EXHIBIT (a)(1)(vi)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number to Give the
Payor.--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 payor.
- -------------------------------------------------------------
GIVE THE NAME AND
SOCIAL SECURITY
For this type of account: NUMBER
OF -
- -------------------------------------------------------------
1. Individual The individual
2. Two or more individuals The actual owner of the
(joint account) 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-trustee(1)
savings trust (grantor is
also trustee)
b. So-called trust account The actual owner(1)
that is not a legal or
valid trust under State law
5. Sole proprietorship or The Owner(3)
single-owner LLC
- -------------------------------------------------------------
GIVE THE NAME AND
EMPLOYEE
For this type of account: IDENTIFICATION
NUMBER OF-
- -------------------------------------------------------------
6. Sole proprietorship or The Owner(3)
single-owner LLC
7. A valid trust, estate or The legal entity(4)
pension trust
8. Corporation or LLC electing The corporation
corporate status on Form 8832
9. Association, club, The organization
religious, itable,
educational, or other
tax-exempt organization
10. Partnership or multi- The partnership
member LLC
11. A broker or registered The broker or nominee
nominee
12. Account with the The public entity
Department Agriculture in
the name of a public entity
(such as State or local
government, school district,
or prison) that receives
agricultural program payments
- --------------------------------------------------------------------------------
(1) List first and circle the name of the person whose number you furnish. If
only one person on a joint account has a social security number, that
person's number must be furnished.
(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 identifying 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.
Obtaining Number
If you do not have a taxpayer identification number or you do not 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,
Backup withholding is not required on any payments made to the following payees:
o An organization exempt from tax under section 501(a), or an individual
retirement plan, or a custodial account under Section 403(b)(7) if the
account satisfies the requirements of Section 401(f)(2).
o The United States or any agency or instrumentality thereof.
o A State, the District of Columbia, a possession of the United States, or
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.
Other payees that may be exempt from backup withholding include:
o A corporation.
o A foreign central bank of issue.
o A dealer in securities or commodities required to register in the United
States, the District of Columbia, or a possession of the United States.
o A futures commission merchant registered with the Commodity Futures
Trading Commission.
o A real estate investment trust.
o An entity registered at all times during the tax year under the Investment
Company Act of 1940.
o A common trust fund operated by a bank under section 584(a).
o A financial institution.
o A middleman known in the investment community as a nominee or custodian.
o A trust exempt from tax under section 664 or described in section 4947.
Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
o Payments to nonresident aliens subject to withholding under section 1441.
o Payments to partnerships not engaged in a trade or business in the United
States and which have at least one nonresident partner.
o Payments made by certain foreign organizations.
o Payments of patronage dividends where the amount received is not paid in
money.
o Section 404(k) distributions made by an ESOP.
Payments of interest not generally subject to backup withholding include the
following:
o 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 payor's trade or business and you have not
provided your correct taxpayer identification number to the payor.
o Payments of tax-exempt interest (including exempt- interest dividend under
section 852).
o Payments described in section 6049(b)(5) to nonresident aliens.
o Payments on tax-free covenant bonds under section 1451.
o Payments made by certain foreign organizations.
o Mortgage or student loan interest paid to you.
Exempt payees described above should file Form W-9 to avoid possible erroneous
backup withholding. FILE THIS FORM WITH THE PAYOR. FURNISH YOUR TAXPAYER
IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE FORM, AND RETURN IT TO
THE PAYOR.
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 sections 6041, 6041A, 6042,
6044, 6045, 6049, 6050A and 6050N.
Privacy Act Notice. Section 6109 requires most recipients of dividends,
interest, or other payments to give taxpayer identification numbers to payors
who must report the payments to the IRS. The IRS uses the numbers for
identification purposes and to verify the accuracy of your tax return. Payors
must be given the numbers whether or not recipients are required to file a tax
return. Payors must generally withhold 28% (subject to minor reductions in the
future) of taxable interest, dividends, and certain other payments to a payee
who does not furnish a taxpayer identification number to a payor. Certain
penalties may also apply.
Penalties
(1) Penalty for Failure to Furnish Taxpayer Identification Number.--If you
fail to furnish your taxpayer identification number to a payor, 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 re subject to a penalty of $500.
(3) 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