Exhibit (a)(1)(vi)
GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
WHAT NAME AND NUMBER TO GIVE THE PAYER
NAME
If you are an individual, you must generally enter the name shown on
your Social Security card. However, if you have changed your last name, for
instance, due to marriage, without informing the Social Security Administration
of the name change, enter your first name, the last name shown on your Social
Security card, and your new last name. If the account is in joint names, list
first and then circle the name of the person or entity whose number you enter
in Part I of the form.
Sole Proprietor--You must enter your individual name as shown on your
Social Security card. You may enter your business, trade or "doing business as"
name on the business name line.
Limited Liability Company (LLC)--If you are a single-member LLC
(including a foreign LLC with a domestic owner) that is disregarded as an
entity separate from its owner under Treasury regulations ss. 301.7701-3, enter
the owner's name. Enter the LLC's name on the business name line. A disregarded
domestic entity that has a foreign owner must use the appropriate Form W-8.
Other Entities--Enter the business name as shown on required federal
income tax documents. This name should match the name shown on the charter or
other legal document creating the entity. You may enter any business, trade or
"doing business as" name on the business name line.
TAXPAYER IDENTIFICATION NUMBER (TIN)
You must enter your taxpayer identification number in the appropriate
box. If you are a resident alien and you do not have and are not eligible to
get a Social Security number, your taxpayer identification number is your IRS
individual taxpayer identification number (ITIN). Enter it in the Social
Security number box. If you do not have an individual taxpayer identification
number, see HOW TO GET A TIN below. If you are a sole proprietor and you have
an employer identification number, you may enter either your Social Security
number or employer identification number. However, using your employer
identification number may result in unnecessary notices to the payer, and the
IRS prefers that you use your Social Security number. If you are an LLC that is
disregarded as an entity separate from its owner under Treasury regulations ss.
301.7701-3, and are owned by an individual, enter the owner's Social Security
number. If the owner of a disregarded LLC is a corporation, partnership, etc.,
enter the owner's employer identification number. See the chart below for
further clarification of name and TIN combinations.
Social Security numbers (SSN's) have nine digits separated by two
hyphens: i.e. 000-00-0000. Employer identification numbers (EIN's) have nine
digits separated by only one hyphen: i.e. 00-0000000.
The table below will help determine the number to give the payer.
GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
-------------------------------------- ----------------------- --------------------------------------- -----------------------
For this type of account: Give Name For this type of account: Give Name
and TIN of: and TIN of:
-------------------------------------- ----------------------- --------------------------------------- -----------------------
1. Individual The individual 6. A valid trust, estate or pension Legal entity(4)
trust
2. Two or more individuals (joint The actual owner of 7. Corporation or LLC electing The corporation
account) the account or, if corporate status on IRS Form 8832
combined funds, the
first individual on 8. Association, club, religious, The organization
the account(1) charitable, educational or other
tax-exempt organization
3. Custodian account of a minor The minor(2) 9. Partnership or multimember LLC The partnership or LLC
(Uniform Gift to Minors Act)
4. a. The usual revocable savings The grantor-trustee(1) 10. A broker or registered nominee The broker or nominee
trust (grantor is also
trustee)
b. The so-called trust account The actual owner(1) 11. Account with the Department of The public entity
that is not a legal or valid Agriculture in the name of a public
trust under state law entity (such as a state or local
government, school district, or
5. Sole proprietorship or single The owner(3) prison) that receives agricultural
owner LLC not described in 7 program payments
-------------------------------------- ----------------------- --------------------------------------- -----------------------
<FN>
(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 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 more than one name is listed, the number will be considered to
be that of the first name listed.
</FN>
HOW TO GET A TIN
If you do not have a taxpayer and give it to the payer before you are
identification number, apply for one subject to backup withholding. Other payments
immediately. To apply for a Social Security are subject to backup withholding without
number, get FORM SS-5, APPLICATION FOR A regard to the 60-day rule, until you provide
SOCIAL SECURITY NUMBER CARD, from your local your taxpayer identification number.
Social Security Administration office. Get
FORM W-7 to apply for an individual taxpayer NOTE: Writing "Applied For" means that
identification number or FORM SS-4, you have already applied for a taxpayer
APPLICATION FOR EMPLOYER IDENTIFICATION identification number or that you intend to
NUMBER, to apply for an employer apply for one soon.
identification number. You can get Forms W-7
and SS-4 from the IRS. EXEMPTION FROM BACKUP WITHHOLDING
If you do not have a taxpayer PAYEES EXEMPT FROM BACKUP WITHHOLDING
identification number, write "Applied For" in Individuals (including sole proprietors and
the space for the taxpayer identification LLCs disregarded as entities separate from
number, sign and date the form (including the their individual owners) are NOT
Certificate of Awaiting Taxpayer automatically exempt from backupwithholding.
Identification Number), and give it to the
payer. For interest and dividend payments and For interest and dividends, the
certain payments made with respect to readily following payees are generally exempt from
tradable instruments, you will generally have backup withholding:
60 days to get a taxpayer identification number
1) An organization exempt from tax
under section 501(a) of the
Internal Revenue Code of 1986, as
GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
amended (the "Code"), an individual Interest payments that are generally
retirement account (IRA), or a exempt from backup withholding include:
custodial account under section
403(b)(7) of the Code if the o Payments of interest on obligations
account satisfies the requirements issued by individuals. Note, however,
of section 401(f)(2) of the Code. that such a payment may be subject to
2) The United States or any of its backup withholding if the amount of
agencies or instrumentalities. interest paid during a taxable year
3) A state, the District of Columbia, is $600 or more, and you have not
a possession of the United States, provided your correct taxpayer
or any of their political identification number or you have
subdivisions or instrumentalities. provided an incorrect taxpayer
4) A foreign government or any of its identification number to the payer.
political subdivisions, agencies or o Payments of tax-exempt interest
instrumentalities. (including exempt-interest dividends
5) An international organization or under section 852 of the Code).
any of its agencies or o Payments described in section
instrumentalities. 6049(b)(5) of the Code to nonresident
6) A corporation. aliens.
7) A foreign bank of central issue. o Payments on tax-free covenant bonds
8) A dealer in securities or under section 1451 of the Code.
commodities required to register in o Payments made by certain foreign
the United States, the District of organizations.
Columbia or a possession of the
United States. Payments that are not subject to
9) A real estate investment trust. information reporting are also not subject to
10) An entity registered at all times backup withholding. For details, see sections
during the tax year under the 6041, 6041A, 6042, 6044, 6045, 6049, 6050A
Investment Company Act of 1940. and 6050N of the Code, and the Treasury
11) A common trust fund operated by a regulations thereunder.
bank under section 584(a) of the
Code. IF YOU ARE EXEMPT FROM BACKUP
12) A financial institution (as defined WITHHOLDING, YOU SHOULD STILL COMPLETE AND
for purposes of section 3406 of the FILE SUBSTITUTE FORM W-9 TO AVOID POSSIBLE
Code). ERRONEOUS BACKUP WITHHOLDING. ENTER YOUR
13) A middleman known in the investment CORRECT TAXPAYER IDENTIFICATION NUMBER IN
community as a nominee or who is PART 1, WRITE "EXEMPT" IN PART 2, AND SIGN
listed in the most recent AND DATE THE FORM AND RETURN IT TO THE PAYER.
publication of the American Society
of Corporate Secretaries, Inc., If you are a nonresident alien or a
Nominee List. foreign entity not subject to backup
14) A trust exempt from tax under withholding, give the payer the appropriate
section 664 of the Code or completed FORM W-8.
described in section 4947 of the
Code. PRIVACY ACT NOTICE.-Section 6109 of the
Code requires you to give your correct
For broker transactions, persons listed taxpayer identification number to persons who
in items 1-12, above, as well the persons must file information returns with the IRS to
listed in items 15-16, below, are exempt from report interest, dividends and certain other
backup withholding. income paid to you. The IRS uses the numbers
for identification purposes and to help
15) A futures commission merchant registered verify the accuracy of your tax return. The
with the Commodity Futures Trading IRS may also provide this information to the
Commission. Department of Justice for civil and criminal
16) A person registered under the Investment litigation and to cities, states, and the
Advisors Act of 1940 who regularly acts District of Columbia to carry out their tax
as a broker. laws. You must provide your taxpayer
identification number whether or not you are
PAYMENTS EXEMPT FROM BACKUP WITHHOLDING required to file a tax return. Payers must
Dividends and patronage dividends that are generally withhold at the applicable rate on
generally exempt from backup withholding payments of taxable interest, dividends and
include: certain other items to a payee who does not
furnish a taxpayer identification number to a
o Payments to nonresident aliens payer. Certain penalties may also apply.
subject to withholding under section
1441 of the Code.
o Payments to partnerships not engaged
in a trade or business in the United
States and that have at least one
nonresident alien partner.
o Payments of patronage dividends not
paid in money.
o Payments made by certain foreign
organizations.
o Payments made by an ESOP pursuant to
section 404(k) of the Code.
GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PENALTIES
(1) FAILURE TO FURNISH TAXPAYER
IDENTIFICATION NUMBER. -If you fail to
furnish your correct taxpayer identification
number to a payer, you are subject to a
penalty of $50.00 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 $500.00 penalty.
(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