EXHIBIT 99.2
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.
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For this Type of Account: | | Give the TAXPAYER
IDENTIFICATION
NUMBER of: | | | | For this Type of Account: | | Give the TAXPAYER
IDENTIFICATION
NUMBER of: |
| 1. | | Individual | | The Individual | | | | 8. | | Corporation or other entity electing corporate status on Form 8832 | | The Corporation |
| 2. | | Two or more individuals
(joint account) | | The actual owner of the account or, if combined funds, the first individual on the account(1) | | | | | |
| | | | | | 9. | | Association, club, religious, charitable, education or other tax-exempt organization | | The organization |
| 3. | | Custodian account of a minor (Uniform Gift to Minors Act) | | The Minor(2) | | | | | | |
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| 4. | | a. The usual revocable savings trust (grantor is also trustee) b. So-called trust account that is not a legal or valid trust under state law | | The grantor-trustee(1) | | | | 10. | | Partnership | | The partnership |
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| 5. | | Sole proprietorship | | The owner(3) | | | | 11. | | The broker or registered nominee | | The broker or nominee |
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| 6. | | Single-owner LLC | | The owner(3) | | | | 12. | | Account with the Department of Agriculture in the name of a public entity that received program payments | | The public entity |
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| 7. | | A valid trust, estate, or pension trust | | The legal entity(4) | | | | | | | | |
| (1) | List first and circle the name of the person whose number you furnish. If only one person on a joint account has a social security number, that person’s social security number must be furnished. |
| (2) | Circle the minor’s name and furnish the minor’s social security number. |
| (3) | Show the name of the owner. Either the social security number or employee identification number of the owner or the employer identification number for the entity (if you have one) may be used. |
| (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 itself is not designated in the account title. |
| NOTE: | If no name is circled when there is more than one name listed, the number will be considered to be that of the first name listed. |
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
Section references are to the Internal Revenue Code.
Obtaining a Number
If you don’t have a taxpayer identification number, obtain Form SS-5, Application for a Social Security Number Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service (the “IRS”) and apply for a number.
Payees Exempt from Backup Withholding
The following is a list of payees exempt from backup withholding and for which no information reporting is required. For interest and dividends, all listed payees are exempt except item (9). For broker transactions, payees listed in (1) through (13) and a person registered under the Investment Advisers Act of 1940 who regularly acts as a broker are exempt. Payments subject to reporting under sections 6041 and 6041A are generally exempt from backup withholding only if made to payees described in items (1) through (7), except that a corporation that provides medical and health care services or bills and collects payments for such services is not exempt from backup withholding or information reporting. Only payees described in items (2) through (6) are exempt from backup withholding for barter exchange transactions and patronage dividends.
| | (2) | An organization exempt from tax under section 501(a), or an individual retirement plan (“IRA”), or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2). |
| | (3) | The United States or any of its agencies or instrumentalities. |
| | (4) | A State, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities. |
| | (5) | A foreign government or any of its political subdivisions, agencies or instrumentalities. |
| | (6) | An international organization or any of its agencies or instrumentalities. |
| | (7) | A foreign central bank of issue. |
| | (8) | A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States. |
| | (9) | A futures commission merchant registered with the Commodity Futures Trading Commission. |
| | (10) | A real estate investment trust. |
| | (11) | An entity registered at all times during the tax year under the Investment Company Act of 1940. |
| | (12) | A common trust fund operated by a bank under section 584(a) |
| | (13) | A financial institution. |
| | (14) | A middleman known in the investment community as a nominee or custodian. |
| | (15) | A trust exempt from tax under section 664 or described in section 4947. |
Privacy Act Notice. Section 6109 requires you to give your correct taxpayer identification number 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. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, and the District of Columbia to carry out their tax laws. The IRS may also disclose this information to other countries under a tax treaty, or to federal or state agencies to enforce federal non-tax criminal laws and to combat terrorism. You must provide your taxpayer identification number whether or not you are required to file a tax return. Payers must generally withhold 28% under current law on payments of taxable interest, dividends, and certain other payments to a payee who does not furnish a taxpayer identification number to a payer. Certain penalties may also apply.
Penalties.
| (1) | Penalty for Failure to Furnish Taxpayer Identification Number. If you fail to furnish your taxpayer identification number to a payer, 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. |
| (2) | Civil Penalty for False Information with Respect to Withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty. |
| (3) | Criminal Penalty for Falsifying Information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. |
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.
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