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 | 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 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) | ||||||||
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 (1) | 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 | ||||||
| 8. | Sole proprietorship account | The Owner (4) | ||||||||
| (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. |
| (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.