EXHIBIT (a)(1)(F)
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 (SSNs) have nine digits separated by two hyphens: e.g.,
000-00-0000. Employer identification numbers (EINs) have nine digits separated
by only one hyphen: e.g., 00-0000000. The table below will help determine the
number to give the payer.
GIVE THE SOCIAL
FOR THIS TYPE OF ACCOUNT: SECURITY NUMBER OF -
1. An individual's account 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. Husband and wife (joint The actual owner of the
account) account or, if combined
funds, the first individual
on the account(1)
4. Custodian account of a minor The minor(2)
(Uniform Gift to Minors Act)
5. Adult and minor (joint The actual owner of the
account) account or, if combined
funds, the first individual
on the account(1)
6. Account in the name of The ward, minor, or
guardian or committee for a incompetent person(3)
designated ward, minor, or
incompetent person
7. a. The usual revocable The grantor-trustee(1)
savings trust account
(grantor is also trustee)
b. So-called trust account The actual owner(1)
that is not a legal or
valid trust under State
law
GIVE THE EMPLOYER
IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF -
8. Sole proprietorship The owner(4)
account
9. A valid trust, estate, or The legal entity (Do not
pension trust furnish the identifying
number of the personal
representative or trustee
unless the legal entity
itself is not designated in
the account title.) (5)
10. Corporate account The corporation
11. Religious, charitable or The organization
educational organization
account
12. Partnership account held The partnership(6)
in the name of the business
13. Association, club or other The organization
tax-exempt organization
14. A broker or registered The broker or nominee
nominee
15. 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 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 SSN, that person's number must be
furnished.
(2) Circle the minor's name and furnish the minor's SSN.
(3) Circle the ward's, minor's or incompetent person's name and furnish such
person's SSN.
(4) Show the name of the owner but you may also enter your business or "doing
business as" name. You may use either your SSN or your EIN (if you have
one). This also applies to a single-member limited liability company that
is disregarded as an entity separate from its owner for federal purposes.
(5) List first and circle the name of the legal trust, estate, or pension
trust.
(6) This also applies to a limited liability company (LLC) with at least two
members.
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 or you don't know your
number, obtain Form SS-5, Application for a Social Security Number Card, Form
SS-4, Application for Employer Identification Number, or Form W-7, Application
for IRS Individual Taxpayer 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:
Payees specifically exempted from backup withholding on ALL payments include the
following:
- Certain corporations.
- Certain financial institutions.
- An organization exempt from tax under Section 501(a) of the Internal
Revenue Code of 1986, as amended (the "Code"), an individual
retirement account, or a custodial account under Section 403(b)(7),
if the account satisfies the requirements of Section 401(f)(2).
- The United States or any agency or instrumentality thereof.
- A State, the District of Columbia, a possession of the United
States, or any subdivision or instrumentality thereof.
- A foreign government, a political subdivision of a foreign
government, or any agency or instrumentality thereof.
- An international organization or any agency, or instrumentality
thereof.
- Certain dealers in securities or commodities required to register in
the United States, the District of Columbia or a possession of the
United States.
- Certain real estate investment trusts.
- Certain common trust funds operated by a bank under Section 584(a)
of the Code.
- Certain exempt charitable remainder trusts described in Section 664
of the Code and certain non-exempt trusts described in Section 4947
of the Code.
- Certain entities registered at all times under the Investment
Company Act of 1940.
- Certain foreign central banks of issue.
- Certain futures commission merchants registered with the Commodity
Futures Trading Commission.
- Certain middlemen known in the investment community as nominees or
custodians.
Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
- Payments to nonresident aliens subject to withholding under Section
1441 of the Code.
- 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 where the amount received is not
paid in money.
- Payments made by certain foreign organizations.
- Section 404(k) payments made by an ESOP.
Payments of interest not generally subject to backup withholding include the
following:
- 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 payer's trade or business and
you have not provided your correct taxpayer identification number to
the payer.
- Payments of tax-exempt interest (including exempt-interest dividends
under Section 852 of the Code).
- Payments described in Section 6049(b)(5) of the Code to nonresident
aliens.
- Payments made by certain foreign organizations.
- Mortgage or student loan interest paid to you.
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 of the Code and the regulations promulgated thereunder.
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, check the box provided to indicate that you are exempt
from backup withholding, and return it to the payer. If the payments are
interest, dividends, or patronage dividends, also sign and date the form. If you
are a nonresident alien or a foreign entity not subject to backup withholding,
file with the payer a completed internal revenue form w-8 (certificate of
foreign status).
PRIVACY ACT NOTICE
Section 6109 of the Code requires you to give taxpayer identification numbers to
payers who must report the payments to the IRS. The IRS uses the numbers for
identification purposes. Payers must be given the numbers whether or not
recipients are required to file tax returns. Payers must generally withhold 30%
of taxable interest, dividend, and certain other payments to a payee who does
not furnish a taxpayer identification number to a payer. Certain penalties may
also apply.
PENALTIES
(1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you fail
to furnish your correct taxpayer identification number 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) FAILURE TO REPORT CERTAIN DIVIDEND AND INTEREST PAYMENTS.--If you fail to
include any portion of an includible payment for interest, dividends or
patronage dividends in gross income, such failure may result in civil or
criminal penalties.
(3) 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. Falsifying certifications or
affirmations may also subject you to criminal penalties including fines and/or
imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.