EXHIBIT 99.4
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER NAME AND 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 name and number to give the payer.
- ------------------------------------------------------- ------------------------------------------------------------
GIVE THE NAME AND
GIVE THE NAME AND EMPLOYER
SOCIAL SECURITY 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 of 7. A valid trust, estate or The legal entity(4)
(joint account) the account or, if pension trust
combined funds, the
first individual on 8. Corporate The corporation
the account(1)
3. Custodian account of a The minor(2) 9. Association, club, The organization
minor (Uniform Gift to religious, charitable,
Minors Act) educational or other
tax-exempt organization
4. a. The usual revocable The grantor-trustee(1)
savings trust account 10. Partnership The partnership
(grantor is also trustee)
11. A broker or registered The broker or nominee
b. So-called trust The actual owner(1) nominee
account that is not a
legal or valid trust 12. Account with the The public entity
under state law Department of Agriculture
in the name of a public
5. Sole proprietorship The owner(3) 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 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, but you may also enter your
business or "doing business as" name. You may use either your social
security number or your 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 identifying 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.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 2
OBTAINING A NUMBER
If you don't have a taxpayer identification number, apply for one
immediately. To apply for a social security number, get Form SS-5 from your
local Social Security Administration office. Get Form SS-4 to apply for an
employer identification number. You can get Form SS-4 from the IRS by calling
1-800-TAX-FORM (1-800-829-3676).
PAYEES EXEMPT FROM BACKUP WITHHOLDING
The following is a list of payees specifically exempted from backup
withholding:
(1) An organization exempt from tax under section 501(a), any IRA, or a
custodial account under section 403(b)(7) if the account satisfies the
requirements of section 401(f)(2).
(2) The United States or of any of its agencies or instrumentalities.
(3) A state, the District of Columbia, a possession of the United States,
or any of their political subdivisions or instrumentalities.
(4) A foreign government or any of its political subdivisions, agencies or
instrumentalities.
(5) An international organization or any of its agencies or
instrumentalities.
Other payees that may be exempt from backup
withholding include:
(6) A corporation.
(7) A foreign central bank of issue.
(8) A dealer in securities or commodities required to register 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 middleman known in the investment community as a nominee or
custodian.
(15) A trust exempt from tax under section 664 or described in section 4947.
Exempt payees described above should file Form W-9 to avoid possible
erroneous backup withholding. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE
"EXEMPT" IN PART II OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE
PAYER. If you are a nonresident alien or a foreign entity not subject to backup
withholding, give the payer a completed Form W-8, Certificate of Foreign Status.
PRIVACY ACT NOTICE.-Section 6109 of the Internal Revenue Code requires
most recipients of dividend, interest or other payments to give correct taxpayer
identification numbers to payers who must report the payments to the IRS. The
IRS uses the numbers for identification purposes and to help verify the accuracy
of your return. The IRS may also provide this information to the Department of
Justice for criminal and civil 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 30 percent 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) FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.-If you fail to
furnish your correct 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 backup
withholding, you are subject to a $500 penalty.
(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.