QuickLinks -- Click here to rapidly navigate through this document
Exhibit 99.5
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 NAME and
SOCIAL SECURITY
Number of—
| | For this type of account:
| | Give the NAME and
EMPLOYER
IDENTIFICATION
Number of—
|
|---|
| | | |
| 1. | | Individual | | The individual | | 6. | | A valid trust, estate or
pension trust | | The legal entity(4) |
2. |
|
Two or more
individuals (joint
account) |
|
The actual owner of the
account or, if combined
funds, the first individual
on the account(1) |
|
7. |
|
Corporate or LLC
electing corporate status
on Form 8832 |
|
The corporation or LLC
electing corporate status
on Form 8832 |
3. |
|
Custodian account of a
minor (Uniform Gift to
Minors Act) |
|
The minor(2) |
|
8. |
|
Association, club,
religious, charitable,
educational or other tax
exempt organization |
|
The organization |
4. |
|
(a) |
|
The usual revocable
savings trust account
(grantor is also
trustee) |
|
The grantor-trustee(1) |
|
9. |
|
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) |
|
10. |
|
Partnership or a multi-
member LLC |
|
The partnership or multi-
member LLC |
5. |
|
Sole proprietorship or
single-owner LLC |
|
The owner(3) |
|
11. |
|
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. 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)
- You must show your individual name and you may also enter your business or "doing business as" name on the second name line. You may either use your Social Security Number or Employer Identification Number (if you have one).
- (4)
- List first and circle the name of the legal trust, estate, or pension trust. (Do not furnish the taxpayer identification 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.
1
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Obtaining a Number
If you do not have a Taxpayer Identification Number or you do not know your number, obtain Form SS-5, Application for a Social Security Card, Form W-7, Application for IRS Individual Taxpayer Identification Number or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service, by calling 1(800) 772-1213 or 1(800) TAX-FORM, or by visitingwww.ssa.govorwww.irs.gov, and apply for a number.
Payees Exempt from Backup Withholding
Payees specifically exempted from backup withholding include the following:
- •
- An organization exempt from tax under Section 501(a), any IRA, or a custodial account under Section 403(b)(7) if the account satisfies the requirements of Section 401(f)(2).
- •
- The United States or any of its agencies or instrumentalities.
- •
- A State, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities.
- •
- A foreign government or any of its political subdivisions, agencies or instrumentalities.
- •
- An international organization or any of its agencies or instrumentalities.
Payees that may be exempt from backup withholding include:
- •
- A corporation.
- •
- A financial institution.
- •
- A dealer in securities or commodities required to register in the U.S., the District of Columbia, or a possession of the U.S.
- •
- A real estate investment trust.
- •
- A common trust fund operated by a bank under Section 584(a).
- •
- A trust exempt from tax under Section 664 or described in Section 4947.
- •
- An entity registered at all times during the tax year under the Investment Company Act of 1940.
- •
- A foreign central bank of issue.
- •
- A middleman known in the investment community as a nominee or custodian.
- •
- A futures commission merchant registered with the Commodity Futures Trading Commission.
Payments of dividends and patronage dividends not generally subject to backup withholding include the following:
- •
- Payments to nonresident aliens subject to withholding under Section 1441.
- •
- Payments to partnerships not engaged in a trade or business in the U.S. and that have at least one nonresident alien partner.
- •
- Payments of patronage dividends not paid in money.
- •
- Payments made by certain foreign organizations.
- •
- Section 404(k) payments made by an ESOP.
Payments of interest not generally subject to backup withholding include the following:
- •
- Payments of interest on obligations issued by individuals. Note: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payer's trade or business and you have not provided your correct Taxpayer Identification Number to the payer.
- •
- Payments of tax-exempt interest (including exempt-interest dividends under Section 852).
- •
- Payments described in Section 6049(b)(5) to nonresident aliens.
- •
- Payments on tax-free covenant bonds under Section 1451.
- •
- Payments made by certain foreign organizations.
- •
- Mortgage interest paid to you.
Exempt payees described above should file Substitute Form W-9 to avoid possible erroneous backup withholding. CHECK THE BOX ON THE FACE OF THE FORM IN PART 4, SIGN AND DATE THE FORMS.
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(a), 6042, 6044, 6045, 6049, 6050A and 6050N, and the regulations promulgated thereunder.
Privacy Act Notice.—Section 6109 of the Internal Revenue Code 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 payments. 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 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, 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 Taxpayer Identification Number to the payor whether or not you are required to file a tax return.Payors must generally withhold 28% of taxable interest, dividends, and certain other payments to a payee who does not give a Taxpayer Identification Number to a payor. Certain penalties also may apply.
Penalties
(1) Penalty For Failure to Furnish Taxpayer Identification Number.—If you fail to furnish your correct taxpayer identification number 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.
(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.
2
QuickLinks
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
