Exhibit (a)(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.

- ---------------------------------------------------------- ---------------------------------------------------------------
Give the EMPLOYER
Give the SOCIAL IDENTIFICATION
For this type of account: SECURITY number of -- For this type of account: number of --
- ---------------------------------------------------------- ---------------------------------------------------------------

1. An individual's The individual 9. A valid trust, estate The legal entity (Do not
account or pension trust furnish the identifying
2. Two or more The actual owner of the number of the personal
individuals (joint account or, if combined representative or trustee
account) funds, any one of the unless the legal entity
individuals(1) itself is not designated in
the account title.)(5)
3. Husband and wife The actual owner of the
(joint account) account or, if joint 10. Corporate account The corporation
funds, either person(1) 11. Religious, charitable The organization
4. Custodian account of The minor(2) or educational
a minor (Uniform organization account
Gift to Minors Act) 12. Partnership account The partnership
5. Adult and minor The adult or, if the held in the name of
(joint account) minor is the only the partnership
contributor, the minor(1) 13. Association, club or The organization
6. Account in the name The ward, minor or other tax-exempt
of guardian or incompetent person(3) organization
committee for a 14. A broker or The broker or registered
designated ward, registered nominee nominee
minor, or 15. Account with the The public entity
incompetent person Department of
7. (a) The usual The grantor-trustee(1) Agriculture in the
revocable savings name of a public
trust account (grantor entity (such as a
is also trustee) state or local
(b) So-called trust The actual owner(4) government, school
account that is not a district, or prison)
legal or valid trust that receives
under State law agricultural program
8. Sole proprietorship The owner(4) payments
account

- ---------------------------------------------------------------------------------------------------------------------------

(1) List all names 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) Provide the name of the owner.

(5) List all names 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.

GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9

Obtaining a Number o Payments of tax-exempt interest
(including exempt-interest
If you do not have a taxpayer dividends under section 852 of the
identification number or you do not Code).
know your number, obtain Form SS-5,
Application for a Social Security o Payments described in section
Number Card, or Form SS-4, 6049(b)(5) of the Code to
Application for Employer nonresident aliens.
Identification Number, at the local
office of the Social Security o Payments on tax-free covenant
Administration or the Internal bonds under section 1451 of the
Revenue Service and apply for a Code.
number.
o Payments made by certain foreign
Payees Exempt from Backup Withholding organizations.

Payees specifically exempted from o Payments made to a nominee.
backup withholding on ALL payments
include the following: EXEMPT PAYEES DESCRIBED ABOVE MUST
STILL COMPLETE THE SUBSTITUTE FORM
o A corporation. W-9 TO AVOID POSSIBLE ERRONEOUS
BACKUP WITHHOLDING. FILE SUBSTITUTE
o A financial institution. FORM W-9 WITH THE PAYER, FURNISH YOUR
TAXPAYER IDENTIFICATION NUMBER, WRITE
o An organization exempt from tax "EXEMPT" ON THE FACE OF THE FORM, AND
under section 501(a) of the RETURN IT TO THE PAYER. IF THE
Internal Revenue Code of 1986, as PAYMENTS ARE INTEREST, DIVIDENDS, OR
amended (the "Code"), or an PATRONAGE DIVIDENDS, ALSO SIGN AND
individual retirement plan. DATE THE FORM.

o The United States or any agency or Certain payments other than interest,
instrumentality thereof. dividends and patronage dividends
that are not subject to information
o A state, the District of Columbia, reporting are also not subject to
a possession of the United States, backup withholding. For details, see
or any subdivision or the regulations under sections 6041,
instrumentality thereof. 6041(A)(a), 6045, and 6050(A) of the
Code.
o A foreign government, a political
subdivision of a foreign Privacy Act Notice. - Section 6109 of
government, or any agency or the Code requires most recipients of
instrumentality thereof. dividends, interest or other payments
to give taxpayer identification
o An international organization or numbers to payers who must report the
any agency or instrumentality payments to the IRS. The IRS uses the
thereof. numbers for identification purposes.
Payers must be given the numbers
o A registered dealer in securities whether or not recipients are
or commodities registered in the required to file tax returns. Payers
U.S. or a possession of the U.S. must generally withhold 30 percent of
taxable interest, dividends and
o A real estate investment trust. certain other payments to a payee who
does not furnish a taxpayer
o A common trust fund operated by a identification number to a payer.
bank under section 584(a) of the Certain penalties may also apply.
Code.
Penalties
o An exempt charitable remainder
trust or a nonexempt trust 1. Penalty for Failure to Furnish
described in section 4947(a)(1) of Taxpayer Identification Number. -
the Code. If you fail to furnish your
taxpayer identification number to
o An entity registered at all times a payer, you are subject to a
under the Investment Company Act penalty of $50 for each such
of 1940, as amended. failure unless your failure is due
to reasonable cause and not to
o A foreign central bank of issue. wilful neglect.

Payments Not Generally Subject to 2. Civil Penalty for False
Backup Withholding Information With Respect to
Withholding. - If you make a false
Payments of dividends and patronage statement with no reasonable basis
dividends not generally subject to that results in no imposition of
backup withholding include the backup withholding, you are
following: subject to a penalty of $500.

o Payments to nonresident aliens 3. Criminal Penalty for Falsifying
subject to withholding under Information. - Falsifying
section 1441 of the Code. certifications or affirmations may
subject you to criminal penalties
o Payments to partnerships not including fines and/or
engaged in a trade or business in imprisonment.
the U.S. and which have at least
one nonresident partner. 4. Failure to Report Certain Dividend
and Interest Payments. - If you
o Payments of patronage dividends fail to include any portion of an
where the amount received is not includible payment for interest,
paid in money. dividends or patronage dividends
in gross income and such failure
o Payments made by certain foreign is due to negligence, a penalty of
organizations. 20 percent is imposed on any
portion of an underpayment
Payments of Interest Not Generally attributable to that failure.
Subject to Backup Withholding Include
the Following: FOR ADDITIONAL INFORMATION CONTACT
YOUR TAX ADVISOR OR THE INTERNAL
o Payments of interest on REVENUE SERVICE.
obligations issued by individuals.
Note: A Payee 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 such payee
has not provided its correct
taxpayer identification number to
the payer.