1
EXHIBIT 99.5

GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9

GUIDELINES FOR DETERMINING THE PROPER TAXPAYER 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.

<Table>
<Caption>
GIVE THE GIVE THE EMPLOYER
SOCIAL SECURITY IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF -- FOR THIS TYPE OF ACCOUNT: NUMBER OF --
------------------------- --------------- ------------------------- -----------------

1. The individual's account The individual 6. A valid trust, estate, or The legal entity (do
pension trust not furnish the
2. Two or more individuals The actual owner of the identifying number of
(joint account) account or, if combined the personal
funds, any one of the representative or
individuals(1) trustee unless the
legal entity itself
3. Custodian account of The minor(2) is not designated in
a minor (Uniform Gift to the account title)(4)
Minors Act)
7. Corporate account The corporation
4. a. The usual revocable The grantor-trustee(1)
savings trust account 8. Partnership The partnership
(grantor is also trustee)
9. Association, club, The organization
b. So-called trust account The actual owner(1) religious, charitable,
that is not a legal or educational or other
valid trust under state tax-exempt organization
law
10. A broker or registered The broker or nominee
5. Sole proprietorship The owner(3) nominee
account
11. 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
</Table>

(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. You may also enter your business or
"doing business as" name. You may use either your social security number
or, if you have one, your employer identification number.

(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 listed, 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 do not have a taxpayer identification number 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 (the
"IRS") and apply for a number. You may also obtain Form SS-4 by calling the IRS
at 1-800-TAX-FORM.

If you do not have a TIN, but have applied for one, write "Applied for"
in the space for the TIN, sign and date the form and return it to the Exchange
Agent.

PAYEES EXEMPT FROM BACKUP WITHHOLDING

Payees specifically exempted from backup withholding on ALL payments
include the following:

o An organization exempt from tax under section 501(a), or an
individual retirement account.

o The United States or any wholly-owned agency or
instrumentality thereof.

o A State, the District of Columbia, a possession of the United
States or any political subdivision or wholly-owned agency or
instrumentality thereof.

o A foreign government, a political subdivision of a foreign
government, or any wholly-owned agency or instrumentality
thereof.

o An international organization or any wholly-owned agency or
instrumentality thereof.

Payee specifically exempted from backup withholding on interest and
dividend payments include the following:

o A corporation.

o A financial institution.

o A registered dealer in securities or commodities registered in
the U.S., the District of Columbia, or a possession of the
U.S.

o A real estate investment trust.

o A 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.

o An entity registered at all times during the tax year under
the Investment Company Act of 1940.

o A foreign central bank issue.

o A middleman known in the investment community as a nominee or
who is listed in the most recent publication of the American
Society of Corporate Secretaries, Inc., Nominee List.

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.

2
3

o Payments to partnerships not engaged in a trade or business in
the U.S. and which have at least one nonresident partner.

o Payments of patronage dividends not paid in money.

o Payments made by certain foreign organizations.

o Section 404(k) payments 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
payer's trade or business and you have not provided your
correct taxpayer identification number to the payer.

o Payments of tax-exempt interest (including exempt-interest
dividends under section 852).

o Payments described in section 6049(b) (5) to non-resident
aliens.

o Payments on tax-free covenant bonds under section 1451.

o Payments made by certain foreign organizations.

Exempt payees described above should file Form W-9 to avoid possible
erroneous backup withholding. FILE THE FORM W-9 WITH THE PAYER. FURNISH YOUR
TAXPAYER IDENTIFICATION NUMBER. WRITE "EXEMPT" ON THE FACE OF THE FORM AND
RETURN IT TO THE PAYER.

Certain payments other than dividends that are not subject to
information reporting are also not subject to backup withholding. For details,
see the regulations under sections 6041, 6041A(a), 6045, 6050A, 6050N and their
regulations.

Privacy Act Notice--Section 6109 requires most recipients of dividend,
interest or other payments to give taxpayer identification numbers to payers who
must report the payments to the IRS. The IRS uses the number for identification
purposes and to help verify the accuracy of tax returns. The IRS also may
provide this information to the Department of Justice for civil and criminal
litigation and to cities, states, and the District of Columbia to carry out
their tax laws. Payers must be given the numbers whether or not recipients are
required to file tax returns. Payers must generally withhold 31% of taxable
interest, dividends 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 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) 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 INTERNAL REVENUE
SERVICE.