Prohibited Foreign Entity Compliance Certification

Prohibited Foreign Entity Compliance Certification

Statutory Authority & Purpose

This Certification is furnished by Sollega, Inc. ("Supplier") to support the taxpayer's Material Assistance Cost Ratio (MACR) calculation under Internal Revenue Code (IRC) §7701(a)(52) and IRS Notice 2026-15, §4.03. It is intended to satisfy the Certification Safe Harbor requirements necessary to preserve eligibility for clean energy tax credits under Sections 45Y, 48E, or 45X, as applicable.

Scope of Property & Part-Level Identification

This Certification strictly covers the non-steel roof racking Manufactured Product Components (MPCs) produced by Supplier (the FastRack polymer racking and structural fasteners) as identified in Annex I. It makes no representation as to any other component.

All items delivered under the referenced Purchase Order are explicitly mapped to their corresponding safe-harbor table classifications in Annex I, which provides an exhaustive part-number-to-MPC SKU mapping.

Chain of Production Representations

• The property described herein, including any constituent elements, materials, or subcomponents, was not produced or manufactured by a Prohibited Foreign Entity (PFE).
• Supplier does not know, or have reason to know, that any prior supplier in the chain of production of that property is a PFE as defined under IRC §7701(a)(51).
• Supplier is not, and during the term of the Agreement will not become, a Prohibited Foreign Entity as defined in Section 48(a)(5)(C)(iii) of the Internal Revenue Code and any applicable IRS Notices, guidance, or regulations issued thereunder — including a specified foreign entity, a foreign-controlled entity, or a foreign-influenced entity.

Record Retention & Audit Covenant

Pursuant to IRC §7701(a)(52)(D)(iii)(IV)(cc), Supplier covenants to retain all internal control records, supply chain tracing data, and documentation backing this certificate for a period of not less than six (6) years from the date of issuance, and to provide such documentation directly to the U.S. Department of the Treasury or the Internal Revenue Service (IRS) immediately upon request.

Relying Parties & Contractual Tie-In

This Certification is explicitly incorporated into, made a part of, and governed by the transaction's primary purchase agreement. The entities entitled to rely upon it include the direct Buyer, the ultimate Project Owner, and each of their respective tax-equity investors, lenders, and successors-in-interest.

Annex I — SKU to MPC Mapping

All components fall under the Non-Steel Roof Racking applicable project component (APC). The percentage columns show each MPC's share by system configuration; the 'with domestic Si PV cells & domestic wafers' columns reflect configurations pairing the racking with domestically sourced PV cells and wafers.