Exhibit (a)(1)(G)
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.
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For this type of account: Give the name and
SOCIAL SECURITY
number of--
- -----------------------------------------------
1. Individual The individual
2. Two or more individuals The actual owner
(joint account) of the account
or, if combined
funds, the first
individual on the
account(1)
3. Custodian account of a The minor(2)
minor (Uniform Gift to
Minors Act)
4. a. The usual revocable The grantor-
savings trust (grantor trustee(1)
is also trustee)
b. So-called trust account The actual
that is not a legal or owner(1)
valid trust under State
law
5. Sole proprietorship The owner(3)
Give the name and
For this type of account: EMPLOYER
IDENTIFICATION
number of --
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6. Sole proprietorship The owner(3)
7. A valid trust, estate, or The legal entity
pension trust (Do not furnish
the identifying
number of the
personal
representative or
trustee unless
the legal entity
itself is not
designated in the
account
title.)(4)
8. Corporate The corporation
9. Association, club, The organization
religious, charitable,
educational, or other tax-
exempt organization
10. Partnership The partnership
11. A broker or registered The broker or
nominee nominee
12. 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.
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(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 employment identification number (if you have one).
(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, 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
Substitute Form W-9 PAGE 2
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Obtaining a Number Payments of interest not generally
If you don't have a taxpayer subject to backup
identification number or you don't withholding include the following:
know your number, obtain Form SS-5, . Payments of interest on obligations
Application for a Social Security Card issued by individuals.
(for individuals), or Form SS-4, Note: You may be subject to backup
Application for Employer withholding if this
Identification Number (for businesses interest is $600 or more and is paid
and all other entities), or in the course of the payer's trade
Form W-7 for Individual Taxpayer or business and you have not
Identification Number (for provided your correct taxpayer
alien individuals required to file identification number to the payer.
U.S. tax returns), at an office of the Payments of tax-exempt interest
Social Security Administration or the . (including exempt-interest dividends
Internal Revenue Service. under section 852).
. Payments described in section
6049(b)(5) to nonresident
Payees Exempt from Backup Withholding aliens.
Payees specifically exempted from . Payments on tax-free covenant bonds
backup withholding on under section 1451.
Payments made by certain foreign
all payments include the following: organizations.
.
.An organization exempt from tax . Mortgage interest payments.
under section 501(a), or
an individual retirement plan or a Exempt payees described above should
custodial account under Section file a substitute
403(b)(7). Form W-9 to avoid possible erroneous
The United States or any agency or backup withholding. FILE THIS FORM
.instrumentality thereof. WITH THE PAYER, FURNISH YOUR TAXPAYER
.A State, the District of Columbia, a
possession of the IDENTIFICATION NUMBER, WRITE "EXEMPT"
United States, or any subdivision or ON THE FACE
instrumentality thereof. OF THE FORM, AND RETURN IT TO THE
A foreign government, a political PAYER. IF THE
.subdivision of a foreign government,
or any agency or instrumentality PAYMENTS ARE INTEREST, DIVIDENDS, OR
thereof. PATRONAGE
An international organization or any
.agency, or DIVIDENDS, ALSO SIGN AND DATE THE
instrumentality thereof. FORM.
Certain payments other than interest,
dividends, and
Payees that may be exempt from backup patronage dividends that are not
withholding, include, among others: subject to information
.A financial institution. reporting are also not subject to
.A corporation. backup withholding. For
.A registered dealer in securities or details, see Internal Revenue Code
commodities registered sections 6041, 6041A(a), 6042, 6044,
in the U.S. or a possession of the 6045, 6049, 6050A, and 6050N, and
U.S. their regulations.
Privacy Act Notice.--Section 6109
requires most recipients
A real estate investment trust. of dividend, interest or other
. payments to give correct taxpayer
.
A common trust fund operated by a identification numbers to payers who
bank under section must report the payments
584(a).
to the IRS. The IRS uses the numbers
.An entity registered at all times for identification purposes
during the tax year under and to help verify the accuracy of
the Investment Company Act of 1940. your tax return. Payers must be given
.A foreign central bank of issue. the numbers whether or not recipients
.A futures commission merchant are required to file tax returns.
registered with the Commodity Payers must generally withhold 31% of
Futures Trading Commission. taxable
.A middleman known in the investment interest, dividend and certain other
community as a nominee or custodian. payments to a payee who does not
.A trust exempt from tax under furnish a taxpayer identification
Internal Revenue Code section 664 or number to a payer.
described in section 4947. Certain penalties may also apply.
Payments of dividends and patronage Penalties
dividends not (1) Penalty for Failure to Furnish
generally subject to backup Taxpayer Identification
withholding include the following: Number.--If you fail to furnish your
Payments to nonresident aliens correct taxpayer identification number
.subject to withholding to a payer, you are subject to a
under section 1441. penalty of $50 for each such failure
.Payments to partnerships not engaged unless your failure is due to
in a trade or reasonable
business in the U.S. and which have
at least one cause and not to willful neglect.
(2) Civil Penalty for False
nonresident alien partner. Information With Respect to
.Payments of patronage dividends Withholding.--If you make a false
where the amount statement with no
received is not paid in money. reasonable basis which results in no
imposition of backup
.Payments made by certain foreign (3) Criminal Penalty for Falsifying
organizations. Information.--
Section 404(k) distributions made by withholding, you are subject to a
an ESOP. penalty of $500.
. 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.