Pre-distribution Certification
For Federal Income Tax purposes, the SMH Creditor Trust is requesting beneficiaries complete and submit Form W-9. 

Online Form W-9 Upload

Please click HERE to submit, sign, and upload your completed Form W-9 online.

Mail:
You may also submit your W-9 form by mail. Please mail your completed W-9 form to: SMH Claims Processing, c/o Stretto, 410 Exchange, Suite 100, Irvine, CA 92602
Please note: You do not need to mail your completed W-9 form if you uploaded your form online. 

Download:
To download a blank W-9 Form and instructions, please click on the documents below

• IRS Form W-9
• Instructions for Form W-9
   

Other Information
For Federal Income Tax purposes, the Liquidating Trust is treated as a “grantor” trust. As such, the Liquidating Trust itself is not subject to Federal Income Tax.