Exhibit (a)(7)

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

PART 1

Name. If you are an individual, you must generally enter the name shown on your
social security card. However, if you have changed your last name, for
instance, due to marriage, without informing the Social Security Administration
of the name change, enter your first name, the last name shown on your Social
Security card, and your new last name. If the account is in joint names, list
first and then circle the name of the person or entity whose number you enter
in Part I of the form. If you are a sole proprietor, you must enter your
individual name as shown on your Social Security card. You may enter your
business, trade, or "doing business as" name on the business name line. If you
are any other entity, enter your business name as shown on required Federal tax
documents. This name should match the name shown on the charter or other legal
document creating the entity. You may enter any business, trade, or "doing
business as" name on the business name line.

Guidelines For Determining The Proper Name And Identification Number To Give
The Payer. Social Security numbers have nine digits separated by two hyphens,
e.g., 000-00-0000. Employer Identification numbers have nine digits separated
by only one hyphen, e.g., 00-0000000. The table below will help determine which
name and number to give to the payer.

- ------------------------------------------------- -----------------------------------------------------------
Give the name and Give the name and
SOCIAL SECURITY EMPLOYER IDENTIFICATION
For this type of account number of-- For this type of account number of--
- ------------------------------------------------- -----------------------------------------------------------

1. Individual The individual 6. Sole proprietorship The owner(3)

2. Two or more individuals The actual owner 7. A valid trust, The legal entity(4)
(joint account) of the account estate, or pension
or, if combined trust
funds, the first
individual on 8. Corporation The corporation
the account(1)
9. Association, club, The organization
3. Custodian account of a The minor(2) religious, charitable,
minor (Uniform Gifts to educational or other
Minors Act) tax-exempt organization

4. a. The usual revocable The grantor- 10. Partnership The partnership
savings trust (grantor trustee(1)
is also trustee) 11. A broker or
registered nominee The broker or nominee
b. So-called trust The actual
account that is not a owner(1) 12. Account with the The public entity
legal or valid trust Department of Agriculture
under state law in the name of a public
entity (such as a state
5. Sole proprietorship The owner(3) 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 Num ber, 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 (if you have one).
(4) List first and circle the name of the legal trust, estate, or pension
trust. (Do not furnish the Taxpayer Identification 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 more than one name is listed, the number will
be considered to be that of the first name listed.

How To Get A Taxpayer Identification Number. If you do not have a Taxpayer
Identification Number, apply for one immediately. To apply for a Social
Security Number (for individuals), obtain Form SS-5, Application for a Social
Security Card, at the local office of the Social Security Administration.
Obtain Form W-7, Application for IRS Individual Taxpayer Identification Number,
to apply for an Individual Taxpayer Identification Number (for individuals not
eligible to obtain a Social Security Number), or Form SS-4, Application for
Employer Identification Number, to apply for an Employer Identification Number
(for businesses and all other entities). You can get Forms W-7 and SS-4 from
the Internal Revenue Service ("IRS") by calling 1-800-TAX-FORM (1-800-829-3676)
or from the IRS's Web Site at www.irs.gov.

If you do not have a Taxpayer Identification Number, write, "Applied For" in
the space for the Taxpayer Identification Number, sign and date the form, and
give it to the payer. For interest and dividend payments and certain payments
made with respect to readily tradable instruments, you will generally have 60
days to get a Taxpayer Identification Number and give it to the payer. If the
payer does not receive your Taxpayer Identification Number within 60 days,
backup withholding, if applicable, will begin and continue until you furnish
your Taxpayer Identification Number.

Note: Writing, "Applied For" on the form means that you have already applied
for a Taxpayer Identification Number OR that you intend to apply for one soon.

As soon as you receive your Taxpayer Identification Number, complete a Form W-
9, include your Taxpayer Identification Number, sign and date the form, and
give it to the payer.

PART 2

Payees Exempt from Backup Withholding. Individuals (including sole proprietors)
are NOT exempt from backup withholding. Corporations are exempt from backup
withholding for certain payments, such as interest and dividends.

If you are exempt from backup withholding, you should still complete Substitute
Form W-9 to avoid possible erroneous backup withholding. Enter your correct
Taxpayer Identification Number in Part 1, write "Exempt" in Part 2, and sign
and date the form. If you are a nonresident alien or a foreign entity not
subject to backup withholding, give the requester a completed Form W-8,
Certificate of Foreign Status.

The following is a list of payees exempt from backup withholding and for which
no information reporting is required. For dividends, all listed payees are
exempt except those covered by item (9). For broker transactions, payees listed
in (1) through (14) are exempt.

(1) A corporation.
(2) An organization exempt from tax under Section 501(a), or an individual
retirement plan ("IRA"), or a custodial account under Section
403(b)(7), if the account satisfies the requirements of Section
401(f)(2).*
(3) The United States or any of its agencies or instrumentalities.
(4) A state, the District of Columbia, a possession of the United States,
or any of their subdivisions or instrumentalities.
(5) A foreign government, a political subdivision of a foreign government,
or any of their agencies or instrumentalities.
(6) An international organization or any of its agencies or
instrumentalities.
(7) A foreign central bank of issue.
(8) A dealer in securities or commodities registered in the United States,
the District of Columbia, or a possession of the United States.

(9) A futures commission merchant registered with the Commodity Futures
Trading Commission.
(10) A real estate investment trust.
(11) An entity registered at all times during the tax year under the
Investment Company Act of 1940.
(12) A common trust fund operated by a bank under Section 584(a).
(13) A financial institution.
(14) A person registered under the Investment Advisers Act of 1940 who
regularly acts as a broker.
- --------
* All section references are to the Internal Revenue Code of 1986, as
amended.

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

Certain payments that are not subject to information reporting are also not
subject to backup withholding. For details, see Sections 6041, 6041A, 6042,
6044, 6045, 6049, 6050A and 6060N, and their regulations.

PRIVACY ACT NOTICE. Section 6109 requires you to give your correct Taxpayer
Identification Number to persons who must file information returns with the IRS
to report interest, dividends, and certain other income paid to you, mortgage
interest you paid, the acquisition or abandonment of secured property,
cancellation of debt, or contributions you made to an IRA. The IRS uses the
numbers for identification purposes and to help verify the accuracy of your tax
return. The IRS may also 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.

You must provide your Taxpayer Identification Number whether or not you are
required to file a tax return. Payers must generally withhold 31% of taxable
interest, dividends, and certain other payments to a payee who does not give a
Taxpayer Identification Number to a payer. Certain penalties may also apply.

Penalties.

(1) 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.