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EXHIBIT D STATE OF NORTH CAROLINA NON-FOREIGN CERTIFICATE AND REQUEST FOR TAXPAYER COUNTY OF CABARRUS IDENTIFICATION NUMBER BEFORE ME, the undersigned authority, personally appeared LOUIS AUGUSTUS FENNELL and wife, NANCY JEFFRIES FENNELL, as Co-Trustees of THE LOUIS AND NANCY FENNELL LIVING TRUST, u/a dated June 29, 2015 (sometimes hereinafter referred to as "Seller"),who after being duly sworn, deposes and says, as follows: 1. Seller is the owner of the following described real estate ("Property"): (OLD DESCRIPTION) Lying and Being in Ward Number Four (4) of the City of Concord, Number Twelve (12) Township, Cabarrus County, North Carolina, in the Northeastern corner of the intersection of Corban Avenue, Southwest, and Spring Street, Southwest, adjoining the property of Weddington and Mitchell and Morris Brothers, and being more fully described as follows: BEGINNING at an iron stake in the Northeastern corner of the intersection of Corban Avenue and Spring Street (said iron stake being at the edge of the sidewalk on Spring Street and 2.0 feet from the edge of the sidewalk on West Corban Street), and runs thence with the North side of Corban Avenue parallel with the 2.0 feet from the sidewalk on said street, North 51 East 75.0 feet to an iron stake, a corner of Weddington and Mitchell; thence with their line, North 41-15 West 102.2 feet to an iron stake, a corner of Weddington and Mitchell in the line of Morris Brothers; thence with their line, South 53-30 West 73.5 feet to an iron stake at the edge of the sidewalk on Spring Street; thence with the edge of the sidewalk on Spring Street, South 39 East 106.5 feet to the BEGINNING, and being the same property as conveyed to the Grantor herein named by deed dated February 23, 2016, and recorded in Book 11834,Page 0237, Cabarrus County Registry. 2. Section 1445 of the Internal Revenue Code provides that a transferee ("Purchaser") of a U.S. real property interest must withhold tax at a rate of 10% of the amount realized on the disposition if the transferor ("Seller") is a foreign person or corporation. Also Section 1445 requires a withholding of 28-35% in certain instances if the transferor is a domestic partnership, trust or estate, and a 10% withholding in certain instances when the transferor is a foreign shareholder, or a domestic or foreign partnership, trust or estate distributing a U.S. real property to a partner or beneficiary who is a foreign person. To inform the Buyer that withholding of tax is not required Page 24 of 27 Attachment number 1 \n G-4 Page 155