EXHIBIT 99.5

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.

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

1. Individuals. The individual. 8. Sole proprietorship. The owner.(4)

2. Two or more The actual owner of the 9. A valid trust, The legal entity. (Do not
individuals (joint account or, if combined estate, or pension furnish the identifying
account). funds, the first trust. number of the personal
individual on the representative or trustee
account.(1) unless the legal entity
itself is not designated
in the account title).(5)

3. Husband and wife The actual owner of the 10. Corporate account. The corporation.
(joint account). account or, if joint
funds, the first
individual on the
account.(1)

4. Custodian account of The minor.(2) 11. Religious, charitable, The organization.
minor (Uniform Gift a educational organization,
or Transfer to Minors association, club or
Act). other tax exempt
organization.

5. Account in the name of The ward, minor, or 12. Partnership account. The partnership.
guardian or committee incompetent person.(3)
for a designated
ward, minor or
incompetent person.

6. a. The usual revocable The grantor-trustee.(1) 13. A broker or The broker or nominee.
savings trust registered nominee.
account (grantor
is also trustee).

b. So-called trust The actual owner.(1)
account that is not a
legal or valid trust
under state law.

7. Sole proprietorship The Owner.(4) 14. Account with the The public entity.
account. Department of
Agriculture in the
name of a public
entity (such as a
state or local
government, school
district, or prison)
that receives 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 an SSN, that person's SSN 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. You must show your individual name, but you may also enter your business or
"DBA" name. You may use either your SSN or EIN (if you have one).

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.

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, from
the Social Security Administration, or Form SS-4, Application for Employer
Identification Number, from 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:

- Most corporations.

- Most financial institutions.

- An organization exempt from tax under section 501(a) of the Internal
Revenue Code (IRC), or an individual retirement plan.

- 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.

- Most dealers in securities or commodities registered in the U.S. or a
possession of the U.S.

- Most real estate investment trusts.

- Most common trust funds operated by a bank under IRC section 584(a).

- Most trusts exempt from tax under IRC section 664 or described in IRC
section 4947.

- Most entities registered at all times under the Investment Company Act of
1940.

- Most foreign central banks of issue.

- Most 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 IRC section
1441.

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

- Payments to patronage dividends not paid in money.

Payments of interest not generally subject to backup withholding include the
following:

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

- Payments described in IRC section 6049(b)(5) to nonresident aliens.

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

- Payments made by certain foreign organizations.

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, WRITE "EXEMPT" ON THE FACE OF THE FORM, AND RETURN IT,
SIGNED AND DATED, TO THE PAYER.

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 IRC sections 6041, 6041A(a),
6045 and 6050A.

Privacy Act Notice. - IRC section 6109 requires most recipients of dividend,
interest, or other payments to give taxpayer identification numbers to payers
who must report the payments to IRS. 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 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 a portion of an includible payment for interest, dividends, or
patronage dividends in gross income, such failure will be treated as being
due to negligence and will be subject to a penalty on any portion of an
under-payment attributable to that failure unless there is clear and
convincing evidence to the contrary.

(3) 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 will be subject to a penalty of $500.

(4) 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.