Form W-8
(Rev. November 1992)
Department of the Treasury
Internal Revenue Service

CERTIFICATE OF FOREIGN STATUS
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NAME OF OWNER(if joint account, also give joint owner's name.)(See SPECIFIC INSTRUCTIONS.) U.S. TAXPAYER IDENTIFICATION
NUMBER (if any)
_________________________________________________________________________________________________________________________
PLEASE PERMANENT ADDRESS (See SPECIFIC INSTRUCTIONS.)(Include apt. or suite no.)
PRINT _________________________________________________________________________________________________________________________
OR City, province or state, postal code, and country
TYPE _________________________________________________________________________________________________________________________
CURRENT MAILING ADDRESS, if different from permanent address (include apt. or suite no., or P.O. box if mail is not
delivered to street address.)
_________________________________________________________________________________________________________________________
City, town or post office, state, and ZIP code (if foreign address, enter city, province or state, postal code,
and country.)

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List account information Account number Account type Account number Account type
here (Optional, see
SPECIFIC INSTRUCTIONS.)
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NOTICE OF CHANGE IN STATUS.--To notify the payer, mortgage interest recipient, broker, or barter exchange that you no longer
qualify for exemption, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . [ ]
IF YOU CHECK THIS BOX, REPORTING WILL BEGIN ON THE ACCOUNT(S) LISTED.
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CERTIFICATION.--(Check applicable box(es)). Under penalties of perjury, I certify that:

[ ] For INTEREST PAYMENTS, I am not a U.S. citizen or resident (or I am filing for a foreign corporation,
partnership, estate, or trust).

PLEASE [ ] For DIVIDENDS, I am not a U.S. citizen or resident (or I am filing for a foreign corporation, partnership,
SIGN estate, or trust).
HERE
[ ] For BROKER TRANSACTIONS or BARTER EXCHANGES, I am an exempt foreign person as defined in the
instructions below.

____________________________________________________________________ ____________________________________________
Signature Date
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GENERAL INSTRUCTIONS

(Section references are to the Internal Revenue Code unless otherwise noted.)

PURPOSE

Use Form W-8 or a substitute form containing a substantially similar statement
to tell the payer, mortgage interest recipient, middleman, broker, or barter
exchange that you are a nonresident alien individual, foreign entity, or exempt
foreign person not subject to certain U.S. information return reporting or
backup withholding rules.

CAUTION: Form W-8 does not exempt the payee from the 30% (or lower treaty)
nonresident withholding rates.

NONRESIDENT ALIEN INDIVIDUAL

For income tax purposes, "nonresident alien individual" means an individual who
is neither a U.S. citizen nor resident. Generally, an alien is considered to be
a U.S. resident if:

- - The individual was a lawful permanent resident of the United States at any
time during the calendar year, that is, the alien held an immigrant visa (a
"green card"), or

- - The individual was physically present in the United States on:

(1) at least 31 days during the calendar year, and

(2) 183 days or more during the current year and the 2 preceding calendar
years (counting all the days of physical presence in the current year,
one-third the number of days of presence in the first preceding year, and only
one-sixth of the number of days in the second preceding year).

See PUB. 519, U.S. Tax Guide for Aliens, for more information on resident
and nonresident alien status.

NOTE: If you are a nonresident alien individual married to a U.S. citizen or
resident and have made an election under section 6013(g) or (h), you are
treated as a U.S. resident and MAY NOT use Form W-8.

EXEMPT FOREIGN PERSON

For purposes of this form, you are an "exempt foreign person" for a calendar
year in which:

1. You are a nonresident alien individual or a foreign corporation,
partnership, estate, or trust.

2. You are an individual who has not been, and plans not to be, present in
the United States for a total of 183 days or more during the calendar year, and

3. You are neither engaged, nor plan to be engaged during the year, in a U.S.
trade or business that has effectively connected gains from transactions with a
broker or barter exchange.

If you do not meet the requirements of 2 or 3 above, you may instead certify
on FORM 1001, Ownership, Exemption, or Reduced Rate Certificate, that your
country has a tax treaty with the United States that exempts your transactions
from U.S. tax.

FILING INSTRUCTIONS

WHEN TO FILE.--File Form W-8 or substitute form before a payment is made.
Otherwise, the payer may have to withhold and send part of the payment to the
Internal Revenue Service (see BACKUP WITHHOLDING below). This certificate
generally remains in effect for three calendar years. However, the payer may
require you to file a new certificate each time a payment is made to you.

WHERE TO FILE.--File this form with the payer of the qualifying income who is
the withholding agent (see WITHHOLDING AGENT on page 2). Keep a copy for your
own records.

BACKUP WITHHOLDING

A U.S. taxpayer identification number or Form W-8 or substitute form must be
given to the payers of certain income. If a taxpayer identification number or
Form W-8 or substitute form is not provided or the wrong taxpayer
identification number is provided, these payers may have to withhold 20% of
each payment or transaction. This is called backup withholding.

NOTE: On January 1, 1993, the backup withholding rate increases from 20% to 31%.

Reportable payments subject to backup withholding rules are:

- - Interest payments under section 6049(a).

- - Dividend payments under sections 6042(a) and 6044.

- - Other payments (i.e., royalties and payments from brokers and barter
exchanges) under sections 6041, 60941A(a), 6045, 6050A, and 6050N.

If backup withholding occurs, an exempt foreign person who is a nonresident
alien individual may get a refund by filing FORM 1040NR, U.S. Nonresident Alien
Income Tax Return, with the Internal Revenue
(Continued on back.)
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Cat. No. 10230M Form W-8 (Rev. 11-82)
21
2
(Form W-8 (Rev. 11-92) Page 2
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Service Center, Philadelphia, PA 19255, even if filing the return is not
otherwise required.

U.S. TAXPAYER IDENTIFICATION NUMBER

The Internal Revenue law requires that certain income be reported to the
Internal Revenue Service using a U.S. taxpayer identification number (TIN).
This number can be a social security number assigned to individuals by the
Social Security Administration or an employer identification number assigned to
businesses and other entities by the Internal Revenue Service.

Payments to account holders who are foreign persons (nonresident alien
individuals, foreign corporations, partnerships, estates, or trusts) generally
are not subject to U.S. reporting requirements. Also, foreign persons are not
generally required to have a TIN, nor are they subject to any backup
withholding because they do not furnish a TIN to a payer or broker.

However, foreign persons with income effectively connected with a trade or
business in the United States (income subject to regular (graduated) income
tax), must have a TIN. To apply for a TIN, use FORM SS-4, Application for
Employer Identification Number, available from local Internal Revenue Service
offices, or FORM SS-6, Application for a Social Security Card, available from
local Social Security Administration offices.

SPECIAL RULES

MORTGAGE INTEREST.--For purposes of the reporting rules, mortgage interest is
interest paid on a mortgage to a person engaged in a trade or business
originating mortgages in the course of that trade or business. A mortgage
interest recipient is one who receives interest on a mortgage that was acquired
in the course of a trade or business.

Mortgage interest is not subject to backup withholding rules, but is subject
to reporting requirements under section 6050H. Generally, however, the
reporting requirements do not apply if the payer of record is a nonresident
alien individual who pays interest on a mortgage not secured by real property
in the United States. Use Form W-8 or substitute form to notify the mortgage
interest recipient that the payer is a nonresident alien individual.

PORTFOLIO INTEREST.--Generally, portfolio interest paid to a nonresident alien
individual or foreign partnership, estate, or trust is not subject to backup
withholding rules. However, if interest is paid on portfolio investments to a
beneficial owner that is neither a financial institution nor a member of a
clearing organization, Form W-8 or substitute form is required.

REGISTERED OBLIGATIONS NOT TARGETED TO FOREIGN MARKETS qualify as portfolio
interest not subject to 30% withholding, but require the filing of Form W-8 or
substitute form. See INSTRUCTIONS TO WITHHOLDING AGENTS on this page for
reporting rules.

See PUB. 516, Withholding of Tax on Nonresident Aliens and Foreign
Corporations, for REGISTERED OBLIGATIONS TARGETED TO FOREIGN MARKETS and when
Form W-8 or substitute form is not required on these payments.

BEARER OBLIGATIONS.--The interest from bearer obligations targeted to foreign
markets is treated as portfolio interest and is not subject to 30% withholding.
Form W-8 or substitute form is not required.

DIVIDENDS.--Any distribution or payment of dividends by a U.S. corporation sent
to a foreign address is subject to the 30% (or lower treaty) withholding rate,
but is not subject to backup withholding. Also, there is no backup withholding
on dividend payments made to a foreign person by a foreign corporation.
However, the 30% withholding (or lower treaty) rate applies to dividend
payments made to a foreign person by a foreign corporation if:

- - 25% or more of the foreign corporation's gross income for the three
preceding taxable years was effectively connected with a U.S. trade or
business, and

- - The corporation was not subject to the branch profits tax because of an
income tax treaty (see section 884(e)).

If a foreign corporation makes payments to another foreign corporation, the
recipient must be a qualified resident of its country of residence to benefit
from that country's tax treaty.

BROKER OR BARTER EXCHANGES.--Income from transactions with a broker or barter
exchanges is subject to reporting rules and backup withholding unless Form W-8
or substitute form is filed to notify the broker or barter exchange that you
are an exempt foreign person as defined on page 1.

SPECIFIC INSTRUCTIONS

NAME OF OWNER.--If Form W-8 is being filed for portfolio interest, enter the
name of the beneficial owner.

U.S. TAXPAYER IDENTIFICATION NUMBER.--If you have a U.S. taxpayer identification
number, enter your number in this space (see the discussion earlier).

PERMANENT ADDRESS.--Enter your complete address in the country where you reside
permanently for income tax purposes.

IF YOU ARE: SHOW THE ADDRESS OF:

An individual Your permanent residence

A partnership Principal office
or corporation

An estate or trust Permanent residence or principal office
of any fiduciary

Also show your current mailing address if it differs from your permanent
address.

ACCOUNT INFORMATION (OPTIONAL).--If you have more than one account (savings,
certificate of deposit, pension, IRA, etc.) with the same payer, list all
account numbers and types on one Form W-8 or substitute form unless your payer
requires you to file a separate certificate for each account.

If you have MORE THAN ONE PAYER, file a separate Form W-8 with each payer.

SIGNATURE.--If only one foreign person owns the account(s) listed on this form,
that foreign person should sign the Form W-8.

If each owner of a joint account is a foreign person, EACH should sign a
separate Form W-8.

NOTICE OF CHANGE IN STATUS.--If you have become a U.S. citizen or resident after
you have filed Form W-8 or substitute form, or you cease to be an exempt
foreign person, you must notify the payer in writing within 30 days of your
change in status.

To notify the payer, you may check the box in the space provided on this
form or use the method prescribed by the payer.

Reporting will then begin on the account(s) listed and backup withholding
may also begin unless you certify to the payer that:

(1) The U.S. taxpayer identification number you have given is correct, AND

(2) The Internal Revenue Service has not notified you that you are subject
to backup withholding because you failed to report certain income.

You may use FORM W-9, Request for Taxpayer Identification Number and
Certification, to make these certifications.

If an account is no longer active, you do not have to notify a payer of your
change in status unless you also have another account with the same payer that
is still active.

FALSE CERTIFICATE.--If you file a false certificate when you are not entitled
to the exemption from withholding or reporting, you may be subject to fines
and/or imprisonment under U.S. perjury laws.

INSTRUCTIONS TO WITHHOLDING AGENTS

WITHHOLDING AGENT.--Generally, the person responsible for payment of the items
discussed above to a nonresident alien individual or foreign entity is the
withholding agent (see Pub. 515).

RETENTION OF STATEMENT.--Keep Form W-8 or substitute form in you records for at
least four years following the end of the calendar year during which the
payment is paid or collected.

PORTFOLIO INTEREST.--Although registered obligations not targeted to foreign
markets are not subject to 30% withholding, you must file FORM 1042S, Foreign
Person's U.S. Source Income Subject to Withholding, to report the interest
payment. Both Form 1042S and a copy of Form W-8 or substitute form must be
attached to FORM 1042, Annual Withholding Tax Return for U.S. Source Income of
Foreign Persons.