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EXHIBIT (a)(7)
GUIDELINES FOR CERTIFICATION OF TAXPAYER
IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYER.
Social Security numbers have nine digits separated by two hyphens: i.e.
000-00-0000. Employer identification numbers have nine digits separated by only
one hyphen: i.e., 00-0000000. The table below will help determine the number to
give the payer.
- ------------------------------------------------------------- -------------------------------------------------------------
GIVE THE TAXPAYER GIVE THE TAXPAYER
IDENTIFICATION IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF-- FOR THIS TYPE OF ACCOUNT: NUMBER OF--
- ------------------------------------------------------------- -------------------------------------------------------------
1. An individual's account The individual 7. Corporate account The corporation
2. Two or more individuals (joint The actual owner of the 8. Religious, charitable, or educational The organization
account) account or, if combined organization account
funds, the first
individual on the
account(1) 9. Partnership account The partnership
3. Custodian account of a minor (Uniform The minor (2) 10. Association, club, or other tax-exempt The organization
Gift to Minors Act) organization
4. a. The usual revocable savings trust The grantor-trustee (1) 11. A broker or registered nominee The broker or nominee
(grantor is also trustee)
b. So-called trust account that is The actual owner (1) 12. Account with the Department of The public entity
not a legal or valid trust under Agriculture in the name of a
state law public entity (such as a state
or local government, school
district, or prison) that
5. Sole proprietorship The owner (3) receives agricultural program
payments
6. A valid trust, estate, or pension The legal
trust entity (Do not furnish
the identifying number
of the personal
representative or
trustee unless the
legal entity itself is
not designated in the
account title.) (4)
- ------------------------------------------------------------------ -------------------------------------------------------------
(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) Show your individual name. You may also enter your business or "doing
business as" name. You may use either your social security number or
your employer identification number.
(4) List first and circle the name of the legal trust, estate, or pension
trust.
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.
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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
NOTE: SECTION REFERENCES ARE TO THE INTERNAL REVENUE CODE
UNLESS OTHERWISE NOTED.
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OBTAINING A NUMBER Payments of dividends and patronage dividends
that generally are exempt from backup withholding
If you do not have a taxpayer identification include the following:
number or you don't know your number, obtain Form SS-5, - Payments to nonresident aliens subject to
Application for a Social Security Number Card (for withholding under section 1441.
individuals), or Form SS-4, Application for Employer - Payments to partnerships not engaged in a
Identification Number (for businesses and all other trade or business in the U.S. and which have
entities), at the local office of the Social Security at least one nonresident partner.
Administration or the Internal Revenue Service (the "IRS") - Payments of patronage dividends not paid in
and apply for a number. money.
- Payments made by certain foreign organizations.
PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING - Section 404(k) payments made by an ESOP.
The following is a list of payees exempt from Payments of interest that generally are exempt
backup withholding and for which no information reporting from backup withholding include the following:
is required. For interest and dividends, all listed
payees are exempt except item (9). For broker - Payments of interest on obligations issued by
transactions, payees listed in items (1) through (13) and individuals. Note: You may be subject to
a person registered under the Investment Advisors Act of backup withholding if this interest is $600 or
1940 who regularly acts as a broker are exempt. Payments more and is paid in the course of the payer's
subject to reporting under sections 6041 and 6041A are trade or business and you have not provided
generally exempt from backup withholding only if made to your correct taxpayer identification number to
payees described in items (1) through (7), except a the payer.
corporation (other than certain hospitals described in - Payments of tax-exempt interest (including
Regulations section 1.6041-3(c)) that provides medical and exempt-interest dividends under section 852).
health care services or bills and collects payments for - Payments described in section 6049(b)(5) to
such services is not exempt from backup withholding or non- resident aliens.
information reporting. Only payees described in items (1) - Payments on tax-free covenant bonds under
through (5) are exempt from backup withholding for barter section 1451.
exchange transactions and patronage dividends. - Payments made by certain foreign organizations.
- Payments of mortgage interest to you.
(1) An organization exempt from tax under section
501(a), or an IRA, or a custodial account under Exempt payees described above should file
section 403(b)(7), if the account satisfies the substitute Form W-9 to avoid possible erroneous backup
requirements of section 401(f)(2). withholding. FILE THIS FORM WITH THE PAYER, FURNISH
(2) The United States or any of its agencies or YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON
instrumentalities. THE FACE OF THE FORM, SIGN AND DATE THE FORM AND RETURN
(3) A state, the District of Columbia, a possession IT TO THE PAYER. IF YOU ARE A NON-RESIDENT ALIEN OR A
of the United States, or any of their political FOREIGN ENTITY NOT SUBJECT TO BACKUP WITHHOLDING, FILE
subdivisions or instrumentalities. WITH PAYER A COMPLETED INTERNAL REVENUE FORM W-8
(4) A foreign government or any of its political (CERTIFICATE OF FOREIGN STATUS).
subdivisions, agencies or instrumentalities. Payments that are not subject to information
(5) An international organization or any of its reporting are also not subject to backup withholding.
agencies or instrumentalities. For details, see sections 6041, 6041A, 6042, 6044,
(6) A corporation. 6045, 6049, 6050A and 6050N and the regulations
(7) A foreign central bank of issue. promulgated thereunder.
(8) A dealer in securities or commodities required to PRIVACY ACT NOTICE. -Section 6109 requires most
register in the United States, the District of recipients of dividends, interest, or other payments to
Columbia or a possession of the United States. give taxpayer identification numbers to payers who must
(9) A futures commission merchant registered with the report the payments to the IRS. The IRS uses the
Commodity Futures Trading Commission. numbers for identification purposes. Payers must
(10) A real estate investment trust. generally withhold 31% of taxable interest, dividends
(11) An entity registered at all times during the tax and certain other payments to a payee who does not
year under the Investment Company Act of 1940. furnish a taxpayer identification number to a payer.
(12) A common trust fund operated by a bank under Certain penalties may also apply.
section 584(a). PENALTIES
(13) A financial institution. (1) PENALTY FOR FAILURE TO FURNISH TAXPAYER
(14) A middleman known in the investment community as IDENTIFICATION NUMBER.--If you fail to furnish your
a nominee or listed in the most recent correct taxpayer identification number to a requester,
publication of the American Society of Corporate you are subject to a penalty of $50 for each such
Secretaries, Inc., Nominee List. failure unless your failure is due to reasonable cause
(15) A trust exempt from tax under section 664 or and not to willful neglect.
described in section 4947. (2) CIVIL PENALTY FOR FALSE INFORMATION WITH
RESPECT TO WITHHOLDING.--If you make a false statement
with no reasonable basis which results in no imposition
of backup withholding, you are subject to a penalty of
$500.
(3) CRIMINAL PENALTY FOR FALSIFYING Information.--
Willfully falsifying certifications or affirmations may
subject you to criminal penalties including fines and/or
imprisonment. FOR ADDITIONAL INFORMATION CONTACT YOUR TAX
CONSULTANT OR THE INTERNAL REVENUE SERVICE.