Section (i) contains the FIRPTA Tax Withholding Disclosure. This disclosure requires the Seller to inform the Buyer in writing if the Seller is a foreign person within the meaning of the Foreign Investment in Real Property Tax Act (FIRPTA). Both Buyer and Seller are required to comply with FIRPTA. Seller may be required to provide additional cash at Closing in order to be in compliance with FIRPTA. However, if Seller is not a foreign person within the meaning of FIRPTA, Seller can provide a certification of non-foreign status, under penalties of perjury, to Buyer and Closing Agent that no withholding is required. Additional information regarding this can be found in the STANDARD V section of the Contract. Buyer and Seller are also advised to seek legal advice and to consult a tax professional in order to fully understand their rights and obligations under FIRPTA.