EXHIBIT 99.3
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 will help determine the number to give
the payer.
GIVE THE EMPLOYER
FOR THIS TYPE OF GIVE THE SOCIAL FOR THIS TYPE OF IDENTIFICATION
ACCOUNT: SECURITY NUMBER OF -- ACCOUNT: NUMBER OF --
- ----------------------------- ----------------------- -------------------------- ---------------------
1. Individual The individual 6. Sole proprietorship The owner (3)
or single-owner LLC
2. Two or more individuals The actual owner of the 7. A valid trust, Legal entity (4)
(joint account) account or, if combined estate, or pension
funds, any one of the trust
individuals (1)
3. Custodian account of a The minor (2) 8. Corporate or LLC The corporation
minor (Uniform Gift to electing corporate
Minors Act) status on Form 8832
4. a. The usual revocable The grantor-trustee (1) 9. Association, club, The organization
savings trust account religious,
(grantor is also charitable,
trustee) educational, or other
tax-exempt
organization
b. So-called trust The actual owner (1) 10. Partnership account The partnership
account that is not a
legal or valid trust
under State law
5. Sole proprietorship or The owner (3) 11. A broker or The broker or nominee
single-owner LLC 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
- ----------------
(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) You must show your individual name, but you may also enter your
business or "DBA" name.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 2
(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 with there is more than one name, the number will
be considered to be that of the first name listed.
OBTAINING A TAXPAYER IDENTIFICATION NUMBER
If you don't have a taxpayer identification number, obtain Form SS-5,
Application for a Social Security Number Card, or Form SS-4, Application for
Employer Identification Number, at the local office of the Social Security
Administration or the Internal Revenue Service and apply for a number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL interest and
dividend payments include the following:
- - An organization exempt from tax under section 501(a), or an individual
retirement plan.
- - The United States or any agency or instrumentality thereof.
- - 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 agency, or instrumentality thereof.
- - A corporation.
- - A foreign central bank of issue.
- - A registered dealer in securities or commodities registered in the U.S. or
a possession of the U.S.
- - 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 middleman known in the investment community as a nominee or custodian.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 3
- - An exempt charitable remainder trust, or a non-exempt trust described in
section 4947(a)(1).
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
which have at least one nonresident alien partner.
- - Payments of patronage dividends not paid in money.
- - Payments made by certain foreign organizations.
Payments of interest not generally subject to backup withholding
include the following:
- - Payments of interest on obligations issued by individuals. However, if you
pay $600 or more of interest in the course of your trade or business to a
payee, you must report the payment. Backup withholding applies to the
reportable payment if the payee has not provided a correct taxpayer
identification number.
- - 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.
Exempt payees described above should file Form W-9 to avoid possible erroneous
backup withholding. PROVIDE THIS FORM TO THE REQUESTER/PAYER, FURNISH YOUR
TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE FORM, AND
RETURN IT TO THE PAYER. IF THE PAYMENTS ARE INTEREST, DIVIDENDS, OR PATRONAGE
DIVIDENDS, ALSO SIGN AND DATE THE FORM.
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 the Internal Revenue Code sections 6041,
6041A, 6042, 6044, 6045, 6049, 6050A and 6050N, and their regulations.
PRIVACY ACT NOTICE.--Section 6109 requires most recipients of dividends,
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 a file tax return. Payers must generally withhold 28%
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.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 4
PENALTIES
(1) 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