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Exhibit 99.5
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number to Give the Payer—Social Security Numbers have nine digits separated by two hyphens: i.e., 000-00-0000. Employer Identification Numbers have nine digits separated by only one hyphen: i.e., 00-0000000. The table below will help determine the type of number to give the payer.
| For this type of account: | Give the SOCIAL SECURITY number of— | For this type of account: | Give the EMPLOYER IDENTIFICATION number of— | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1. | An individual's account | The individual | 8. | Sole proprietorship account | The owner(4) | |||||
| 2. | Two or more individuals (joint account) | The actual owner of the account or, if combined funds, any one of the individuals(1) | 9. | A valid trust, estate or pension trust | The legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title)(5) | |||||
| 3. | Husband and wife (joint account) | The actual owner of the account or, if joint funds, either person(1) | 10. | Corporate account | The corporation | |||||
| 4. | Custodian account of a minor (Uniform Gift to Minors Act) | The minor(2) | 11. | Religious, charitable, or educational organization account | The organization | |||||
| 5. | Adult and minor (joint account) | The adult or, if the minor is the only contributor, the minor | 12. | Partnership account held in the name of the business | The partnership | |||||
| 6. | Account in the name of guardian or committee for a designated ward, minor, or incompetent person | The ward, minor, or incompetent person(3) | 13. | Association, club, or other tax-exempt organization | The organization | |||||
| 7.a. | The usual revocable savings trust account (grantor is also trustee) | The grantor-trustee(1) | 14. | A broker or registered nominee | The broker or nominee | |||||
| b. | So-called trust account that is not a legal or valid trust under State law | The actual owner(1) | 15. | Account with the Department of Agriculture in the name of a public entity (such as a State or local government, school district, or prison) that receives agricultural program payments | The public entity | |||||
- (1)
- List first and circle the name of the person whose number you furnish.
- (2)
- Circle the minor's name and furnish the minor's social security number.
- (3)
- Circle the ward's, minor's or incompetent person's name and furnish such person's social security number.
- (4)
- You must show your individual name, but you may also enter your business or "doing business" name. You may use either your Social Security Number or Employer Identification Number.
- (5)
- List first and circle the name of the legal trust, estate, or pension trust.
Note: If no name is circled when there is more than one name, the number will be considered to be that of the first name listed.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9