Exhibit 99(a)(1)(D)
What Number to Give the Paying Agent
The Holder is required to give the Paying Agent his or her TIN (e.g.,
Social Security number or Employer Identification Number). If the Securities are
held in more than one name or are held not in the name of the actual owner,
consult the enclosed "Guidelines for Certification of Taxpayer Identification
Number on Substitute Form W-9" for additional guidance on which number to
report.
PAYER'S NAME: The Bank of New York
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SUBSTITUTE Part 1-- PLEASE PROVIDE
Form W-9 YOUR TIN IN THE BOX TO ----------------------
THE RIGHT AND CERTIFY BY Social Security Number
SIGNING AND DATING BELOW. or
-----------------------
Employer Identification Number
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Part 2 -- Certification -- Under
penalties of perjury, I certify that:
Department of the Treasury (1) The number shown on this form is my correct
Taxpayer Internal Revenue Service Identification Number (or I am waiting for a
number to be issued to me), (2) I am not subject to
backup withholding because (i) I am
exempt from backup withholding, (ii)
I have not been notified by the
Internal Revenue Service ("IRS")
that I am subject to backup
withholding as a result of failure
to report all interest or dividends,
or (iii) the IRS has notified me
that I am no longer subject to
backup withholding, and (3) I am a
U.S. person (including a U.S.
resident alien).
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Payer's Request for Taxpayer Certificate instructions-- You must cross out Part 3
Identification Number (TIN) item (2) in Part 2 above if you have been Awaiting
notified by the IRS that you are subject to TIN |_|
backup withholding because of under-reporting
interest or dividends on your tax return.
However, if after being notified by the IRS
that you were subject to backup withholding
you receive another notification from the IRS
stating that you are no longer subject to
backup withholding, do not cross out item (2).
Signature
______________________________________
Name
______________________________________
(Please Print)
Date
______________________________________
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NOTE: FAILURE TO COMPLETE AND RETURN THIS FORM MAY RESULT IN BACKUP WITHHOLDING
OF 28% OF ANY GROSS PAYMENTS MADE TO YOU PURSUANT TO THE PUT OPTION.
PLEASE REVIEW THE ENCLOSED "GUIDELINES FOR CERTIFICATION OF TAXPAYER
IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9" FOR ADDITIONAL DETAILS.
YOU MUST COMPLETE THE FOLLOWING CERTIFICATE IF YOU CHECKED
THE BOX IN PART 3 OF SUBSTITUTE FORM W-9.
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CERTIFICATE OF AWAITING TAXPAYER IDENTIFICATION NUMBER
I certify under penalty of perjury that a taxpayer identification number
has not been issued to me, and either (a) I have mailed or delivered an
application to receive a taxpayer identification number to the appropriate
Internal Revenue Service Center or Social Security Administration Office, or (b)
I intend to mail or deliver an application in the near future. I understand that
if I do not provide a taxpayer identification number by the time of payment, 28%
of all reportable payments made to me thereafter will be withheld until I
provide such a number.
Signature _____________________________________ Date __________________,2003
Name (please print)_____________________________________________________________
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IMPORTANT: The Purchase Notice (together with the Securities or confirmation of
book-entry transfer of the Securities and all other required documents) must be
received by the Paying Agent at the address set forth on the first page of the
Purchase Notice prior to 5:00 p.m., New York City time, on December 15, 2003.
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