EXHIBIT (A)(6)

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

How to Obtain a Taxpayer Identification Number. If you do not have a
taxpayer identification number, apply for one immediately. To apply, obtain FORM
SS-5, Application for a Social Security Card (for individuals), from your local
office of the Social Security Administration (or, in the case of resident aliens
who do not have and are not eligible for Social Security numbers, Form W-7,
Application for Individual Taxpayer Identification Number), or FORM SS-4,
Application for Employer Identification Number (for businesses and all other
entities), from your local IRS office.

Payees and Payments Exempt From Backup Withholding. Payees specifically
exempted from backup withholding include the following:

(1) A corporation.

(2) An organization exempt from tax under Section 501(a) of the
Internal Revenue Code, or an IRA, or a custodial account under section
403(b)(7), if the account satisfies the requirements of Section 401(f)(2)
of the Internal Revenue Code.

(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 it political subdivisions, agencies
or instrumentalities.

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

(7) A foreign central bank of issue.

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

(9) A real estate investment trust.

(10) An entity registered at all times during the tax year under the
Investment Company Act of 1940.

(11) A common trust fund operated by a bank under Section 584(a).

(12) A financial institution.

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 IN PART I OF THE SUBSTITUTE FORM W-9, WRITE
"EXEMPT" IN PART II OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE
PAYER.

Payments that are not subject to information reporting are also not subject
to backup withholding. For details, see Section 6045 of the Internal Revenue
Code, and the regulations thereunder.

PENALTIES:

Failure to Furnish Taxpayer Identification Number. If you fail to furnish
your correct taxpayer identification number 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.
2

Privacy Act Notice. Section 6109 of the Internal Revenue Code requires
most recipients of dividends, interest or certain other payments to furnish
their correct taxpayer identification number to persons who must file
information returns with the IRS. The IRS uses the numbers for identification
purposes and to help verify the accuracy of your tax return. You must provide
your taxpayer identification number whether or not you are required to file a
tax return. Payers must generally withhold 31% of such payments to a payee who
does not furnish a taxpayer identification number to a payer. Certain penalties
may also apply.

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISOR OR THE INTERNAL REVENUE
SERVICE.

WHAT NAME AND NUMBER TO GIVE THE REQUESTER

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

1. Individual The individual 7. Corporate The corporation
2. Two or more individuals The actual owner of the 8. Association, club, The organization
(joint account) account or if combined religious, charitable,
funds, the first educational or other
individual on the tax- exempt
account(1) organization
3. Custodian account of a The minor(2) 9. Partnership The partnership
minor (Uniform Gift to
Minors Act)
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)
b. So-called trust The actual owner(1)
account that is not
a legal or valid
trust under state
law
5. Sole proprietorship The owner(3) 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
agriculture program
payment
6. A valid trust, estate Legal entity(4)
or pension trust

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. 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
employer identification number.

4. List first and circle the name of the legal trust, estate or pension trust.
(Do not furnish the taxpayer 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, THE NUMBER WILL BE
CONSIDERED TO BE THAT OF THE FIRST NAME LISTED.