only one box.

■ A. Fair market value on date of deathComplete A below. >

Skip to B on page 3. > ■ B. Fair market value on alternate valuation date

A. Fair market value on date of deathComplete this section if you’re requesting a cost basis adjustment to the fair market value on the date of death for the inherited shares identified below.

If you’re the authorized estate representative, rather than completing the table below you may specifically identify the shares to be adjusted by attaching a separate sheet that includes the account number, name of security, adjusted cost basis at the date of death, and date the shares were acquired. If provided, the authorized estate representative must sign in Section 3.

Unless we receive such information in writing, we’ll rely upon the information provided below to calculate the requested cost basis adjustment to the fair market value at the date of death.

Decedent and inherited shares information

Decedent’s account number Beneficiary account number

Date of death mm/dd/yyyy Decedent ownership%

Mutual fund/security name Symbol Number of shares transferred






3 of 4

Form CBIS

B. Fair market value on alternate valuation dateComplete this section if you’re requesting a cost basis adjustment to the fair market value on the alternate valuation date for the inherited shares identified below or on an attached schedule.

You must provide the alternate valuation in the table below for each security or attach a schedule detailing the alternate valuation date, adjusted cost basis, and number of shares received of each inherited security provided by the authorized estate representative as reported on the appropriate schedule of IRS Form 706 filed for the decedent’s estate.

Decedent and inherited shares informationDecedent account number Beneficiary account number Date of death

mm/dd/yyyyDecedent ownership

%


Alternate valuation date mm/dd/yyyy Alternate valuation$











We’ll adjust the cost basis of the inherited shares on our records to reflect the adjusted cost basis you provide, and we’ll report the cost basis information as may be required under the new federal cost basis reporting rules applicable to financial institutions. Because of the new rules, we won’t be able to honor cost basis adjustment requests valued as of the alternate valuation date without the schedule provided by the authorized estate representative. The authorized estate representative must sign in Section 3.

Form CBIS

Mailing informationMake a copy of your completed form for your records.

Mail your completed form and any attached information in the enclosed postage-paid envelope.

Vanguard P.O. Box 1110Valley Forge, PA 19482-1110

Vanguard 455 Devon Park DriveWayne, PA 19087-1815



>For overnight

delivery, mail to:


CBIS 122011

4 of 4

3. Authorization Read carefully before signing.

All signers agree to the following by signing below:

I understand that Vanguard is relying upon the information that I have provided to process my request to adjust the cost basis of inherited shares identified herein or on the schedules attached. I also understand that Vanguard is not responsible for the accuracy of and will not verify the information provided. I hereby hold The Vanguard Group, Inc., Vanguard Marketing Corporation, their affiliates, and each of the investment company members of The Vanguard Group, and their respective officers, directors, employees, and agents (collectively, “Vanguard”) harmless from and against all claims, costs, and expenses of any kind (including attorneys’ fees) incurred by Vanguard for relying in good faith upon this form and the information provided by me.

Signature of current account owner or trustee Date mm/dd/yyyy

Signature of joint account owner or co-trustee Date mm/dd/yyyy

Signature of authorized estate representative Date mm/dd/yyyy

Vanguard Brokerage Services is a division of Vanguard Marketing Corporation, member FINRA and SIPC.

Important: If the alternate valuation

date is requested and the authorized

estate representative is providing valuation

information in Section 2A or 2B, he

or she must sign below.

>

The authorized estate representative agrees to the following by signing below:

I certify that I am the estate representative for the decedent’s estate identified in this form, and I am authorized to provide the information regarding cost basis of the inherited shares in accordance with the Internal Revenue Code of 1986, as amended, and the regulations thereunder.

Note: If there are multiple authorized estate representatives, only one estate representative is required to sign below. However, all estate representatives will remain responsible for the information provided.

Date post:	29-Apr-2018
Category:	Documents
Upload:	dodieu
View:	299 times
Download:	6 times

Change of Ownership Form and Account Registration Form · To change ownership or transfer...

Documents