QuickLinks -- Click here to rapidly navigate through this documentExhibit 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.
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For this type of account:
| | Give the
SOCIAL SECURITY
number of—
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For this type of account:
| | Give the
EMPLOYER IDENTIFICATION
number of—
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| 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 |
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- (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.
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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
