Frequently Asked Questions For 2004 Verification Forms

Q: Must I include information on my Verification Form from the other quota owners or producers on my farm?

A: No. All quota owners and producers will each receive their own Verification Forms.

Q: I noticed that the Verification Form includes a Substitute W-9 Certification asking me to verify my Social Security Number. If I have already provided this information in the past, do I need to re-verify my Social Security number?

A: Yes. Even if you have already provided a correct Social Security Number or other taxpayer identification number to the Board, the Board may need to re-certify this information.

Q: May I sign the Form if a Quota Owner or Producer has given me a Power of Attorney?

A: An individual with a legally binding Power of Attorney (not a Power of Attorney issued by the FSA for use within the FSA office) can sign on behalf of a quota owner or producer.

Q: What can I do if my Verification Form is Spoiled, Destroyed, Lost, or Missing Preprinted Information?

A: You may obtain a new form in your local FSA office by signing an affidavit certifying that you did not receive your preprinted form or you received a spoiled or destroyed form in the mail. An employee of the FSA will provide a form for you by writing your farm data (farm serial number, basic quota, etc.) on the blank form. You should then attach the completed affidavit to your form before mailing.

Q: What should I do if I lose my Pre-addressed Envelope?

A: You may send your completed Verification Form in a plain envelope, to the following address: Virginia Tobacco Trust Certification Board, Inc., P. O. Box 3313, South Hackensack, NJ 07606. Be sure to affix the proper postage to your envelope before mailing.

Q: What should I do if my Check or 1099 arrives damaged?

A: You should contact the Trustee and Disbursing Agent, JPMorgan Chase at 1-800-732-9955.

Q: What should I do if my Rejected Form arrives damaged?

A: You should contact Mellon Investor Services at 1-800-736-7197 to request a copy of your rejected Verification Form.

Q: When should I expect to receive my 2004 Phase II Payment?

A: Every effort will be made to get checks out to qualified quota owners and producers by the end of December 2004. Producers and Quota owners should expect checks to arrive in January 2005 or February 2005.

Q: Will I receive a payment later if I am mistakenly omitted from the December mailing?

A: The Trust will issue a check to an eligible person after December 2004 if, because of a processing error, that person was not paid in December 2004.

Q: Which Producers are eligible to receive funds?

A: All those producers who grew or marketed carryover tobacco during the 1998 crop season are eligible for a producer payment from the Trust.

Q: Who gets paid if the Producer who received the producer payment for this farm in the past has died?

A: Where a Producer who was previously paid is now deceased, the individual(s) who inherited the deceased producer’s personal property are now entitled to receive payments from the Trust. If you are the heir of a producer who received payment from the Trust in previous years, you must enclose one of the following to show your eligibility for payment: a death certificate and a validly executed will for the deceased, or (2) a list of heirs or document from a court showing qualification as an executor or administrator. The Trust will pay the estates of deceased producers so long as those estates remain open and the Board has not received the documentation listed above to pay the eligible recipient(s) of a payment.

Q: Which Quota Owners are eligible to receive funds?

A: You are eligible to receive a Flue-Cured Tobacco Quota Owner payment this year if you owned Flue-Cured Tobacco Quota as of July 1, 1998. You are eligible to receive a Burley Tobacco Quota Owner payment this year if you owned Burley Tobacco Quota as of July 1, 1999.

Q: Who gets paid if the Flue-Cured Tobacco Quota Owner who received the Flue-Cured Tobacco Quota payment in the past has died?

A: Where a Flue-Cured Tobacco Quota Owner who was previously paid is now deceased, the individual(s) who inherited the deceased Flue-Cured Tobacco Quota Owner’s personal property are now entitled to receive payments from the Trust. If you are the heir of a Flue-Cured Tobacco Quota Owner who received payment from the Trust in previous years, you must enclose one of the following to show your eligibility for payment: (1) a death certificate and a validly executed will for the deceased, or (2) a list of heirs or document from a court showing qualification as an executor or administrator. The Trust will pay the estates of deceased quota owners so long as those estates remain open and the Board has not received the documentation listed above to pay the eligible recipient(s) of a payment.

Q: Who gets paid if the person who owned Burley Tobacco Quota as of July 1, 1999 has died?

A: Where a Burley Tobacco Quota Owner who owned Burley Tobacco Quota as of July 1, 1999 has died on or after July 1, 1999, the individual(s) who inherited the deceased Burley Tobacco Quota Owner’s personal property are now entitled to receive payments from the Trust. If you are the heir of a Burley Tobacco Quota Owner who died on or after July 1, 1999, you must enclose one of the following to show your eligibility for payment: (1) a death certificate and a validly executed will for the deceased, or (2) a list of heirs or document from a court showing qualification as an executor or administrator. The Trust will pay the estates of deceased quota owners so long as those estates remain open and the Board has not received the documentation listed above to pay the eligible recipient(s) of a payment.

Q: Can I increase my share of Basic Quota that is preprinted on my Verification Form?

A: You may not increase your share of Basic Quota on a given tract unless the other owners on that tract decrease their shares on their Verification Forms. The total basic quota on those forms when added together must not exceed the total Basic Quota for the tract.

Q: Can I increase my share of the Producer Payment Pounds that is preprinted on my Verification Form?

A: You may not increase your share of Producer Payment Pounds unless other Producer(s) on your farm decrease their shares by an equal amount on their Verification Forms.

Q: Can I add Quota Owners or Producers to a Preprinted Verification Form?

A: You can add Quota Owners or Producers to a Preprinted Verification Form only if the Quota Owner or Producer preprinted on the Verification Form has died. If this is the case, you must follow the instructions above to identify either the executor or administrator of the deceased grower’s estate-if the estate remains open-or the heir(s) who are entitled to receive payments. You should also attach an extra sheet to your Verification Form listing the name of the added Quota Owner or Producer. The added Quota Owner or Producer must sign the attached sheet. In addition, any new Quota Owner or Producer must provide a Social Security Number or other Taxpayer Identification Number to Mellon Investor Services, or federal taxes will be withheld from any payment to that individual. Please call Mellon Investor Services at 1-800-736-7197 to request the correct IRS form to provide this information.

Q: My former spouse and I received payment from the Trust in 2003 as joint owners of a Tract. Since that time we have divorced and the Decree entered by the Court entitles me to full ownership of the Tract. How can I show this on my Verification Form?

A: You may amend the share of quota preprinted on your Verification Form to show that you are the sole owner of the quota on the Tract. Your former spouse should also change his or her Verification Form to indicate that he or she is no longer a Quota Owner. In addition, you must attach a copy of the Court order or decree that entitles you to full ownership of the quota to the Verification Form for you and the Verification Form for your spouse. The Board also requires that Producers on a farm who have divorced produce a copy of the relevant Court order or decree before the Board will permit a single producer to obtain all the producer pounds on the farm.

Q: What if a Wrong Social Security Number or Federal Taxpayer Identification Number is preprinted on my Verification Form?

A: It is very important for you to notify Mellon Investor Services of your correct Social Security Number or Federal Taxpayer Identification Number because these numbers are used to report tax information to the Internal Revenue Service. The number to call is 1-800-736-7197. You should make the change directly on your Verification Form and return it for processing.

Q: If my name has legally changed due to an event such as marriage or divorce, how do I notify you of the change?

A: Cross out the incorrect name on your Verification Form, write in your new name, and include a copy of your driver’s license or other legal paperwork (i.e., marriage certificate, divorce decree, etc.) to prove the name change.