EXHIBIT 99.5
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE IRS FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYER.
Social security numbers (SSNs) have nine digits separated by two hyphens: i.e.
000-00-0000. Employer identification numbers (EINs) 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 NAME AND SSN OF: FOR THIS TYPE OF ACCOUNT: GIVE NAME AND EIN OF:
- ------------------------------------------------------ ------------------------------------------------------
1. Individual The individual 6. Sole proprietorship The owner (3)
2. Two or more individuals The actual owner of the 7. A valid trust, estate, Legal entity (4)
(joint account) account or, if combined or pension trust
funds, the first
individual on the 8. Corporate The corporation
account (1)
9. Association, club, The organization
3. Custodian account of a The minor (2) religious, charitable,
minor (Uniform Gift to educational, or other
Minors Act) tax-exempt organization
4. a. The usual revocable The grantor-trustee (1) 10. Partnership The partnership
savings trust (grantor
is also trustee) 11. A broker or registered The broker or nominee
nominee
b. So-called trust The actual owner (1)
account that is not a 12. Account with the The public entity
legal or valid trust Department of
under state law Agriculture in the name
of a public entity
5. Sole proprietorship The owner (3) (such as a state or
local government,
school district, or
prison) that receives
agricultural program
payments
- -------------------------------------------------------------------------------
(1) List first and circle the name of the person whose number you furnish. If
only one person on a joint account has an SSN, that person's number must be
furnished.
(2) Circle the minor's name and furnish the minor's SSN.
(3) YOU MUST SHOW YOUR INDIVIDUAL NAME, but you may also enter your business or
"DBA" name. You may use either your SSN or EIN (if you have one).
(4) List first and circle the name of the legal trust, estate, or pension
trust. (Do not furnish the TIN 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 more than one name is listed, the number will
be considered to be that of the first name listed.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE IRS FORM W-9
PAGE 2
OBTAINING A NUMBER
If you do not have a TIN, apply for one immediately. To apply for an SSN, get
Form SS-5, Application for a Social Security Card, from your local Social
Security Administration Office. Get Form W-7, Application for IRS Taxpayer
Identification Number, to apply for an individual taxpayer identification number
or Form SS-4, Application for Employer Identification Number to apply for an
EIN. You can get Forms W-7 and SS-4 from the IRS by calling 1-800-TAX-FORM
(1-800-829-3676) or from the IRS Web Site at www.irs.gov.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on payments of interest and
dividends and/or on broker transactions include the following:
- A corporation.
- 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.
- A foreign central bank of issue.
- 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 futures commission merchant registered with the Commodity Futures
Trading Commission.
- A real estate investment trust.
- An entity registered at all times during the tax year under the
Investment Company Act of 1940.
- A common trust fund operated by a bank under section 584(a).
- A financial institution.
- 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, SIGN AND DATE IT,
AND RETURN IT TO THE PAYER.
Certain payments other than interest and dividends that are not subject to
information reporting are also not subject to backup withholding. For details,
see the regulations under sections 6041, 6041A, 6042, 6045, 6049, 6050A, and
6050N.
PRIVACY ACT NOTICE
Section 6109 requires most recipients of dividend, interest, or other payments
to give taxpayer identification numbers to payers who must report the payments
to IRS. The IRS uses the numbers for identification purposes. Payers must be
given the numbers whether or not recipients are required to file tax returns.
Payers must generally withhold 30% of 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) PENALTIES 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 FALSE 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.