ATTENTION

Due to a recent tax change requirement, Dow Corning is requesting that you complete the appropriate tax withholding form in order to withhold federal and state taxes from your pension check.

To withhold federal taxes, please complete Form W-4P: Withholding Certificate for Pension or Annuity Payments. You can obtain this from the following link:  http://www.irs.gov/pub/irs-pdf/fw4p.pdf

To withhold state taxes, please fill out your pension stub provided by Northern Trust and return to Dow Corning. Please note if you are a resident of the state of Michigan you must fill out the MI W-4P form in order to update your state tax withholdings.

Upon completion of these forms please send either via fax, email or mail to the below contacts.

Fax:        989-496-1886

Email:    HRSC@dowcorning.com

Mail:      Dow Corning Corporation

HR Service Center

ATTN: Retirement Team

PO Box 994

Midland, MI 48686

If you have any additional questions please feel free to contact the HR Service Center at (800) 440-0772. Thank you!