Exhibit 99.6
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 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 | 7. | 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) | |||||
2. | Two or more individuals (joint account) | The actual owner of the account or, if combined funds, any one of the individuals(1) | 8. | Corporate account or LLC electing corporate status | The corporation | |||||
3. | Custodian account of a minor (Uniform Gift to Minors Act) | The minor(2) | 9. | Religious, charitable, or educational organization account | The organization | |||||
4. | Account in the name of guardian or committee for a designated ward, minor or incompetent person | The ward, minor or incompetent person(3) | 10. | Partnership account held in the name of the business | The partnership The organization | |||||
5. | a. The usual revocable savings trust account (grantor is also trustee) | The grantor trustee(1) | 11. | Association, club, or other tax exempt organization | The organization | |||||
b. So-called trust account that is not a legal or valid trust under State law | The actual owner(1) | 11. | Association, club or other tax-exempt organization | The organization | ||||||
6. | Sole proprietorship or single-owner LLC account | The Owner(4) | 12. | A broker or registered nominee | The broker or nominee | |||||
13. | 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)
- Show the name of the owner. You may use either your social security number or employer identification number (if you have one).
- (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.