EXHIBIT 99.5
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. All "section" references
are to the Internal Revenue Code of 1986, as amended.
<Table>
<Caption>
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FOR THIS TYPE OF ACCOUNT: GIVE NAME AND SSN OF:
- ---------------------------------------------------------------
1. Individual The individual
2. Two or more individuals The actual owner of the
(joint account) account or, if combined
funds, the first individual
on the account(1)
3. Custodian account of a minor The minor(2)
(Uniform Gifts to Minors
Act)
4. a. The usual revocable The grantor-trustee(1)
savings trust account
(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)
single-owner LLC
- ---------------------------------------------------------------
</Table>
<Table>
<Caption>
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FOR THIS TYPE OF ACCOUNT: GIVE NAME AND EIN OF:
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6. A valid trust, estate, or pension The legal entity(4)
trust
7. Corporate or LLC electing The corporation
corporate status on Form 8832
8. Association, club, religious, The organization
charitable, educational or other
tax-exempt organization
9. Partnership or multi-member LLC The partnership
10. A broker or registered nominee The broker or nominee
11. Account with the Department of The public entity
Agriculture in the name of a
public entity (such as a state or
local government, school district
or prison) that receives
agricultural 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 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.
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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. 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 Substitute Form W-9 to avoid
possible erroneous backup withholding. FURNISH YOUR TAXPAYER IDENTIFICATION
NUMBER, 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 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.
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