EXHIBIT (a)(6)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
How to Obtain a Taxpayer Identification Number.--If you do not have a
taxpayer identification number, apply for one immediately. To apply, obtain
FORM SS-5, Application for a Social Security Card (for individuals), from your
local office of the Social Security Administration (or, in the case of
resident aliens who do not have and are not eligible for Social Security
numbers, Form W-7, Application for Individual Taxpayer Identification Number),
or FORM SS-4, Application for Employer Identification Number (for businesses
and all other entities), from your local IRS office.
Payees and Payments Exempt From Backup Withholding.--Payees specifically
exempted from backup withholding include the following:
(1)A corporation.
(2)An organization exempt from tax under Section 501(a), or 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 of its agencies or instrumentalities.
(4)A state, the District of Columbia, a possession of the United States, or
any of their political subdivisions or instrumentalities.
(5)A foreign government or any of it political subdivisions, agencies or
instrumentalities.
(6)An international organization or any of its wholly owned agencies or
instrumentalities.
(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 real estate investment trust.
(10)An entity registered at all times during the tax year under the
Investment Company Act of 1940.
(11)A common trust fund operated by a bank under section 584(a).
(12)A financial institution.
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 IN PART I OF THE SUBSTITUTE FORM W9, WRITE
"EXEMPT" IN PART II OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE
PAYER.
Penalties
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.
Civil Penalty for False Information With Respect to Withholding.--If you
make a false statement with no reasonable basis that results in no backup
withholding, you are subject to a $500 penalty.
Criminal Penalty for Falsifying Information.--Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
Privacy Act Notice.--Section 6109 of the Internal Revenue Code requires most
recipients of dividends, interest, or certain other payments to furnish their
correct taxpayer identification number to persons who must file information
returns with the IRS. The IRS uses the numbers for identification purposes and
to help verify the accuracy of your tax return. You must provide your taxpayer
identification number whether or not you are required to file a tax return.
Payers must generally withhold 31% of such payments to a payee who does not
furnish a taxpayer identification number to a payer. Certain penalties may
also apply.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISOR OR THE INTERNAL REVENUE
SERVICE.
What Name and Number to Give the Requester
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GIVE THE
FOR THIS TYPE OF ACCOUNT: NAME AND SOCIAL
SECURITY NUMBER OF:
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1. individual The individual
2. Two or more individuals The actual owner of
(joint account) 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 (grantor trustee/1/
is also trustee)
b. So-called trust The actual owner/1/
account that is not a
legal or valid trust
under state law
5. Sole proprietorship The owner/3/
6. A valid trust, estate or Legal entity/4/
pension trust
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GIVE THE NAME AND
FOR THIS TYPE OF EMPLOYER IDENTIFICATION
ACCOUNT: NUMBER OF:
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7.Corporate The corporation
8. Association, club, The organization
religious,
charitable,
educational, or
other tax-exempt
organization
9. Partnership The partnership
10. A broker or The broker or
registered nominee nominee
11. 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
agriculture
program payment
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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. You must show your individual name, but you may also enter your business or
"doing business as" name. You may use either your social security number or
employer identification number.
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 WHEN THERE IS MORE THAN ONE NAME, THE NUMBER WILL BE
CONSIDERED TO BE THAT OF THE FIRST NAME LISTED.