GUIDELINES FOR CERTIFICATION OF FOREIGN STATUS OF BENEFICIAL OWNER FOR UNITED
                     STATES TAX WITHHOLDING ON FORM W-8BEN

General Instructions

NOTE: For definitions of terms used throughout these instructions, see
DEFINITIONS Section under these guidelines.

Purpose of Form.  Foreign persons are subject to U.S. tax at a 30% rate on
income they receive from U.S. sources that consists of:

  .  Interest (including certain original issue discount (OID));

  .  Dividends;

  .  Rents;

  .  Royalties;

  .  Premiums;

  .  Annuities;

  .  Compensation for, or in expectation of, services performed;

  .  Substitute payments in a securities lending transaction; or

  .  Other fixed or determinable annual or periodical gains, profits, or income.

This tax is imposed on the gross amount paid and is generally collected by
withholding on that amount. A payment is considered to have been made whether
it is made directly to the beneficial owner or to another person, such as an
intermediary, agent, or partnership, for the benefit of the beneficial owner.

If you receive certain types of income, you must provide Form W-8BEN to:

  .  Establish that you are a foreign person;

  .  Claim that you are the beneficial owner of the income for which Form
     W-8BEN is being provided; and

  .  If applicable, claim a reduced rate of, or exemption from, withholding as
     a resident of a foreign country with which the United States has an income
     tax treaty.

You may also be required to submit Form W-8BEN to claim an exception from
domestic information reporting and backup withholding at a 30% rate, including
for certain types of income that are not subject to foreign-person withholding.
Such income includes:

  .  Broker proceeds.

  .  Short-term (183 days or less) original issue discount (OID).

  .  Bank deposit interest.

  .  Foreign source interest, dividends, rents, or royalties.

You may also use Form W-8BEN to certify that income from a notional principal
contract is not effectively connected with the conduct of a trade or business
in the United States.

A withholding agent or payer of the income may rely on a properly completed
Form W-8BEN to treat a payment associated with the Form W-8BEN as a payment to
a foreign person who beneficially owns the amounts paid. If applicable, the
withholding agent may rely on the Form W-8BEN to apply a reduced rate of
withholding at source.

Provide Form W-8BEN to the withholding agent or payer before income is paid or
credited to you. Failure to provide a Form W-8BEN when requested may lead to
withholding at a 30% rate.

Who Must File.  You must give Form W-8BEN to the withholding agent or payer if
you are a foreign person and you are the beneficial owner of an amount subject
to withholding.

Submit Form W-8BEN when requested by the withholding agent or payer whether or
not you are claiming a reduced rate of, or exemption from, withholding.

DO NOT use Form W-8BEN if:

  .  You are a U.S. citizen (even if you reside outside the United States) or
     other U.S. person (including a resident alien individual). Instead, use
     FORM W-9, Request for Taxpayer Identification Number and Certification.

  .  You are a disregarded entity with a single owner that is a U.S. person and
     you are not a hybrid entity claiming treaty benefits. Instead, provide
     Form W-9.

  .  You are a nonresident alien individual who claims exemption from
     withholding on compensation for independent or dependent personal services
     performed in the United States. Instead, provide Form 8233, Exemption from
     Withholding on Compensation for Independent (and Certain Dependent)
     Personal Services of a Nonresident Alien Individual, or Form W-4,
     Employee's Withholding Allowance Certificate.

  .  You are receiving income that is effectively connected with the conduct of
     a trade or business in the United States. Instead, provide Form W-8ECI,
     Certificate of Foreign Person's Claim for Exemption From Withholding on
     Income Effectively Connected With the Conduct of a Trade or Business in
     the United States. If any of the income for which you have provided a Form
     W-8BEN becomes effectively connected, this is a change in circumstances
     and Form W-8BEN is no longer valid. You must file Form W-8ECI. See CHANGE
     IN CIRCUMSTANCES below.

  .  You are filing for a foreign government, international organization,
     foreign central bank of issue, foreign tax-exempt organization, foreign
     private foundation, or government of a U.S. possession claiming the
     applicability of section 115(2), 501(c), 892, 895, or 1443(b). Instead,
     provide Form W-8EXP, Certificate of Foreign Government or Other Foreign
     Organization for

                                      1



     United States Tax Withholding. However, you should use Form W-8BEN if you
     are claiming treaty benefits or are providing the form only to claim you
     are a foreign person exempt from backup withholding. You should use Form
     W-8ECI if you received effectively connected income (e.g., income from
     commercial activities).

  .  You are a foreign flow-through entity, other than a hybrid entity,
     claiming treaty benefits. Instead, provide Form W-8IMY, Certificate of
     Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S.
     Branches for United States Tax Withholding. However, if you are a partner,
     beneficiary, or owner of a flow-through entity and you are not yourself a
     flow-through entity, you may be required to furnish a Form W-8BEN to the
     flow-through entity.

  .  You are a reverse hybrid entity transmitting beneficial owner
     documentation provided by your interest holders to claim treaty benefits
     on their behalf. Instead, provide Form W-8IMY.

  .  You are a withholding foreign partnership or a withholding foreign trust.
     A withholding foreign partnership or a withholding foreign trust is a
     foreign partnership or trust that has entered into a withholding agreement
     with the IRS under which it agrees to assume primary withholding
     responsibility for each partner's, beneficiary's, or owner's distributive
     share of income subject to withholding that is paid to the partnership or
     trust. Instead, provide Form W-8IMY.

  .  You are acting as an intermediary (i.e., acting not for your own account,
     but for the account of others as an agent, nominee, or custodian).
     Instead, provide Form W-8IMY.

Giving Form W-8BEN to the Withholding Agent.  DO NOT send Form W-8BEN to the
IRS. Instead, give it to the person who is requesting it from you. Generally,
this will be the person from whom you receive the payment or who credits your
account. Give Form W-8BEN to the person requesting it before the payment is
made to you or credited to your account. If you do not provide this form, the
withholding agent may have to withhold at a 30% rate. If you receive more than
one type of income from a single withholding agent for which you claim
different benefits, the withholding agent may, at its option, require you to
submit a Form W-8BEN for each different type of income.

Generally, a separate Form W-8BEN must be given to each withholding agent.

NOTE: If you own the income or account jointly with one or more other persons,
the income or account will be treated by the withholding agent as owned by a
foreign person if Forms W-8BEN are provided by all of the owners. If the
withholding agent receives a Form W-9 from any of the joint owners, the payment
must be treated as made to a U.S. person.

Change in Circumstances.  If a change in circumstances makes any information on
the Form W-8BEN you have submitted incorrect, you must notify the withholding
agent or payer within 30 days of the change in circumstances and you MUST file
a new Form W-8BEN or other appropriate form.

If you use Form W-8BEN to certify that you are a foreign person, a change of
address to an address in the United States is a change in circumstances.
Generally, a change of address within the same foreign country or to another
foreign country is not a change in circumstances. However, if you use Form
W-8BEN to claim treaty benefits, a move to the United States or outside the
country where you have been claiming treaty benefits is a change in
circumstances. In that case, you must notify the withholding agent or payer
within 30 days of the move.

If you become a U.S. citizen or resident after you submit Form W-8BEN, you are
no longer subject to the 30% foreign-person withholding rate. You must notify
the withholding agent or payer within 30 days of becoming a U.S. citizen or
resident. You may be required to provide a Form W-9. For more information, see
Form W-9 and instructions.

Expiration of Form W-8BEN.  Generally, a Form W-8BEN provided without a U.S.
taxpayer identification number (TIN) will remain in effect for a period
starting on the date the form is signed and ending on the last day of the third
succeeding calendar year, unless a change in circumstances makes any
information on the form incorrect. For example, a Form W-8BEN signed on
September 30, 2001, remains valid through December 31, 2004. A Form W-8BEN
furnished with a U.S. TIN will remain in effect until a change in circumstances
makes any information on the form incorrect, provided that the withholding
agent reports on Form 1042-S at least one payment annually to the beneficial
owner who provided the Form W-8BEN. See SPECIFIC INSTRUCTIONS, LINE 6 for
circumstances under which you MUST provide a U.S. TIN.

Definitions

Beneficial Owner.  For payments other than those for which a reduced rate of
withholding is claimed under an income tax treaty, the beneficial owner of
income is generally the person who is required under U.S. tax principles to
include the income in gross income on a tax return. A person is not a
beneficial owner of income, however, to the extent that person is receiving the
income as a nominee, agent, or custodian, or to the extent the person is a
conduit whose participation in a transaction is disregarded. In the case of
amounts paid that do not constitute income, beneficial ownership is determined
as if the payment were income.

Foreign partnerships, foreign simple trusts, and foreign grantor trusts are not
the beneficial owners of income paid to the partnership or trust. The
beneficial owners of income paid to a foreign partnership are generally the
partners in the partnership, provided that the partner is not itself a
partnership, foreign simple or grantor trust, nominee or other agent. The
beneficial owners of income paid to a foreign simple trust (i.e., a foreign
trust that is described in section 651(a)) are generally the beneficiaries of
the trust, if the beneficiary is not a foreign partnership, foreign simple or
grantor trust, nominee or other agent. The beneficiaries of a foreign grantor
trust (i.e., a foreign trust to the extent that all or a portion of the income
of the trust is treated as owned by the grantor or another person under
sections 671 through 679) are the persons treated as the owners of the trust.
The beneficial owners of income paid to a foreign complex trust (i.e., a
foreign trust that is not a foreign simple trust or foreign grantor trust) is
the trust itself.

                                      2



The beneficial owner of income paid to a foreign estate is the estate itself.

NOTE: A payment to a U.S. partnership, U.S. trust, or U.S. estate is treated as
a payment to a U.S. payee that is not subject to 30% foreign-person
withholding. A U.S. partnership, trust, or estate should provide the
withholding agent with a Form W-9.

Foreign Person.  A foreign person includes a nonresident alien individual, a
foreign corporation, a foreign partnership, a foreign trust, a foreign estate,
and any other person that is not a U.S. person. It also includes a foreign
branch or office of a U.S. financial institution or U.S. clearing organization
if the foreign branch is a qualified intermediary. Generally, a payment to a
U.S. branch of a foreign person is a payment to a foreign person.

Nonresident Alien Individual.  Any individual who is not a citizen or resident
of the United States is a nonresident alien individual. An alien individual
meeting either the "green card test" or the "substantial presence test" for the
calendar year is a resident alien. Any person not meeting either test is a
nonresident alien individual. Additionally, an alien individual who is a
resident of a foreign country under the residence article of an income tax
treaty, or an alien individual who is a resident of Puerto Rico, Guam, the
Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or
American Samoa is a nonresident alien individual. See PUB. 519, U.S. Tax Guide
for Aliens, for more information on resident and nonresident alien status.

NOTE: Even though a nonresident alien individual married to a U.S. citizen or
resident alien may choose to be treated as a resident alien for certain
purposes (e.g., filing a joint income tax return), such individual is still
treated as a nonresident alien for withholding tax purposes on all income
except wages.

Flow-Through Entity.  A flow-through entity is a foreign partnership (other
than a withholding foreign partnership), a foreign simple or foreign grantor
trust (other than a withholding foreign trust), for payments for which a
reduced rate of withholding is claimed under an income tax treaty, any entity
to the extent the entity is considered to be fiscally transparent (see below)
with respect to the payment by an interest holder's jurisdiction.

Hybrid Entity. A hybrid entity is any person (other than an individual) that is
treated as fiscally transparent (see below) in the United States but is not
treated as fiscally transparent by a country with which the United States has
an income tax treaty. Hybrid entity status is relevant for claiming treaty
benefits. See LINE 9C.

Reverse Hybrid Entity.  A reverse hybrid entity is any person (other than an
individual) that is not fiscally transparent under U.S. tax law principles but
that is fiscally transparent under the laws of a jurisdiction with which the
United States has an income tax treaty. See LINE 9C.

Fiscally Transparent Entity.  An entity is treated as fiscally transparent with
respect to an item of income for which treaty benefits are claimed to the
extent that the interest holders in the entity must, on a current basis, take
into account separately their shares of an item of income paid to the entity,
whether or not distributed, and must determine the character of the items of
income as if they were realized directly from the sources from which realized
by the entity. For example, partnerships, common trust funds, and simple trusts
or grantor trusts are generally considered to be fiscally transparent with
respect to items of income received by them.

Disregarded Entity.  A business entity that has a single owner and is not a
corporation under Regulations section 301.7701-2(b) is disregarded as an entity
separate from its owner.

Amounts Subject to Withholding.  Generally, an amount subject to withholding is
an amount from sources within the United States that is fixed or determinable
annual or periodical (FDAP) income. FDAP income is all income included in gross
income, including interest (as well as OID), dividends, rents, royalties, and
compensation. FDAP income does not include most gains from the sale of property
(including market discount and option premiums).

Withholding Agent.  Any person, U.S. or foreign, that has control, receipt, or
custody of an amount subject to withholding or who can disburse or make
payments of an amount subject to withholding is a withholding agent. The
withholding agent may be an individual, corporation, partnership, trust,
association, or any other entity, including (but not limited to) any foreign
intermediary, foreign partnership, and U.S. branches of certain foreign banks
and insurance companies. Generally, the person who pays (or causes to be paid)
the amount subject to withholding to the foreign person (or to its agent) must
withhold.

                             SPECIFIC INSTRUCTIONS

NOTE: A hybrid entity should give Form W-8BEN to a withholding agent only for
income for which it is claiming a reduced rate of withholding under an income
tax treaty. A reverse hybrid entity should give Form W-8BEN to a withholding
agent only for income for which NO treaty benefit is being claimed.

PART I

LINE 1.  Enter your name. If you are a disregarded entity with a single owner
who is a foreign person and you are not claiming treaty benefits as a hybrid
entity, this form should be completed and signed by your foreign single owner.
If the account to which a payment is made or credited is in the name of the
disregarded entity, the foreign single owner should inform the withholding
agent of this fact. This may be done by including the name and account number
of the disregarded entity on LINE 8 (reference number) of Part I of the form.
However, if you are a disregarded entity that is claiming treaty benefits as a
hybrid entity, this form should be completed and signed by you.

LINE 2.  If you are a corporation, enter the country of incorporation. If you
are another type of entity, enter the country under whose laws your are
created, organized, or governed. If you are an individual, enter N/A (for "not
applicable").

LINE 3.  Check the ONE box that applies. By checking a box, you are
representing that you qualify for this classification. You must check the box
that represents your classification (e.g.,

                                      3



corporation, partnership, trust, estate, etc.) under U.S. tax principles. DO
NOT check the box that describes your status under the law of the treaty
country. If you are a partnership or disregarded entity receiving a payment for
which treaty benefits are being claimed, you MUST check the "Partnership" or
"Disregarded entity" box. If you are a sole proprietor, check the "Individual"
box, not the "Disregarded entity" box.

Caution: Only entities that are tax-exempt under section 501 should check the
"Tax-exempt organizations" box. Such organizations should use Form W-8BEN only
if they are claiming a reduced rate of withholding under an income tax treaty
or some code exception other than section 501. Use Form W-8EXP if you are
claiming an exemption from withholding under section 501.

LINE 4.  Your permanent residence address is the address in the country where
you claim to be a resident for purposes of that country's income tax. If you
are giving Form W-8BEN to claim a reduced rate of withholding under an income
tax treaty, you must determine your residence in the manner required by the
treaty. DO NOT show the address of a financial institution, a post office box,
or an address used solely for mailing purposes. If you are an individual who
does not have a tax residence in any country, your permanent residence is where
you normally reside. If you are not an individual and you do not have a tax
residence in any country, the permanent residence address is where you maintain
your principal office.

LINE 5.  Enter your mailing address only if it is different from the address
you show on LINE 4.

LINE 6.  If you are an individual, you are generally required to enter your
social security number (SSN). To apply for an SSN, get FORM SS-5 from a Social
Security Administration (SSA) office. Fill in Form SS-5 and return it to the
SSA.

If you do not have an SSN and are not eligible to get one, you must get an
individual taxpayer identification number (ITIN). TO APPLY FOR AN ITIN, file
FORM W-7 with the IRS. It usually takes about 30 days to get an ITIN.

If you are not an individual (e.g., a foreign estate or trust), or you are an
individual who is an employer or who is engaged in a U.S. trade or business as
a sole proprietor, use FORM SS-4, Application for Employer Identification
Number, to obtain an EIN. If you are a disregarded entity claiming treaty
benefits as a hybrid entity, enter YOUR EIN.

You MUST provide a U.S. taxpayer identification number (TIN) if you are:

  1. Claiming an exemption from withholding under section 871(f) for certain
     annuities received under qualified plans, or

  2. A foreign grantor trust with 5 or fewer grantors, or

  3. Claiming benefits under an income tax treaty.

However, a U.S. TIN is not required to be shown in order to claim treaty
benefits on the following items of income:

  .  Dividends and interest from stocks and debt obligations that are actively
     traded;

  .  Dividends from any redeemable security issued by an investment company
     registered under the Investment Company Act of 1940 (mutual fund);

  .  Dividends, interest, or royalties from units of beneficial interest in a
     unit investment trust that are (or were upon issuance) publicly offered
     and are registered with the SEC under the Securities Act of 1933; and

  .  Income related to loans of any of the above securities.

NOTE: You may want to obtain and provide a U.S. TIN on Form W-8BEN even though
it is not required. A Form W-8BEN containing a U.S. TIN remains valid for as
long as your status and the information relevant to the certifications you make
on the form remain unchanged provided at least one payment is reported to you
annually on Form 1042-S.

LINE 7.  If your country of residence for tax purposes has issued you a tax
identifying number, enter it here. For example, if you are a resident of
Canada, enter your Social Insurance Number.

LINE 8.  This line may be used by the filer of Form W-8BEN or by the
withholding agent to whom it is provided to include any referencing information
that is useful to the withholding agent in carrying out its obligations. For
example, withholding agents who are required to associate the Form W-8BEN with
a particular Form W-8IMY may want to use LINE 8 for a referencing number or
code that will make the association clear. A beneficial owner may use LINE 8 to
include the number of the account for which he or she is providing the form. A
foreign single owner of a disregarded entity may use line 8 to inform the
withholding agent that the account to which a payment is made or credited is in
the name of the disregarded entity (see instructions for line 1 above).

PART II

LINE 9A.  Enter the country where you claim to be a resident for income tax
treaty purposes. For treaty purposes, a person is a resident of a treaty
country if the person is a resident of that country under the terms of the
treaty.

LINE 9B.  If you are claiming benefits under an income tax treaty, you must
have a U.S. TIN unless one of the exceptions listed under LINE 6 above applies.

LINE 9C.  An entity (but not an individual) that is claiming a reduced rate of
withholding under an income tax treaty must represent that it (1) derives the
item of income for which the treaty benefit is claimed and (2) meets the
limitation on benefits provisions contained in the treaty, if any.

An item of income may be derived by either the entity receiving the item of
income or by the interest holders in the entity or, in certain circumstances,
both. An item of income paid to an entity is considered to be derived by the
entity only if the entity is not

                                      4



fiscally transparent under the laws of the entity's jurisdiction with respect
to the item of income. An item of income paid to an entity shall be considered
to be derived by the interest holder in the entity only if (1) the interest
holder is not fiscally transparent in its jurisdiction with respect to the item
of income and (2) the entity is considered to be fiscally transparent under the
laws of the interest holder's jurisdiction with respect to the item of income.
An item of income paid directly to a type of entity specifically identified in
a treaty as a resident of a treaty jurisdiction is treated as derived by a
resident of that treaty jurisdiction.

If an entity is claiming treaty benefits on its own behalf, it should complete
Form W-8BEN. If an interest holder is an entity that is considered fiscally
transparent in the interest holder's jurisdiction is claiming a treaty benefit,
the interest holder should complete Form W-8BEN on its own behalf and the
fiscally transparent entity should associate the interest holder's Form W-8BEN
with a Form W-8IMY completed by the entity.

NOTE: An income tax treaty may not apply to reduce the amount of any tax on an
item of income received by an entity that is treated as a domestic corporation
for U.S. tax purposes. Therefore, neither the domestic corporations nor its
shareholders are entitled to the benefits of a reduction of U.S. income tax on
an item of income received from U.S. sources by the corporation.

To determine whether an entity meets the limitation on benefits provisions of a
treaty, you must consult the specific provisions or articles under the
treaties. Income tax treaties are available on the IRS Web Site at
www.irs.gov/ind_info/treaties.html.

NOTE: If you are an entity that derives the income as a resident of a treaty
country, you may check this box if the applicable income tax treaty does not
contain a "limitation on benefits" provision.

LINE 9D.  If you are a foreign corporation claiming treaty benefits under an
income tax treaty that entered into force before January 1, 1987 (and has not
been renegotiated) on (a) U.S. source dividends paid to you by another foreign
corporation, or (b) U.S. source interest paid to you by a U.S. trade or
business of another foreign corporation, you must generally be a "qualified
resident" of a treaty country. See section 884 for the definition of interest
paid by a U.S. trade or business of a foreign corporation ("branch interest")
and other applicable rules.

In general, a foreign corporation is a qualified resident of a country if one
or more of the following applies:

  .  It meets a 50% ownership and base erosion test.

  .  It is primarily and regularly traded on an established securities market
     in its country of residence or the United States.

  .  It carries on an active trade or business in its country of residence.

  .  It gets a ruling from the IRS that it is a qualified resident.

See Regulations section 1.884-5 for the requirements that must be met to
satisfy each of these tests.

Caution: If you are claiming treaty benefits under an income tax treaty entered
into force after December 31, 1986, DO NOT check box 9d. Instead, check box 9c.

LINE 9E.  Check this box if you are related to the withholding agent within the
meaning of section 267(b) or 707(b) and the aggregate amount subject to
withholding received during the calendar year exceeds $500,000. Additionally,
you must file FORM 8833, Treaty-Based Return Position Disclosure Under Section
6114 or 7701(b).

LINE 10.  This line must be used ONLY if you are claiming treaty benefits that
require that you meet conditions not covered by the representations you make in
LINES 9a through 9e. However, this line should always be complete by foreign
students and researchers claiming treaty benefits. See SCHOLARSHIP AND
FELLOWSHIP GRANTS below for more information.

Additional examples of persons who should complete this line are:

  1. Exempt organizations claiming treaty benefits under the exempt
     organization articles of the treaties with Canada, Mexico, Germany, and
     the Netherlands.

  2. Persons claiming an exemption under a personal services article that
     contains a monetary threshold.

  3. Foreign corporations that are claiming a preferential rate applicable to
     dividends based on ownership of a specific percentage of stock.

  4. Persons claiming treaty benefits on royalties if the treaty contains
     different withholding rates for different types of royalties.

This line is generally not applicable to claiming treaty benefits under an
interest or dividends (other than dividends subject to a preferential rate
based on ownership) article of a treaty.

Scholarship and Fellowship Grants.  A nonresident alien student (including a
trainee or business apprentice) or researcher who receives scholarship or
fellowship grant income may use Form W-8BEN to claim benefits under a tax
treaty that apply to reduce or eliminate U.S. tax on such income. NO FORM
W-8BEN IS REQUIRED UNLESS A TREATY BENEFIT IS BEING CLAIMED. A nonresident
alien student or researcher who receives compensation for personal services
should use Form 8233 to claim any benefits of a tax treaty that apply to such
compensation if the compensation is included in, or is in addition to, the
individual's scholarship or fellowship grant income.

NOTE: If you are a nonresident alien individual who received noncompensatory
scholarship or fellowship income and personal services income FROM THE SAME
WITHHOLDING AGENT, you may use Form 8233 to claim a tax treaty withholding
exemption for part or all of BOTH types of income.

Generally, only a nonresident alien individual may use the terms of a tax
treaty to reduce or eliminate U.S. tax on income from a scholarship or
fellowship grant. However, most tax treaties contain a provision known as a
"saving clause." Exceptions specified in the saving clause may permit an
exemption from tax to continue for scholarship or fellowship grant income even
after the recipient has

                                      5



otherwise become a U.S. resident alien for tax purposes. Thus, a student or
researcher may continue to use Form W-8BEN to claim a tax treaty benefit if the
withholding agent has otherwise indicated an intention to withhold on a
scholarship or fellowship grant.

EXAMPLE. Article 20 of the U.S.-China income tax treaty allows an exemption
from tax for scholarship income received by a Chinese student temporarily
present in the United States. Under U.S. law, this student will become a
resident alien for tax purposes if his or her stay in the United States exceeds
5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China
treaty (dated April 30, 1984) allows the provisions of Article 20 to continue
to apply even after the Chinese student becomes a resident alien of the United
States.

Completing Lines 4 and 9A.  Most tax treaties that contain an article exempting
scholarship or fellowship grant income from taxation require that the recipient
be a resident of the other treaty country at the time of, or immediately prior
to, entry into the United States. Thus, a student or researcher may claim the
exemption even if he or she no longer has a permanent address in the other
treaty country after entry into the United States. If this is the case, you may
provide a U.S. address on LINE 4 and still be eligible for the exemption if all
other conditions required by the tax treaty are met. You must also identify on
LINE 9a the tax treaty country of which you were a resident at the time of, or
immediately prior to, your entry into the United States.

Completing Line 10.  You must complete LINE 10 if you are a student or
researcher claiming an exemption from taxation on your scholarship or
fellowship grant income under a tax treaty. You must identify the applicable
treaty article.

Additionally, if you are a U.S. resident alien and are relying on an exception
contained in the saving clause of a tax treaty to claim exemption from taxation
on your scholarship or fellowship income, you must specify the article number
(or location) in the tax treaty that contains the saving clause and its
exceptions.

PART III

If you check this box, you must provide the withholding agent with the required
statement for income from a notional principal contract that is to be treated
as income not effectively connected with the conduct of a trade or business in
the United States. You should update this statement as often as necessary. A
new Form W-8BEN is not required for each update provided the form otherwise
remains valid.

PART IV

Form W-8BEN must be signed and dated by the beneficial owner of the income, or,
if the beneficial owner is not an individual, by an authorized representative
or officer of the beneficial owner. If Form W-8BEN is completed by an agent
acting under a duly authorized power of attorney, the form must be accompanied
by the power of attorney in proper form or a copy thereof specifically
authorizing the agent in proper form or a copy thereof specifically authorizing
the agent to represent the principal in making, executing, and presenting the
form. FORM 2848, Power of Attorney and Declaration of Representative, may be
used for this purpose. The agent, as well as the beneficial owner, may incur
liability for the penalties provided for an erroneous, false, or fraudulent
form.

Broker Transactions or Barter Exchanges. Income from transactions with a
broker, or barter exchanges, is subject to reporting rules and backup
withholding unless Form W-8BEN or a substitute form is filed to notify the
broker or barter exchange that you are an exempt foreign person.

You are an exempt foreign person for a calendar year in which: (1) you are a
nonresident alien individual or a foreign corporation, partnership, estate, or
trust; (2) you are an individual who has not been, and does not plan to be,
present in the United States for a total of 183 days or more during the
calendar year; and (3) you are neither engaged, nor plan to be engaged during
the year, in a U.S. trade or business that has effectively connected gains from
transactions with a broker or barter exchange.

                                      6