Federal Tax Credit - IRS

MANUFACTURER’S CERTIFICATION STATEMENT

For Compliance With American Recovery

and Reinvestment Act of 2009

Phifer Incorporated certifies that Phifer fixed Solar Screens including SunScreen, SunTex 80, SunTex 90, Super Solar Screening, and Super Solar Screening + are “Eligible Building Envelope Components” that classify as an “insulation material or system” as defined in Section 4.01 of IRS Notice 2009-53 and as such qualify for a federal tax credit for Non-business Energy Credit under Internal Revenue Code Section 25C as modifi ed by Section 1121 of the American Recovery and Reinvestment Act of 2009.

The qualifying fixed Solar Screen products must be externally mounted covering the entire window opening and used in accordance to all manufactures instructions. Solar Screens qualify for tax credits in Climate Zones 1-3. Solar Screens only qualify with single pane glass in Zone 1. Solar Screens must be installed with double pane insulated glass in Zone 2 and 3 to qualify. The U.S. Climate Zones are illustrated in the map on page 2. This certifi cation statement meets the prescriptive criteria for such material or system established by the 2009 International Energy Conservation Code, as such Code that was in effect on the date of the enactment of the American Recovery and Reinvestment Act of 2009.