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
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| For this type of account: | | Give the SOCIAL SECURITY number of: | ||||||||
| 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. | | Adult and minor (joint account) | | The adult or, if the minor is the only contributor, the minor(1) | ||||||
| 5. | | Account in the name of guardian or committee for a designated ward, minor, or incompetent person | | The ward, minor, or incompetent person(3) | ||||||
| 6. | | 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) | |||||||
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| For this type of account: | | Give the EMPLOYER IDENTIFICATION number of: | ||||||||
| 7. | | Sole proprietorship | | The owner(4) | ||||||
| 8. | | 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 entity itself is not designated in the account title.)(5) | ||||||
| 9. | | Corporate | | The corporation | ||||||
| 10. | | Partnership held in the name of the business | | The partnership | ||||||
| 11. | | Association, club, religious, charitable, educational, or other tax-exempt organization | | The organization | ||||||
| 12. | | A broker or registered nominee | | The broker or nominee | ||||||
| 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 | ||||||
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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 a social security number, that person's social security number must be furnished. |
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| (2) | Circle the minor's name and furnish the minor's social security number. |
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| (3) | Circle the ward's, minor's or incompetent person's name and furnish such person's social security number. |
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| (4) | You must show your individual name, but you may also enter your business or ‘‘doing business as’’ name. You may use either your social security number or your employer identification number (if you have one). |
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| (5) | 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. |
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| 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
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Obtaining a Number
If you don't have a taxpayer identification number or you don't know your 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 and apply for a number.
Payees Exempt from Backup Withholding
Payees specifically exempted from backup withholding on ALL payments include the following:
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| • | An organization exempt from tax under Section 501(a), * an individual retirement plan 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 agency or instrumentality thereof. |
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| • | A state, the District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof. |
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| • | A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof. |
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| • | An international organization or any agency or instrumentality thereof. |
Payees that may be exempt from backup withholding include:
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| • | A corporation. |
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| • | A financial institution. |
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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 real estate investment trust. |
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| • | A common trust fund operated by a bank under Section 584(a). |
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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 middleman known in the investment community as a nominee or custodian. |
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| • | A futures commission merchant registered with the Commodity Futures Trading Commission. |
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| • | A foreign central bank of issue. |
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| • | A trust exempt from tax under Section 664 or described in Section 4947. |
Exempt payees described above should file Form W-9 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, AND RETURN IT TO THE PAYER.
Privacy Act Notice — Section 6109 requires most recipients of dividend, interest, or other payments to give their correct taxpayer identification numbers to payers who must report the payments to IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of tax returns. 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. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold federal income tax on taxable interest, dividend, 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 which results in no imposition of 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.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.
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| * | Unless otherwise indicated, all section references are to the Internal Revenue Code of 1986, as amended. |