Exhibit (a)(1)(F)
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 SOCIAL SECURITY FOR THIS TYPE OF ACCOUNT: GIVE THE EMPLOYER IDENTIFICATION
NUMBER OF - NUMBER OF -
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1. An individual's account The individual 9. A valid trust, estate or The legal entity (Do not furnish
pension trust the identifying number of the
2. Two or more individuals The actual owner of the personal representative or
(joint account) account or, if combined funds, trustee unless the legal entity
the first individual on the itself is not designated in the
account/1/ account title.)/5/
3. Husband and wife (joint The actual owner of the
account) account, or, if joint funds, 10. Corporate account The corporation
either person/1/
11. Religious, charitable, The organization
4. Custodian account of a The minor/2/ or educational organization
minor (Uniform Gift to account
Minors Act)
12. Partnership account held in The partnership
5. Adult and minor (joint The adult or, if the minor is the name of the partnership
account) the only contributor, the
minor/1/ 13. Association, club, or other The organization
tax-exempt organization
6. Account in the name of The ward, minor, or
guardian or committee for a incompetent person/3/ 14. A broker or registered The broker or nominee
designated ward, minor or nominee
incompetent person
15. Account with the The public entity
7. a. The usual revocable The grantor-trustee/1/ Department of Agriculture in
savings trust account the name of a public entity
(grantor is also trustee) (such as a State or local
b. So-called trust The actual owner/1/ government, school district,
account that is not a or prison) that receives
legal or valid trust agricultural program payments
under State law
8. Sole proprietorship The owner/4/
account
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1 List 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 Show your individual name. You may also enter your business name. You may
use either your Social Security Number or your Employer Identification
Number.
5 List 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
PAGE 2
OBTAINING A NUMBER
If you do not have a taxpayer identification number or you don't know your
number, obtain Form SS-5, Application for a Social Security Number Card (for
individuals), or Form SS-4, Application for Employer Identification Number (for
businesses and all other entities), at the local office of the Social Security
Administration or the Internal Revenue Service (the "IRS") and apply for a
number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL payments include the
following:
.A corporation.
.A financial institution.
.An organization exempt from tax under Section 501(a) of the Internal Revenue
Code of 1986, as amended (the "Code"), or an individual retirement plan.
.The United States or any agency or instrumentalities.
.A State, the District of Columbia, a possession of the United States, or any
subdivision or instrumentality.
.A foreign government, a political subdivision of a foreign government, or any
agency or instrumentality thereof.
.An international organization or any agency or instrumentality thereof.
.A registered dealer in securities or commodities registered in the U.S. or a
possession of the U.S.
.A real estate investment trust.
.A common trust fund operated by a bank under Section 584(a) of the Code.
.An exempt charitable remainder trust, or non-exempt trust described in
Section 4947(a)(1) of the Code.
.An entity registered at all times under the Investment Company Act of 1940.
.A foreign central bank of issue.
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 of
the Code.
.Payments to partnerships not engaged in a trade or business in the U.S. and
which have at least one nonresident partner.
.Payments of patronage dividends where the amount received is not paid in
money.
.Payments made by certain foreign organizations.
.Payments made to a certain nominee.
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 of the Code).
.Payments described in Section 6049(b)(5) of the Code to nonresident aliens.
.Payments on tax-free covenant bonds under Section 1451 of the Code.
.Payments made by certain foreign organizations.
.Payments made to a nominee.
Exempt payees described above should file a 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 THE
FORM AND RETURN IT TO THE PAYER. IF YOU ARE A NONRESIDENT ALIEN OR A FOREIGN
ENTITY NOT SUBJECT TO BACKUP WITHHOLDING, FILE WITH PAYER A COMPLETED INTERNAL
REVENUE FORM W-8 (CERTIFICATE OF FOREIGN STATUS).
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), 6045, 6050A and 6050N of
the Code and the regulations promulgated therein.
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 the 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 31%
of taxable interest, dividends 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 that 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.