Exhibit 99.5
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO PROVIDE THE PAYER. Social Security numbers (“SSN”) have nine digits separated by two hyphens: i.e., 000-00-0000. Employer identification numbers (“EIN”) have nine digits separated by only one hyphen: i.e., 00-0000000. The table below will help determine the number that you should provide to the payer.
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FOR THIS TYPE OF ACCOUNT:
| | GIVE THE SSN OR EIN OF —
|
1. An individual’s account | | The individual |
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2. Two or more individuals (joint account) | | The actual owner of the account or, if combined funds, the first individual on the account(1) |
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3. Husband and wife (joint account) | | The actual owner of the account or, if joint funds, the first individual on the account(1) |
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4. Custodian account of a minor
(Uniform Gift to Minors Act) | | The minor(2) |
| |
5. Adult and minor (joint account) | | The adult or, if the minor is the only contributor, the minor(1) |
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6. Account in the name of guardian or committee for a designated ward, minor, or incompetent person | | The ward, minor or incompetent person(3) |
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7. a. The usual revocable savings trust account (grantor is also trustee) | | The grantor-trustee(1) |
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b. So-called trust account that is not a legal or valid trust under State law | | The actual owner(1) |
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8. Sole proprietorship account | | The owner(4) |
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9. A valid trust, estate, or pension trust | | 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) |
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10. Corporate account | | The corporation |
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11. Religious, charitable, or educational or other tax-exempt organization account | | The organization |
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12. Partnership account held in the name of the business | | The partnership |
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13. Association, club, or other tax-exempt organization | | The organization |
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14. A broker or registered nominee | | The broker or nominee |
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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) | Show the name of the owner. You may use either a social security number or an 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.
