EXHIBIT 99.5
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
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 number to give the payer.
Give the | ||||||||||
Give the SOCIAL | EMPLOYER | |||||||||
SECURITY number | IDENTIFICATION | |||||||||
For this type of account: | of — | For this type of account: | 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(1) | 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 saving 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
Page 2
OBTAINING A NUMBER
Payees specifically exempted from backup withholding on ALL payments by brokers include the following:
• | A corporation. |
• | A financial institution. |
• | An organization exempt from a tax under Section 501(a), or an individual retirement plan or a custodial account under Section 403(b)(7) if the account satisfies the requirements of Section 401(F)(2). |
• | The United States or any agency or instrumentality thereof. |
• | A State, the District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof. |
• | A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof. |
• | An international organization or any agency or instrumentality thereof. |
• | A registered dealer in securities or commodities registered in the U.S. or a possession of the U.S. |
• | A real estate investment trust. |
• | A common trust fund operated by a bank under Section 584(a). |
• | An entity registered at all times under the Investment Company Act of 1940. |
• | A foreign central bank of issue. |
• | A futures commission merchant registered with the Commodity Futures Trading Commission. |
• | A person registered under the Investment Advisors Act of 1940 who regularly acts as a broker. |
• | Payments to nonresident aliens subject to withholding under Section 1441. |
• | Payments to partnerships not engaged in a trade or business in the U.S. and which have at least one nonresident partner. |
• | Payments of patronage dividends where the amount received is not paid in money. |
• | Payments made by certain foreign organizations. |
• | Payments made to a nominee. |
• | Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer’s trade or business and you have not provided your correct taxpayer identification number to the payer. |
• | Payments of tax-exempt interest (including exempt-interest dividends under Section 852). |
• | Payments described in Section 6049(b)(5) to nonresident aliens. |
• | Payments on tax-free covenant bonds under Section 1451. |
• | Payments made by certain foreign corporations. |
• | Payments made to a nominee. |
PRIVACY ACT NOTICE
PENALTIES
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.