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 EMPLOYER number of— | For this type of account: | Give the EMPLOYER IDENTIFICATION number of— | |||||||||
1.
| An individual’s account | The individual
The actual owner of the account or, if combined funds, the first individual on the account (1)
| 7. | A valid trust, estate or pension trust | The legal entity (Do not furnish the identifying number of the person representative or trustee unless the legal entity itself is not designated in the account title.) (5) The corporation | |||||||
2.
| Two or more individuals (joint account) | |||||||||||
3. | Custodian account of a minor (Uniform Gift to Minors Act) | The minor (2) | ||||||||||
4. | Account in the name of guardian or committee for a designated ward, minor or incompetent person | The ward, minor or incompetent person (3) | 8. | Corporate account or LLC electing corporate status | The corporation | |||||||
5. | a. The usual revocable savings trust account (grantor is also trustee) | The grantor-trustee (1) | 9. | Religious, charitable, or educational organization account | The organization | |||||||
10. | Partnership or multi-member LLC | The partnership | ||||||||||
b. So-called trust account that is not a legal or valid trust under state law | The actual owner (1) | 11. | Association, club or other tax-exempt organization | The organization | ||||||||
12. | A broker or registered nominee | The broker or nominee | ||||||||||
6. | Sole proprietorship or single-owner LLC account | The owner (4) | 13. | 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 your social security number or 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. |