S-28

Payments of Interest

Interest on a note (including any taxes withheld on payments of interest and any Company Additional Amounts or Other Additional Amounts, as applicable) generally will be taxable to a U.S. Holder as ordinary income at the time received or accrued, in accordance with the holder's method of accounting for U.S. federal income tax purposes.

Interest and any Company Additional Amounts or Other Additional Amounts paid by BFI on the notes generally will constitute income from sources outside the United States for the purpose of calculating the foreign tax credit allowable to a U.S. Holder. For U.S. foreign tax credit purposes, interest and any Company Additional Amounts or Other Additional Amounts paid by BFI generally will constitute "passive category income." The rules relating to foreign tax credits are complex, and U.S. Holders are urged to consult their tax advisers regarding the availability of a foreign tax credit under their particular circumstances.