Exhibit (a)(6)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE IRS FORM W-9
Guidelines for Determining the Proper Taxpayer Identification Number to Guide 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 to give the payer.
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| | | | | Give the |
| | | | | SOCIAL SECURITY |
| For this type of account | | number of — |
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| 1. | | Individual | | The individual |
| 2. | | Two or more individuals (joint account) | | The actual owner of the account or, if combined funds, the first individual on the account(1) |
| 3. | | Custodian account of a minor (Uniform Gift to Minors Act) | | The minor(2) |
| 4. | | a. The usual revocable savings trust account (grantor is also trustee) | | The grantor-trustee(1) |
| | | b. So-called trust account that is not a legal or valid trust under State law | | The actual owner(1) |
| 5. | | Sole proprietorship or disregarded entity owned by an
individual | | The owner(3) |
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| | | | | Give the EMPLOYER |
| | | | | IDENTIFICATION |
| For this type of account: | | number of — |
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| 6. | | Disregarded entity not owned by an individual | | The owner |
| 7. | | A valid trust, estate, or pension trust | | The legal entity (4) |
| 8. | | Corporate or LLC electing corporate status on Form 8832 | | The corporation or LLC |
| 9. | | Association, club, religious, charitable, educational,
or other tax-exempt organization | | The organization |
| 10. | | Partnership or multi-member LLC | | The partnership or LLC |
| 11. | | A broker or registered nominee | | The broker or nominee |
| 12. | | 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. If only one person on a joint account has an SSN, that person’s number must be furnished. |
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| (2) | | Circle the minor’s name and furnish the minor’s SSN. |
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| (3) | | You must show your individual name and you may also enter your business or “DBA” name. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN. |
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| (4) | | List first and circle the name of the legal trust, estate, or pension trust. (Do not furnish the identifying number of the personal representative or trustee unless the legal entity is not designated in the account title.) |
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.
Obtaining a Number
If you do not have a Taxpayer Identification Number (“TIN”), apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or get this form online atwww.ssa.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an Individual Taxpayer Identification Number, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the Internal Revenue Service (“IRS”) website atwww.irs.gov/businessesand clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visitingwww.irs.govor by calling 1-800-TAX-FORM (1-800-829-3676).
Payees Exempt from Backup Withholding
The following payees are exempt from backup withholding:
| | • | | An organization exempt from tax under Section 501(a), any individual retirement account, or a custodial account under Section 403(b)(7) if the account satisfies the requirements of Section 401(f)(2), |
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| | • | | The United States or any of its agencies or instrumentalities, |
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| | • | | A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities, |
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| | • | | A foreign government or any of its political subdivision, agencies, or instrumentalities, or |
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| | • | | An international organization or any of its agencies or instrumentalities. |
Other payees that may be exempt from backup withholding include:
| | • | | A corporation, |
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| | • | | A foreign central bank of issue, |
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| | • | | A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States, |
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| | • | | A futures commission merchant registered with the Commodity Futures Trading Commission, |
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| | • | | A real estate investment trust, |
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| | • | | An entity registered at all times during the tax year under the Investment Company Act of 1940, |
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| | • | | A common trust fund operated by a bank under Section 584(a), |
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| | • | | A financial institution, |
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| | • | | A middleman known in the investment community as a nominee or custodian, or |
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| | • | | A trust exempt from tax under section 664 or a non-exempt trust described in section 4947. |
Exempt payees described above should file Substitute IRS Form W-9 or applicable IRS Form W-8 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE “EXEMPT” ON THE FACE OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER.
Certain payments, other than interest, dividends and patronage dividends, that are not subject to information reporting are also not subject to backup withholding. For details, see Sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A and 6050N and the regulations thereunder.
Privacy Act Notice—Section 6109 of the Internal Revenue Code requires you to provide your TIN to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA, or Archer MSA or HAS. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS also may provide this information to the Department of Justice for civil or criminal litigation, and to cities, states, the District of Columbia, and U.S. possessions to carry out their tax laws. The IRS also may disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
You must provide your TIN whether or not you are required to file a tax return. Payers generally must withhold 28% of taxable interest, dividends, and certain other payments to a payee who does not give a TIN to a payer. Certain penalties also may apply.
Penalties
(1) Penalty for Failure to Furnish TIN—If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.
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(2) Civil Penalty for False Information with Respect to Withholding—If you make a false statement with no reasonable basis which results in no backup withholding, you are subject to a penalty of $500.
(3) Criminal Penalty for Falsifying Information—Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.
(4) Misuse of TIN—If the payer discloses or misuses a TIN in violation of federal law, the payer may be subject to civil and criminal penalties.
FOR ADDITIONAL INFORMATION, CONTACT YOUR TAX CONSULTANT OR THE IRS.
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