Exhibit (d)(6)
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.
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Give the SOCIAL SECURITY Give the EMPLOYER
For this type of account: For this type of account:
number of-- IDENTIFICATION number of--
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1. Individual The individual 6. Sole proprietorship The owner(3)
2. Two or more individuals The actual owner of the 7. A valid trust, estate, The legal entity (Do not
(joint account) account or, if combined or pension trust furnish the identifying
funds, any one of the number of the personal
individuals(1) representative or trustee
unless the legal entity
itself is not designated in
the account title.)(4)
3. Custodian account of a minor The minor(2) 8. Corporate The corporation
(Uniform Gift to Minors Act)
4. a. The usual The grantor-trustee(1) 9. Association, club, The organization
revocable savings religious, charitable,
trust (grantor is educational or other
also trustee) tax-exempt organization
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) 10. Partnership The partnership
11. A broker or registered The broker or nominee
nominee
12. 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
payments
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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) Show the name of the owner.
(4) 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
Section references are to the Internal Revenue Code. Payments of interest generally not subject to backup
withholding include the following:
Obtaining a Number
- Payments of interest on obligations issued by;
If you don't have a taxpayer identification number or individuals.
you don't know your number, obtain Form SS-5,
Application for a Social Security Number Card, or Form Note: You may be subject to backup withholding if
SS-4, Application for Employer Identification Number, at this interest is $600 or more and is paid in the
the local office of the Social Security Administration course of the payer's trade or business and you have
or the Internal Revenue Service (the "IRS") and apply not provided your correct taxpayer identification
for a number. number to the payer.
Payees Exempt from Backup Withholding - Payments of tax-exempt interest (including exempt
interest dividends under section 852).
The following is a list of payees exempt from backup
withholding and for which no information reporting is - Payments described in section 6049(b)(5) to
required. For interest and dividends, all listed payees nonresident aliens.
are exempt except item (9). For broker transactions,
payees listed in (1) through (13) and a person - Payments on tax-free covenant bonds under section
registered under the Investment Advisers Act of 1940 who 1451.
regularly acts as a broker are exempt. Payments subject
to reporting under sections 6041 and 6041A are generally - Payments made by certain foreign organizations.
exempt from backup withholding only if made to payees
described in items (1) through (7), except that a - Mortgage interest paid by you.
corporation that provides medical and health care
services or bills and collects payments for such Payments that are not subject to information reporting
services is not exempt from backup withholding or are also not subject to backup withholding. For details
information reporting. Only payees described in items see sections 6041, 6041(A)(a), 6042, 6044, 6045, 6049,
(2) through (6) are exempt from backup withholding for 6050A and 6050N, and the regulations under such
barter exchange transactions, patronage dividends, and sections.
payments by certain fishing boat operators.
(1) A corporation. Privacy Act Notice
(2) An organization exempt from tax under section
501(a), or an individual retirement plan Section 6109 requires you to give your correct taxpayer
("IRA"), or a custodial account under identification number to persons who must file
403(b)(7). information returns with the IRS to report interest,
(3) The United States or any of its agencies or dividends, and certain other income paid to you,
instrumentalities. mortgage interest you paid, the acquisition or
(4) A State, the District of Columbia, a possession abandonment of secured property, cancellation of debt,
of the United States, or any of their political or contributions you made to an IRA. The IRS uses the
subdivisions or instrumentalities. numbers for identification purposes and to help verify
(5) A foreign government or any of its political the accuracy of your tax return. You must provide your
subdivisions, agencies or instrumentalities. taxpayer identification number whether or not you are
(6) An international organization or any of its qualified to file a tax return. Payers must generally
agencies or instrumentalities. withhold 31% of taxable interest, dividend, and certain
(7) A foreign central bank of issue. other payments to a payee who does not furnish a
(8) A dealer in securities or commodities required taxpayer identification number to a payer. Certain
to register in the United States or a penalties may also apply.
possession of the United States.
(9) A futures commission merchant registered with Penalties
the Commodity Futures Trading Commission.
(10) A real estate investment trust. (1) Penalty for Failure to Furnish Taxpayer
(11) An entity registered at all times during the Identification Number. If you fail to furnish your
tax year under the Investment Company Act of taxpayer identification number to a payer, you are
1940. subject to a penalty of $50 for each such failure unless
(12) A common trust fund operated by a bank under your failure is due to reasonable cause and not to
section 584(a). willful neglect.
(13) A financial institution.
(14) A middleman known in the investment community (2) Civil Penalty for False Information With Respect to
as a nominee or listed in the most recent Withholding. If you make a false statement with no
publication of the American Society of reasonable basis that results in no backup withholding,
Corporate Secretaries, Inc., Nominee List. you are subject to a $500 penalty.
(15) A trust exempt from tax under section 664 or
described in section 4947. (3) Criminal Penalty for Falsifying Information.
Falsifying certifications or affirmations may subject
Payments of dividends and patronage dividends generally you to criminal penalties including fines and/or
not subject to backup withholding also include the imprisonment.
following:
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT
- - Payments to nonresident aliens subject to withholding OR THE INTERNAL REVENUE SERVICE
under section 1441.
- - Payments to partnerships not engaged in a trade or
business in the United States and that have at least
one nonresident partner.
- - Payments of patronage dividends not paid in money.
- - Payments made by certain foreign organizations.