FORM 83(B)-SUP — SUPPLEMENTARY SCHEDULE
Section 4(b)(ii) — Apportionment for ESPP shares acquired during multi-state residency periods

Where the employee held qualifying participation in an Employee Share Purchase Plan
(ESPP) administered by a non-resident parent entity during any portion of the
taxable year in which the employee's principal place of employment, as determined
under Internal Revenue Code Section 861 and notwithstanding the sourcing rules of
Treasury Regulation Section 1.861-4(b)(2), was situated outside the Reporting
State, the compensation income arising from the acquisition shall be apportioned
on a time-basis pro-rata calculation reflecting the number of qualifying workdays
the employee was physically present and rendering services within the Reporting
State during the offering period (as defined in subsection 4(a)(i) above and not,
for the avoidance of doubt, the purchase period), divided by the total number of
qualifying workdays in the offering period, with the resulting fraction applied
to the spread between the fair market value at acquisition and the discounted
purchase price paid by the employee, save that where the employee elected, by
notice in the prescribed form within thirty (30) days of the acquisition date,
to be assessed on the gross unapportioned spread (see Election F, overleaf),
this subsection shall not apply and the entirety of the spread shall be
assessable in the year of acquisition without regard to the days-in-State test
set out herein.

Please enter:
  (i)   Offering period start date:  ______________________
  (ii)  Offering period end date:    ______________________
  (iii) Total workdays in offering period: __________
  (iv)  Qualifying days in Reporting State: __________
  (v)   Election F made? (Y/N):            __________
  (vi)  Apportioned compensation amount (USD): __________

Attach a copy of the Plan document and any cross-jurisdictional split certified by
the parent entity's tax preparer. Failure to complete this schedule where applicable
may result in assessment under IRC Section 6662 on the gross amount, with no right
of subsequent apportionment.