1. SVB Analytics - CapMx ® FORM 3921 – COPY A – HARD COPY FILING Tax Year 2011

2. Information Covered Form 3921 – General Info Copy A – Hard Copy Filing How to Generate in CapMx URLs, Phone Numbers, and Where to Find Stuff…

3. Form 3921 – General Info

4. 4 Form 3921 – Where Do I Find It? Information on Form 3921 can be found at: http://www.irs.gov/pub/irs-pdf/f3921.pdf Attention: This form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. Do not file copy A downloaded from this website with the SSA. The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not. A penalty may be imposed for filing forms that can’t be scanned. See the penalties section in the current General Instructions for Forms W-2 and W-3 for more information. To order official IRS forms, call 1-800-TAX-FORM (1-800-829-3676) or Order Information Returns and Employer Returns Online, and we’ll mail you the scannable forms and other products. You may file Forms W-2 and W-3 electronically on the SSA’s website at Employer Reporting Instructions & Information. You can create fill-in versions of Forms W-2 and W-3 for filing with SSA. You may also print out copies for filing with state or local governments, distribution to your employees, and for your records. See IRS Publications 1141, 1167, 1179 and other IRS resources for information about printing these tax forms.

5. 5 Form 3921 – Copy A – a Few Filing Reminders Filed with the IRS Hard-copy (paper) filing o Permitted if < 250 forms/transactions o IRS encourages (prefers) electronic filing even if < 250 Electronic filing (e-filing) o Required if => 250 forms/transactions o Do not aggregate with any other information return (see next slide)

6. Copy A Hard-Copy Filing

7. 7 Form 3921 – What Does it Look Like? This is a single Form A:

8. 8 Form 3921 This is the official multi-part Form A (IRS version): It is a 3 forms per page, 4-page carbonized form. The first page is Copy A; the second thru fourth pages are Copy B, C and D, respectively.

9. 9 Form 3921 This is the Form A (office supply company version): It is a 3 forms per page, 1-page form.

10. 10 Form 3921 – Differences between the IRS and Office Supply Company Versions The IRS version (free from the IRS) Multi page form (carbonized for Copies B – D). Perforated on the left. Perforation strip has “U.S. Government Printing Office” information. Bottom of form has “Cat. No. 411790”. The office supply company version (purchased from a stationer, Office Depot, Office Max, etc.) Single page form. Perforated on the right. Perforation strip has some other printer information. “Catalog No.” information does not match the IRS version.

11. Form 3921 – Copy A How to Generate in CapMx

12. 12 Generate the Hard Copy of Form 3921 With CapMx, hard copy (paper) filing is easy, fast and simple. CapMx can generate the paper Copy A for the IRS. However, you will need the actual, official Form 3921 from the IRS or a version from a stationer/office supply company. Feed the Form through your printer (like printing a stock certificate) and CapMx will fill-in the fields. Follow the “General Instructions” to file with the IRS. You must manually complete the transmittal Form 1096 that must accompany the Forms 3921 that you send to the IRS. o Form 1096 cannot be downloaded from the IRS website. Like Form 3921, it is a RED form. You can: Order it from the IRS 1-800-829-3676 (request expedited delivery). Purchase from an office supply company. Contact your CapMx Account Representative; we have a limited supply available.

13. 13 Steps to Generate the Hard Copy of Form 3921 Remove and discard the perforated edge along with any additional attached Form copies. o NOTE: the Form, prior to removing the perforated edge, is a standard A4 paper size. o Once the perforated edge is removed, the Form is now 8.5” x 11”. DO NOT use the regular paper tray on your printer. Instead, use the by-pass tray and narrow the side-guides to fit the size of the Form. KNOW YOUR PRINTER!!!! o Does your printer by-pass tray feed horizontally or vertically? o Does it feed with the printed side of the Form face down or face up? o Make a few copies of the Form and try it out before committing to using the actual Form. o You may need to adjust the left and top margins on your printer setup screen. Using the by-pass tray, feed the Form through your printer (like printing a stock certificate) and CapMx will fill-in the fields.

14. 14 Steps to Generate the Hard Copy of Form 3921 cont’d At the Reports Main Menu, select “Form 3921” under the Option & Stock Purchase Right category.

15. 15 Steps to Generate the Hard Copy of Form 3921 cont’d At the report generation screen, CapMx will default to the 2011 tax year for the period in which the ISOs were exercised. NOTE: The year cannot be earlier than 2010 because Form 3921 is required only for ISO exercises after 12/31/09. For ISO exercises before 01/01/10, run the “ISO Year-End Statement”.

16. 16 Steps to Generate the Hard Copy of Form 3921 cont’d

17. 17 Steps to Generate the Hard Copy of Form 3921 - “Void” Forms At the generation screen, CapMx does not have a “Void” check box. Each Form on the page has a “Void” box at the top. To mark a Form as “Void”, you will have to manually check the “Void” box at the top of the Form. CapMx will automatically complete all three Forms on each page. If the last page has only one or two Forms completed, do not check the “Void” box on the blank Form(s). The “Void” box is to be checked only if a Form is partially completed and you do not want the IRS to scan it. Please note that incomplete Forms, i.e., missing address, federal identification number, etc., may result in the IRS contacting you.

18. 18 Steps to Generate the Hard Copy of Form 3921 - “Corrected” Forms At the generation screen, CapMx has a “Corrected” check box. Checking that box will cause all of the selected exercises to have the “Corrected” box at the top of Form 3921 checked. When generating “Corrected” Forms, be sure to select only those Forms that are actually being corrected.

19. 19

20. 20 Form 1096 Is a “transmittal” cover page and MUST accompany the hard-copy Form A delivered to the IRS. Form 1096 cannot be generated from CapMx; you must complete it manually. o It can be hand-written so long as: The writing is legible; and You use black ink. The Form cannot be downloaded from the IRS website. How to get Form 1096: o Order from the IRS 1-800-829-3676 (ask for expedited delivery) o Purchase from Office Depot, Office Max, etc. o Contact your CapMx Account Representative; we have a few available on a first- come-first-served basis The following slide is a blank Form 1096.

21. 21 Form 1096

22. 22 Form 1096 - Instructions The instructions for completion of Form 1096 are found on the form that you receive from the IRS

23. URLs, Phone Numbers, and Where to Find Stuff…

24. 24 URLs, Phone Numbers and Where to Find Stuff… 1.Information on Form 3921 can be found at: http://www.irs.gov/pub/irs-pdf/f3921.pdf 2.Download Form 8809 here: http://www.irs.gov/pub/irs-pdf/f8809.pdf 3.IRS Publication “2011 General Instructions for Certain Information Returns (Forms, 1097, 1098, 1099, 3921, 3922, 5498 and W-2G)” is here: http://www.irs.gov/pub/irs-pdf/i1099gi.pdf 4.IRS Publication 3609, “Filing Information Returns Electronically”, is here: http://www.irs.gov/pub/irs-pdf/p3609.pdf

25. 25 URLs, Phone Numbers and Where to Find Stuff… 5.Application for TCC – Form 4419 can be found at: http://www.irs.gov/pub/irs-pdf/f4419.pdf 6.Create your FIRE System Account here: fire.irs.gov 7.IRS Forms Order Desk (Form 3921 and Form 1096 and all publications): 1-800-829-3676 8.IRS Information Help Line: 1-866-455-7438

26. Really?!?!? What If I Don’t Want to Deal with This – Can’t I Get Someone Else to Do It For Me?

27. 27 Hire Somebody to Do It Electronically! The IRS FIRE website has a list of approved vendors for handling electronic filing. The NASPP is a good resource for finding a consultant. FRS Equity Strategies – knows CapMx and has worked with CapMx clients for many years. Marianne Brannock-Hill marianne@equity-strategies.com 1-408-727-0227 NOTE: Contracting with FRS is strictly between your company and FRS. SVB Analytics – CapMx has no financial interest in any such relationship. Standard best business practices require that you exercise due diligence before contracting with any consultant.

28. 28 Questions? Contact your CapMx Account Representative directly. Call the CapMx Support Line: 415-764-4783 email the CapMx Support Team: capmxsupport@svb.com

29. 29 Disclosures This material is provided for informational purposes only. The material is based in part upon information from third-party sources that we believe to be reliable, but which has not been independently verified by us and, as such, we do not represent that the information is accurate or complete. The information should not be viewed as tax, investment, legal or other advice nor is it to be relied on in making any decision. You should obtain relevant and specific professional advice before making any decision. Nothing relating to the material should be construed as a solicitation or offer, or recommendation, to engage in any other transaction. Products and services offered by SVB Analytics are not insured by the FDIC or any other Federal Government Agency and are not guaranteed by Silicon Valley Bank or its affiliates. Silicon Valley Bank is a member of the FDIC and the Federal Reserve and it is the California bank subsidiary of SVB Financial Group, which is also a member of the Federal Reserve.