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.
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Give the
SOCIAL SECURITY
For this type of account: NUMBER of--
- --------------------------------------------
1. An individual's account The individual
2. Two or more individuals The actual owner
(joint account)
of the account
or, if combined
funds, the first
individual on
the account(1)
3. Custodian account of a The minor(2)
minor (Uniform Gift to
Minors Act)
4.a. The usual revocable The grantor-
savings trust account trustee(1)
(grantor is also
trustee)
b. So-called trust account The actual
that is not a legal or owner(1)
valid trust under state
law
5. Sole proprietorship The owner(3)
account
-
Give the
EMPLOYER
IDENTIFICATION
For this type of account: NUMBER of--
-
6. A valid trust, estate The legal entity
or pension trust (Do not furnish
the identifying
number of the
personal
representative
or trustee
unless the legal
entity itself is
not designated
in the account
title.)(4)
7. Corporate account The corporation
8. Association, club, The organization
religious, charitable
or educational or
other tax-exempt
organization account
9. Partnership The partnership
10. A broker or registered The broker or
nominee nominee
11. Account with the The public
Department of entity
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) Show the name of the owner. Either the Social Security number or the
Employer Identification number may be furnished.
(4) List first and circle the name of the legal trust, estate or pension
trust.
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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
(continued)
Obtaining a number
If you do not have a taxpayer identification number or you do not know your
number, obtain Form SS-5, Application for a Social Security Card (for resident
individuals), Form SS-4, Application for Employer Identification Number (for
businesses and all other entities), or Form W-7, Application for IRS
Individual Taxpayer Identification Number (for alien individuals required to
file U.S. tax returns), at an office of the Social Security Administration or
the Internal Revenue Service.
To complete the Substitute Form W-9, if you do not have a taxpayer
identification number, check the appropriate box in Part 1(b), sign and date
the Form, and give it to the requester. Generally, you will then have 60 days
to obtain a taxpayer identification number and furnish it to the requester. If
the requester does not receive your taxpayer identification number within 60
days, backup withholding, if applicable, will begin and will continue until
you furnish your taxpayer identification number to the requester.
Payees and Payments Exempt from Backup Withholding
Set forth below is a list of payees that are exempt from backup withholding
with respect to all or certain types of payments. For interest and dividends,
all listed payees are exempt except the payee in item (9). For broker
transactions, all payees listed in items (1) through (13) and any person
registered under the Investment Advisors Act of 1940 who regularly acts as a
broker is exempt. For payments subject to reporting under Sections 6041 and
6041A, the payees listed in items (1) through (7) are generally exempt. For
barter exchange transactions and patronage dividends, the payees listed in
items (1) through (5) are exempt.
(1) A corporation.
(2) An organization exempt from tax under Section 501(a), an IRA, or a
custodial account under Section 403(b)(7) if the account satisfies the
requirements of Section 401(f)(2).
(3) The United States or any agency or instrumentality thereof.
(4) A State, the District of Columbia, a possession of the United States, or
any subdivision or instrumentality thereof.
(5) A foreign government, or a political subdivision, agency or
instrumentality thereof.
(6) An international organization or any agency or instrumentality thereof.
(7) A foreign central bank of issue.
(8) A registered dealer in securities or commodities registered in the U.S.
or a possession of the U.S.
(9) A futures commission merchant registered with the Commodity Futures
Trading Commission.
(10) A real estate investment trust.
(11) An entity registered at all times under the Investment Company Act of
1940.
(12) A common trust fund operated by a bank under Section 584(a).
(13) A financial institution.
(14) A middleman known in the investment community as a nominee or
custodian.
(15) A trust exempt from tax under Section 664 or 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 partner.
. Payments of patronage dividends not paid in money.
. Payments made by certain foreign organizations.
. Section 404(k) distributions made by an ESOP.
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).
. 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.
Exempt payees described above should file a Substitute Form W-9 to avoid
possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH
YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" IN PART 2 OF THE FORM, AND
RETURN IT TO THE PAYER.
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, 6042, 6044, 6045, 6049,
6050A and 6050N and the regulations promulgated thereunder.
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, 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) Penalty for failure to Furnish Taxpayer Identification Number.--If you
fail to furnish your 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.--Falsifying certifications or
affirmations may subject you to criminal penalties including fines and/or
imprisonment.
FOR ADDITIONAL INFORMATION CONSULT YOUR TAX ADVISOR OR THE INTERNAL REVENUE
SERVICE