Exhibit 99.7(a)(5)(iv)
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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FOR THIS TYPE OF ACCOUNT: GIVE THE FOR THIS TYPE OF ACCOUNT: GIVE THE
SOCIAL SECURITY SOCIAL SECURITY
NUMBER OF : NUMBER OF :
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1. An individual's account The individual 8. Sole proprietorship The Owner (4)
account
2. Two or more The actual owner of the Legal entity (Do not
individuals (joint account or, if combined 9. A valid trust, estate furnish the identifying
account) funds, any one of the or pension fund. number of the personal
individuals (1) representative or trustee
unless the legal entity
The actual owner of the itself is not designated
3. Husband and wife account or, if joint in the account title.) (5)
(joint account) funds, either person (1)
10. Corporate account The corporation
4. Custodian account of The minor (2) 11. Religious, charitable, The organization
a minor (joint account) or educational
organization account.
5. Adult and minor The adult or, if the minor is
(joint account) the only contributor,
the minor (1) 12. Partnership account held The partnership
in the name of the
business.
The ward, minor, or
6. Account in the name of incompetent person (3) 13. Association, club, or The organization
guardian or committee other Tax-exempt
for a designated ward, organization.
minor, or incompetent
person. 14. A broker or registered The broker or nominee
nominee.
7.a. The usual revocable The grantor-trustee (1) 15. Account with the The public entity
savings trust account Department of
(grantor is also trustee). Agriculture in the
name of a public
entity (such as a State
or local government,
school district, or
person) that receives
agricultural program
payments.
7.b. So-called trust account The actual owner (1)
that is not a legal or
valid trust under State law.
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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) 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
OBTAINING A NUMBER
If you don't have a taxpayer identification number ("TIN") 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 ("IRS")
and apply for a number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL payments include the
following:
o A corporation.
o A financial institution.
o An organization exempt from tax under section 501(a), or an individual
retirement plan.
o The United States or any agency or instrumentality thereof.
o A State, the District of Columbia, a possession of the United States, or
any subdivision or instrumentality thereof.
o A foreign government, a political subdivision of a foreign government, or
any agency or instrumentality thereof.
o An international organization or any agency, or instrumentality thereof.
o A registered dealer in securities or commodities registered in the U.S. or
a possession of the U.S. oabA real estate investment trust. oabA common
trust fund operated by a bank under section 584(a).
o An exempt charitable remainder trust, or a non-exempt trust described in
section 4947(a)(1).
o An entity registered at all times under the Investment Company Act of 1940.
o A foreign central bank of issue.
Exempt payees described above nevertheless should file Form W-9 to avoid
possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH
YOUR TIN, 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 Treasury regulations under sections 6041,
6041A(a), 6045, and 6050A. (All "section" references herein are to the Internal
Revenue Code of 1986)
PRIVACY ACT NOTICE -- Section 6109 requires you to furnish your correct TIN to
persons who must file information returns with the IRS to report interest,
dividends, and certain other income paid to you, mortgage interest you paid, the
acquisition or abandonment of secured property, or contributions you made to an
IRA. The IRS uses the numbers for identification purposes and to help verify the
accuracy of your tax return. Payers must generally withhold the applicable
withholding rate of taxable interest, dividend, and certain other payments to a
payee who does not furnish a TIN to a payer. Certain penalties may apply.
PENALTIES
(1) PENALTY FOR FAILURE TO FURNISH TIN -- If you fail to furnish your TIN to a
payer, 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 IRS.