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. ---------------------------------------------------------------- --------------------------------------------------------------- Give the Give the For this type of account: SOCIAL For this type of account: EMPLOYER SECURITY IDENTIFICATION number of-- number of-- ---------------------------------------------------------------- --------------------------------------------------------------- 1. An individual's account The individual 9. A valid trust, estate or The legal entity pension trust (Do not furnish the 2. Two or more individuals The actual owner of the identifying number of the (joint account) account or, if combined personal representative or funds, any one of the trustee unless the legal individuals (1) entity itself is not designated in the account 3. Husband and wife The actual owner of the title.) (5) (joint account) account or, if joint funds, either person (1) 10. Corporate account The corporation 4. Custodian account of a The minor (2) minor (Uniform Gift to 11. Religious, charitable, or The organization Minors Act) educational organization account 5. Adult and minor (joint The adult or, if the minor account) is the only contributor, the 12. Partnership account held in The partnership minor (1) the name of the business 6. Account in the name of The ward, minor or 13. Association, club or other The organization guardian or committee for a incompetent person (3) tax-exempt organization designated ward, minor or incompetent person 14. A broker or registered The broker or nominee nominee 7. a. The usual revocable The grantor-trustee (1) savings trust account 15. Account with the The public entity (grantor is also trustee) Department of Agriculture in the name of a public b. So-called trust account The actual owner (1) entity (such as a state or that is not a legal or local government, school valid trust under state district, or prison) that law receives agricultural program payments 8. Sole proprietorship account The Owner (4) ---------------------------------------------------------------- --------------------------------------------------------------- (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.