EXHIBIT (a)(1)(C)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER FOR THE PAYEE (YOU)
TO GIVE THE PAYER. -- Social Security numbers have nine digits separated by two
hyphens: e.g., 000-00-0000. Employer identification numbers have nine digits
separated by only one hyphen: e.g., 00-0000000. The table below will help
determine the number to give the payer. All "Section" references are to the
Internal Revenue Code of 1986, as amended. "IRS" is the Internal Revenue
Service.
<Table>
<Caption>
- -------------------------------------------------------------- -------------------------------------------------------------
GIVE THE GIVE THE
SOCIAL SECURITY SOCIAL SECURITY
FOR THIS TYPE OF ACCOUNT: NUMBER OF -- FOR THIS TYPE OF ACCOUNT: NUMBER OF --
- -------------------------------------------------------------- -------------------------------------------------------------
1. Individual The individual 6. A valid trust, estate, or pension The legal entity(4)
trust
2. Two or more individuals (joint The actual owner of 7. Corporate The corporation
account) the account or, if
combined funds, the
first individual on
the account(1)
3. Custodian account of a minor The minor(2) 8. Association, club, religious, The organization
(Uniform Gift to Minors Act) charitable, educational, or other
tax-exempt organization
4. a. The usual revocable trust The 9. Partnership The partnership
(grantor is also trustee.) grantor-trustee(1)
b. So-called trust account that is The actual owner(1) 10. A broker or registered nominee The broker or
not a legal or valid trust nominee
under state law
5. Sole proprietorship The owner(3) 11. Account with the Department of The public entity
Agriculture in the name of the
public entity (such as a state or
local government, school district,
or prison) that receives
agriculture program payments
- -------------------------------------------------------------
-------------------------------------------------------------
</Table>
(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 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 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 do not have a taxpayer identification number, obtain Form SS-5,
Application for a Social Security Number Card for an individual, or Form SS-4,
Application for Employer Identification Number, from the Social Security
Administration office by calling 1 (800) TAX-FORM, and apply for a number.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
PAYEES SPECIFICALLY EXEMPT FROM BACKUP WITHHOLDING INCLUDE:
1. An organization exempt from tax under Section 501(a), any individual
retirement Account (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 a state thereof, the District of Columbia, a
possession of the United States, or a political subdivision or wholly
owned agency or instrumentality of any of the foregoing;
3. An international organization or any wholly owned agency or
instrumentality thereof;
4. A foreign government or any political subdivisions, agencies or
instrumentalities thereof.
OTHER PAYEES THAT MAY BE EXEMPT FROM BACKUP WITHHOLDING INCLUDE:
5. A corporation;
6. A foreign central bank of issue;
7. A dealer of securities or commodities required to register in the United
States, the District of Columbia, or possession of the United States.
8. A futures commission merchant registered with the Commodity Futures
Trading Commission;
9. A common trust fund operated by a bank under Section 584(a);
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 financial institution;
13. A middleman known in the investment community as a nominee or custodian;
or
14. A trust exempt from tax under section 664 or described in section 4947
PAYMENTS EXEMPT FROM BACKUP WITHHOLDING
DIVIDENDS AND PATRONAGE DIVIDENDS
- Payments to nonresident aliens subject to withholding under Section 1441.
- Payments to partnerships not engaged in a trade or business in the United
States and that have at least one nonresident alien partner.
- Payments of patronage dividends not paid in money.
- Payments made by certain foreign organizations
- Section 404(k) payments made by an ESOP.
INTEREST PAYMENTS
- Payments of interest on obligations issued by individuals. However, if you
pay $600 or more of interest in the course of your trade or business to a
payee, you must report the payment. Backup withholding applies to the
reportable payment if the payee has not provided a TIN or has provided an
incorrect TIN.
- 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 or student loan interest paid to you.
CERTAIN PAYMENTS, OTHER THAN PAYMENTS OF INTEREST, DIVIDENDS, AND PATRONAGE
DIVIDENDS, THAT ARE EXEMPT FROM INFORMATION REPORTING ARE ALSO EXEMPT FROM
BACKUP WITHHOLDING. FOR DETAILS, SEE SECTIONS 6041, 6041A, 6042, 6044, 6045,
6049, 6050A AND 6050N AND THE REGULATIONS THEREUNDER.
EXEMPT PAYEES SHOULD COMPLETE A SUBSTITUTE FORM W-9 TO AVOID POSSIBLE ERRONEOUS
BACKUP WITHHOLDING. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT"
ON THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER.
PRIVACY ACT NOTICE. -- Section 6019 requires you to provide your correct
taxpayer identification number 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 and may also provide this information to various
government agencies for tax enforcement or litigation 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) FAILURE TO FURNISH A 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 willful neglect.
(2) 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.
(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 taxpayer
identification numbers 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.