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.
GIVE THE NAME AND
EMPLOYER
IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF--
- --------------------------------- ----------------------
1. Individual The individual
2. Two or more individuals The actual owner
(joint account) of the account or,
if combined funds,
any one of the
individuals (1)
3. Custodian account of a The minor (2)
minor (Uniform Gift to
Minors Act)
4 a. The usual revocable The grantor trustee (1)
savings trust (grantor
is also trustee)
b. So-called trust account The actual owner (1)
that is not a legal or
valid trust under State
law
5. Sole proprietorship or The owner (3)
LLC
6. A valid trust, estate or Legal entity (4)
pension trust
GIVE THE NAME AND
EMPLOYER
IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF--
- --------------------------------- ----------------------
7. Corporation or LLC The corporation
electing corporation
status on Form 8837
8. Association, club, The organization
religious, charitable,
educational or other
tax-exempt organization
9. Partnership or The partnership
multi-member LLC
10. A broker or registered The broker or nominee
nominee
11. 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 social security number, that
person's social security 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 THERE IS MORE THAN ONE NAME 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
OBTAINING A NUMBER
If you don't have a taxpayer identification number or you don't know your
number, obtain Internal Revenue Service Form SS-5, Application for a Social
Security Number Card, or Form SS-4, Application for Employer Identification
Number, at your local office of the Social Security Administration or the
Internal Revenue Service and apply for a number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on dividend and interest
payments include the following:
o A corporation.
o A financial institution.
o An organization exempt from tax under Internal Revenue Code
("IRC") Section 501(a), or an individual retirement plan.
o The United States or any agency or instrumentality thereof.
o A State, The District of Columbia, a possession of the United
States, or any subdivision or instrumentality thereof.
o A foreign government, a political subdivision of a foreign
government, or any agency or instrumentality thereof.
o An international organization, or any agency or instrumentality
thereof.
o A registered dealer in securities or commodities registered in the
U.S., or a possession of the U.S.
o A real estate investment trust.
o A common trust fund operated by a bank under IRC Section 584(a).
o An exempt charitable remainder trust, or a non-exempt trust
described in IRC Section 4947(a)(1).
o An entity registered at all times under the Investment Company Act
of 1940.
o A foreign central bank of issue.
o A middleman known in the investment community as a nominee or who
is listed in the most recent publication of the American Society
of Corporate Secretaries, Inc., Nominee List.
Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
o Payments to nonresident aliens subject to withholding under IRC
Section 1441.
o Payments to partnerships not engaged in a trade or business in the
U.S. and which have at least one nonresident partner.
o Payment of patronage dividends where the amount received is not
paid in money.
Payments of interest not generally subject to backup withholding include the
following:
o 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.
o Payments of tax-exempt interest (including exempt-interest
dividends under IRC Section 852).
o Payments described in IRC Section 6049(b)(5) to nonresident
aliens.
o Payments on tax-free covenant bonds under IRC Section 1451.
o Payments made by certain foreign organizations.
o 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 TO THE PAYER. IF THE
PAYMENTS ARE INTEREST, DIVIDENDS, OR PATRONAGE DIVIDENDS, ALSO
SIGN AND DATE THE FORM. IF YOU ARE A NONRESIDENT ALIEN OF A
FOREIGN ENTITY NOT SUBJECT TO BACKUP WITHHOLDING, FILE WITH PAYER
A COMPLETED INTERNAL REVENUE FORM W-8 (CERTIFICATE OF FOREIGN
STATUS).
o Certain payments other than interest dividend, 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. The 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) 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. 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