Exhibit 99.6
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 type of
number to give the payer.

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

The individual 8. Sole The owner (4)
1. An individual's proprietorship
account account

2. Two or more The actual owner of the 9. A valid trust, The legal
individuals account or, if combined estate or entity (Do not
(joint account) funds, any one of the pension trust furnish the
individuals (1) identifying
number of the
personal
representative
or trustee
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,
either person (1)

4. Custodian account The minor (2) 11.Religious, The
of a minor charitable or organization
(Uniform Gift to educational
Minors Act) organization
account

5. Adult and minor The adult or, if the minor is 12.Partnership The partnership
(joint account) the only contributor, the account held in
minor (1) the name of the
business

6. Account in the The ward, minor or 13.Association, The
name of guardian incompetent person (3) club or other organization
or committee for tax- exempt
a designated organization
ward, minor or
incompetent person

7. a. The usual The grantor-trustee (1) 14.A broker or The broker or
revocable registered nominee
savings trust nominee
account
(grantor is
also trustee)

b.So-called trust The actual owner (1) 15.Account with the The public
account that is Department of entity
not a legal or Agriculture in
valid trust the name of a
under State law 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.
(2)Circle the minor's name and furnish the minor's social security number.
(3)Circle the ward's, minor's or incompetent person's name and furnish such
person's social security number.
(4)You must show your individual name, but you may also enter your business or
"doing business" name. You may use either your Social Security Number or
Employer Identification Number.

(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

Page 2

Obtaining a Number

If you do not have a taxpayer identification number or if you do not know
your number, obtain Form SS-5, Application for Social Security Number Card (for
individuals), 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.

Payees Exempt from Backup Withholding

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

. A corporation.

. A financial institution.

. An organization exempt from a 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).

. 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.

. A registered dealer in securities or commodities registered in the U.S. or
a possession of the U.S.

. A real estate investment trust.

. A common trust fund operated by a bank under Section 584(a).

. An entity registered at all times under the Investment Company Act of 1940.

. A foreign central bank of issue.

. A futures commission merchant registered with the Commodity Futures Trading
Commission.

. A person registered under the Investment Advisors Act of 1940 who regularly
acts as a broker.

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.

. Payments to partnerships not engaged in a trade or business in the U.S. and
which 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.

. Payments made to a nominee.

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).

. Payments described in Section 6049(b)(5) to nonresident aliens.

. Payments on tax-free covenant bonds under Section 1451.

. Payments made by certain foreign corporations.

. Payments made to a nominee.

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 "EXEMPT" IN PART II OF THE FORM, SIGN AND DATE THE
FORM AND RETURN IT 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 Section 6041, 6041(A)(a),
6045 and 6050A.

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 numbers for
identification purposes. Payers must be given the numbers whether or not
recipients are required to file tax returns. Beginning January 1, 1993, payers
must generally withhold up to 31% 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 any 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 of 5% 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 are 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.