EXHIBIT 99.4
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER (TIN) ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER NAME AND IDENTIFICATION NUMBER TO
GIVE THE PAYER. Social security numbers (SSNs) have nine digits separated by two
hyphens: i.e., 000-00-0000. Employer identification numbers (EINs) 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 requestor.
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FOR THIS TYPE OF ACCOUNT: GIVE NAME AND SSN OF: FOR THIS TYPE OF ACCOUNT: GIVE NAME AND EIN OF:
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1. Individual The individual 6. Sole proprietorship or The owner(3)
single-owner LLC
2. Two or more individuals The actual owner of
(joint account) the account or, if 7. A valid trust, estate or The legal entity(4)
combined funds, the pension trust
first individual on
the account(1) 8. Corporate or LLC electing The corporation
corporate status on Form
3. Custodian account of a The minor(2) 8832
minor (Uniform Gift to
Minors Act) 9. Association, club, The organization
religious, charitable,
4. a. The usual revocable The grantor-trustee(1) educational or other
savings trust account tax-exempt organization
(grantor is also trustee)
10. Partnership or The partnership
b. So-called trust The actual owner(1) multi-member LLC
account that is not a
legal or valid trust 11. A broker or registered The broker or nominee
under state law nominee
5. Sole proprietorship or The owner(3) 12. Account with the The public entity
single-owner LLC 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
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(1) List first and circle the name of the person whose number you furnish. If
only one person on a joint account has an SSN, that person's number must
be furnished.
(2) Circle the minor's name and furnish the minor's SSN.
(3) You must show your individual name, but you may also enter your business
or "doing business as" name. You may use either your SSN or your EIN (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
HOW TO GET A TIN
If you do not have a TIN, apply for one immediately. To apply for an
SSN, get Form SS-5, Application for a Social Security Card, from your local
Social Security Administration office or get this form on-line at
www.ssa.gov/online/ss5.html. You may also get this form by calling
1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer
Identification Number, to apply for an ITIN, or Form SS-4, Application for
Employer Identification Number, to apply for an EIN. You can get Forms W-7 and
SS-4 from the IRS by calling 1-800-TAX-FORM (1-800-829-3676) or from the IRS Web
Site at www.irs.gov.
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 at left 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 you to provide your
correct TIN to persons who must file information 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 or Archer MSA. 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. The IRS may also disclose this information to other countries
under a tax treaty, or to Federal and state agencies to enforce Federal nontax
criminal laws and to combat terrorism.
You must provide your TIN whether or not you are required to file a tax
return. Payers must generally withhold 28 percent of taxable interest, dividend
and certain other payments to a payee who does not furnish a TIN to a payer.
Certain penalties may also apply.
PENALTIES
(1) FAILURE TO FURNISH TIN. If you fail to furnish your correct TIN to
a requester, 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.
(4) MISUSE OF TINS. If the requester discloses or uses TINs in
violation of Federal law, the requester may be subject to civil and criminal
penalties.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL
REVENUE SERVICE.