GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9

EXHIBIT (A)(1)(F)

WHAT NAME AND NUMBER TO GIVE THE REQUESTER

- -------------------------------------------------------- ----------------------------------------------------------
GIVE THE NAME AND
GIVE THE NAME AND EMPLOYER
SOCIAL SECURITY NUMBER IDENTIFICATION NUMBER
FOR THIS TYPE OF ACCOUNT: OF: FOR THIS TYPE OF ACCOUNT: OF:
- -------------------------------------------------------- ----------------------------------------------------------

1. Individual The individual 6. A valid trust, estate, or Legal entity(4)
pension trust
2. Two or more The actual owner of
individuals (joint the account or, if 7. Corporate The corporation
account) combined funds, the
first individual on 8. Association, club, The organization
the account(1) religious, charitable,
educational, or other
3. Custodian account of a The minor(2) tax-exempt organization
minor (Uniform Gift to
Minors Act) 9. Partnership The partnership

4. a. The usual revocable The grantor-trustee(1) 10. A broker or registered The broker or nominee
savings trust (grantor nominee
is also trustee)
11. Account with the The public entity
b. So-called trust The actual owner(1) Department of Agriculture
account that is not a in the name of a public
legal or valid trust entity (such as a state or
under state law. local government, school
district, or prison) that
5. Sole Proprietorship The owner(3) received 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) Show the individual's name. You may also enter your business name.

(4) List first and circle the name of the legal trust, estate, or pension
trust. (Do not furnish the identification 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.

INSTRUCTIONS
(Section references are to the Internal Revenue Code).

PURPOSE OF FORM--A person who is required to file an information return with the
Internal Revenue Service (the IRS) must obtain your correct taxpayer
identification number (TIN) to report income paid to you, real-estate
transactions, mortgage interest you paid, the acquisition or abandonment of
secured property, or contributions you made to an individual retirement
arrangement (IRA). Use Form W-9 to furnish your correct TIN to the requester
(the person asking you to furnish your TIN), and, when applicable, (1) to
certify that the TIN you are furnishing is correct (or that you are waiting for
a number to be issued), (2) to certify that you are not subject to backup
withholding, and (3) to claim exemption from backup withholding if you are an
exempt payee. Furnishing your correct TIN and making the appropriate
certifications will prevent certain payments from being subject to backup
withholding.

NOTE: If a requester gives you a form other than a W-9 to request your TIN, you
must use the requester's form.

HOW TO OBTAIN A TIN--If you do not have a TIN, apply for one immediately. To
apply, get Form SS-5, Application for a Social Security Card (SSN) (for
individuals), from your local office of the Social Security Administration, or
Form SS-4, Application for Employer Identification Number (EIN) (for businesses
and all other entities) from your local IRS office.

NOTE: CHECKING THE BOX IN PART 3 ON THE SUBSTITUTE FORM W-9 MEANS THAT YOU HAVE
ALREADY APPLIED FOR A TIN OR THAT YOU INTEND TO APPLY FOR ONE IN THE NEAR
FUTURE.

As soon as you receive your TIN, complete another Form W-9, include
your TIN, sign and date this form, and give it to the requester.
2

GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 2

WHAT IS BACKUP WITHHOLDING?--Persons making certain payments to you are required
to withhold and pay to the IRS 31% of such payment under certain conditions.
This is called "backup withholding." Payments that could be subject to backup
withholding include interest, dividends, broker and barter exchange
transactions, rents, royalties, nonemployee compensation, and certain payments
from fishing boat operators, but do not include real estate transactions.

If you give the requester your correct TIN, make the appropriate certifications,
and report all your taxable interest and dividends on your tax return, your
payments will not be subject to backup withholding. Payments you receive will be
subject to backup withholding if:

(1) You do not furnish your TIN to the requester, or

(2) The IRS notifies the requester that you furnished an incorrect TIN, or

(3) You are notified by the IRS that you are subject to backup withholding
because you failed to report all your interest and dividends on your
tax return (for reportable interest and dividends only), or

(4) You fail to certify to the requester that you are not subject to backup
withholding under (3) above (for reportable interest and dividend
accounts opened after 1983 only), or

(5) You fail to certify your TIN. This applies only to reportable interest,
dividend, broker, or barter exchange accounts opened after 1983, or
broker accounts considered inactive in 1983.

Certain payees and payments are exempt from backup withholding and
information reporting. See Payees and Payments Exempt From Backup Withholding,
below, and Exempt Payees and Payments under Signing the Certification, below, if
you are an exempt payee.

PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING - The following is a list of
payees exempt from backup withholding. For interest and dividends, all listed
payees are exempt except Item (9). For broker transactions, payees listed in (l)
through (13) and a person registered under the Investment Advisers Act of 1940
who regularly acts as a broker are exempt. Payments subject to reporting under
sections 6041 and 6041A are generally exempt from backup withholding only if
made to payees described in Items (1) through (7), except that a corporation
that provides medical and health care services or bills and collects payments
for such services is not exempt from backup withholding. Only payees described
in Items (2) through (6) are exempt from backup withholding for barter exchange
transactions, patronage dividends, and payment by certain fishing boat
operators.

(1) A corporation.

(2) An organization exempt from tax under section 501(a), or an Individual
Retirement Plan (IRA), or a custodial account under section 403(b)(7).

(3) The United States or any of its agencies or instrumentalities.

(4) A state, the District of Columbia, a possession of the United States,
or any of their political subdivisions or instrumentalities.

(5) A foreign government or any of its political subdivisions, agencies, or
instrumentalities.

(6) An international organization or any of its agencies or
instrumentalities.

(7) A foreign central bank of issue.

(8) A dealer in securities or commodities required to register in the U.S.
or a possession of the U.S.

(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 listed in
the most recent publication of the American Society of Corporation
Secretaries, Inc., Nominee List.

(15) A trust exempt from tax under section 664 or described in section 4947.

Payments of dividends and patronage dividends generally not subject to back up
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 that have at least one nonresident partner.

- - Payments of patronage dividends not paid in money.

- - Payments made by certain foreign organizations.

Payments of interest generally not subject to backup withholding include the
following:

- - Payments of interest on obligations issued by individuals. Note: The
payee 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 the
payee has not provided the payee's correct TIN 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 organizations.

- - Mortgage interest paid by you.

Payments that are not subject to information reporting are also not subject to
backup withholding. For details, see sections 6041, 6041A, 6042, 6044, 6045,
6049, 6050A, and 6050N, and their regulations.

GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 3

PENALTIES

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.

CIVIL PENALTY FOR FALSE INFORMATION WITH RESPECT TO WITHHOLDING--If you make a
false statement with no reasonable basis that results in no backup withholding,
you are subject to a $500 penalty.

CRIMINAL PENALTY FOR FALSIFYING INFORMATION--Willfully falsifying certifications
or affirmations may subject you to criminal penalties including fines and/or
imprisonment.

SPECIFIC INSTRUCTIONS

NAME--If you are an individual, you must generally provide the name shown on
your social security card. However, if you have changed your last name, for
instance, due to marriage, without informing the Social Security Administration
of the name change please enter your first name, the last name shown on your
social security card and your new last name.

If you are a sole proprietor, you must furnish your individual name and either
your SSN or TIN. You may also enter your business name on the business name
line. Enter your name(s) as shown on your social security card and/or as it was
used to apply for your TIN on Form SS-4.

SIGNING THE CERTIFICATION.

(1) INTEREST, DIVIDEND, AND BARTER EXCHANGE ACCOUNTS OPENED BEFORE 1984 AND
BROKER ACCOUNTS CONSIDERED ACTIVE DURING 1983--You are required to furnish your
correct TIN, but you are not required to sign the certification.

(2) INTEREST, DIVIDEND, BROKER AND BARTER EXCHANGE ACCOUNTS OPENED AFTER 1983
AND BROKER ACCOUNTS CONSIDERED INACTIVE DURING 1983--You must sign the
certification or backup withholding will apply. If you are subject to backup
withholding and you are merely providing your correct TIN to the requester, you
must cross out item (2) in the certification before signing the form.

(3) REAL ESTATE TRANSACTIONS--You must sign the certification. You may cross out
item (2) of the certification.

(4) OTHER PAYMENTS--You are required to furnish your correct TIN, but you are
not required to sign the certification unless you have been notified of an
incorrect TIN. Other payments include payments made in the course of the
requester's trade or business for rents, royalties, goods (other than bills for
merchandise), medical and health care services, payments to a nonemployee for
services (including attorney and accounting fees), and payments to certain
fishing boat crew members.

(5) MORTGAGE INTEREST PAID BY YOU, ACQUISITION OR ABANDONMENT OF SECURED
PROPERTY, OR IRA CONTRIBUTIONS--You are required to furnish your correct TIN,
but you are not required to sign the certification.

(6) EXEMPT PAYEES AND PAYMENTS--If you are exempt from backup withholding, you
should complete this form to avoid possible erroneous backup withholding. Enter
your correct TIN in Part 1, write "EXEMPT" in the block in Part 1, and sign and
date the form. If you are a nonresident alien or foreign entity not subject to
backup withholding, give the requester a completed Form W-8, Certificate of
Foreign Status.

(7) "AWAITING TIN"--Following the instructions under How To Obtain a TIN, on
page 1, check the box in Part 3 of the Substitute Form W-9 and sign and date the
form.

SIGNATURE--For a joint account, only the person whose TIN is shown in Part I
should sign the form.

PRIVACY ACT NOTICE--Section 6109 requires you to furnish your correct TIN to
persons who must file information returns 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 individual retirement arrangement (IRA). The IRS
uses the numbers for identification purposes and to help verify the accuracy of
your tax return. You must provide your TIN whether or not you are required to
file a tax return. Payers must generally withhold 31% 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.