Exhibit (a)(1)(F)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number for the Payee
(You) 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. All "Section" references are to
the Internal Revenue Code of 1986, as amended. "IRS" is the Internal Revenue
Service.
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For this type of Give the social security
account: number of --
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1. Individual The individual
2. Two or more The actual owner of the
individuals account or, if combined
(joint account) funds, the first
individual on the
account/1/
3. Custodian account The minor/2/
of a minor
(Uniform Gift to
Minors Act)
4. a. The usual The grantor-trustee/1/
revocable
savings trust
account
(grantor is
also trustee)
b. So-called The actual owner/1/
trust account
that is not a
legal or valid
trust under
state law
5. Sole The owner/3/
proprietorship
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Give the employer
For this type of identification number of
account: --
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6. Sole The owner/3/
proprietorship
7. A valid trust, The legal entity/4/
estate, or
pension trust
8. Corporate The corporation
9. Association, The organization
club, religious,
charitable,
educational, or
other tax-exempt
organization
10. Partnership The partnership
11. A broker or The broker or nominee
registered
nominee
12. Account with the The public entity
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
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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
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, 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).
/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.
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Obtaining a Number
If you don't have a taxpayer
identification number, obtain Form SS-
5, Application for a Social Security
Card, at the local Social Security
Administration office, or Form SS-4,
Application for Employer
Identification Number, by calling
1 (800) TAX-FORM, and apply for a
number.
Payees Exempt from Backup Withholding
Payees specifically exempted from
withholding include:
. An organization exempt from tax
under Section 501(a), an individual
retirement account (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 a state
thereof, the District of Columbia, a
possession of the United States, or
a political subdivision or wholly-
owned agency or instrumentality of
any one or more of the foregoing.
. An international organization or any
agency or instrumentality thereof.
. A foreign government and any
political subdivision, agency or
instrumentality thereof.
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 United States, the District of
Columbia, or a possession of the
United States.
. A real estate investment trust.
. A common trust fund operated by a
bank under Section 584(a).
. An entity registered at all times
during the tax year under the
Investment Company Act of 1940.
. A middleman known in the investment
community as a nominee or who is
listed in the most recent
publication of the American Society
of Corporate Secretaries, Inc.,
Nominee List.
. A futures commission merchant
registered with the Commodity
Futures Trading Commission.
. A foreign central bank of issue.
. A trust exempt from tax under
Section 664 or described in Section
4947.
Payments of dividends and patronage
dividends generally exempt from backup
withholding include:
. Payments to nonresident aliens
subject to withholding under Section
1441.
. Payments to partnerships not engaged
in a trade or business in the United
States 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 generally exempt
from backup withholding include:
. Payments of interest on obligations
issued by individuals. Note: You may
be subject to backup withholding if
this interest is $600 or more 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 or student loan interest
paid to you.
Certain payments, other than payments
of interest, dividends, and patronage
dividends, that are exempt from
information reporting are also exempt
from backup withholding. For details,
see Sections 6041, 6041A, 6042, 6044,
6045, 6049, 6050A and 6050N and the
regulations thereunder.
Exempt payees should complete a
substitute Form W-9 to avoid possible
erroneous backup withholding. Furnish
your taxpayer identification number,
write "EXEMPT" in Part 2 of the form,
sign and date the form and return it
to the payer if the payments are of
interest, dividends, or patronage
dividends.
Privacy Act Notice. -- Section 6109
requires you to provide your correct
taxpayer identification number to
payers who must report the payments to
the IRS. The IRS uses the numbers for
identification purposes and to help
verify the accuracy of your return and
may also provide this information to
various government agencies for tax
enforcement or litigation purposes.
Payers must be given the numbers
whether or not recipients are required
to file tax returns. Payers must
generally withhold 31% 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) 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
that results in no backup withholding,
you are subject to a $500 penalty.
(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.