EXHIBIT 99(e)
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-
000. 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.
Give the
Give the EMPLOYER
SOCIAL SECURITY For this type IDENTIFICATION
For this type of account: number of-- of account: number of--
---------------- --------------
1. An individual's The individual 9. A valid The legal
account trust, entity (Do not
estate, or furnish the
pension trust identifying
number of the
representative
or trustee
unless the
legal entity
itself is not
designated in
the account
title) (5)
2. Two or more The actual owner
individuals (joint of the account
account) or, if combined
funds, any one
of the
individuals (1)
3. Husband and wife The actual owner 10. Corporate The corporation
(joint account) of the account account
or, if joint
funds, either
person (1)
4. Custodian account of a The minor (2) 11. Religious, The organization
minor (Uniform Gift to charitable,
Minors Act) or
educational
organization
account
5. Adult and minor The adult or, if 12. Partner- The partnership
(joint account) the minor is the ship account
only held in the
contributor, the name of the
minor (1) business
6. Account in the name of The ward, minor, 13. Associa- The
guardian or committee for or incompetent tion organiza-
a designated ward, minor, person(3) tion club, or
or incompetent person other
tax-exempt
organization
7a. The usual revocable The 14. A broker The broker or
savings trust account grantor-trustee or registered nominee
(grantor is also trustee) (1) nominee
b. So-called trust The actual owner 15. Account The public
account that is not a (1) with the entity
legal or valid trust Department of
under State law Agriculture
in the name
of a public
entity (such
as a State or
local
government,
school
district, or
prison) that
receives
agricultural
program
payments
8. Sole proprietorship The owner (4)
account
(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 the name of the owner.
(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 don't have a taxpayer identification number or you don't know your
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 payments
include the following:
. A corporation.
. 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 subdivision or instrumentality thereof.
. 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).
. An exempt charitable remainder trust, or a nonexempt trust as
described in section 4947(a)(1).
. 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.
. 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 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 non-resident aliens. Payments on tax-free covenant
bonds under section 1451.
. Payments made by certain foreign organizations.
. Payments made to a nominee.
Exempt payees described above should file 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, 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 regulations under section 6041, 6041A(a),
6045, and 6050A.
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 IRS. IRS uses the numbers for identification purposes.
Payers must be given the numbers whether or not recipients are required to file
tax returns. Beginning January 1, 1993, 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) Penalties for Failure to Furnish Taxpayer Identification Number.--If you
fail to furnish your taxpayer identification number to a payee, you are subject
to a penalty of $50 for each such failure unless your failure is due to a
reasonable cause and not to willful neglect.
(2) Failure to Report Certain Dividend and Interest Payments.--If you fail to
include any portion of an includible payment for interest, dividends, or
patronage dividends in gross income, such failure will be treated as being due
to negligence and will be subject to a penalty of 5% on any portion of an under-
payment attributable to that failure unless there is clear and convincing
evidence to the contrary.
(3) 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.
(4) Criminal Penalty for Falsifying Information.--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.