Exhibit (a)(3)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Guidelines for Determining the Proper Identification Number for the Payee (You)
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. All "Section" references are to the
Internal Revenue Code of 1986, as amended. "IRS" is the Internal Revenue
Service.
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For this type of Give the social security
account: number of --
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Payees that may be exempt from backup
withholding include:
. A corporation.
. A financial institution.
. A dealer in securities or
commodities required to register in
the United States, the District of
Columbia, or a possession of the
1. Individual The individual United States.
. A real estate investment trust.
. A common trust fund operated by a
bank under Section 584(a).
2. Two or more The actual owner of the
individuals account or, if combined
(joint account) funds, the first
individual on the
account/1/
. An entity registered at all times
during the tax year under the
Investment Company Act of 1940.
. A middleman known in the investment
3. Custodian account The minor/2/ community as a nominee or who is
of a minor listed in the most recent
(Uniform Gift to publication of the American Society
Minors Act) of Corporate Secretaries, Inc.,
Nominee List.
. A futures commission merchant
registered with the Commodity
Futures Trading Commission.
4. a. The usual The grantor-trustee/1/
revocable
savings trust
account
(grantor is
also trustee)
b. So-called The actual owner/1/
trust account
that is not a
legal or valid
trust under
state law
. A foreign central bank of issue.
Payments of dividends and patronage
dividends generally exempt from
backup withholding include:
. Payments to nonresident aliens
subject to withholding under
Section 1441.
. Payments to partnerships not
engaged in a trade or business in
5. Sole The owner/3/ the United States and that have at
proprietorship least one nonresident alien
partner.
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Give the employer
For this type of identification number of
account: --
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. Payments of patronage dividends not
paid in money.
. Payments made by certain foreign
organizations.
. Section 404(k) payments made by an
ESOP.
Payments of interest generally exempt
6. Sole The owner/3/ from backup withholding include:
proprietorship . Payments of tax-exempt interest
(including exempt-interest
dividends under Section 852).
7. A valid trust, The legal entity/4/
estate, or
pension trust
. Payments described in Section
6049(b)(5) to nonresident aliens.
. Payments on tax-free covenant bonds
under Section 1451.
8. Corporate The corporation
. Payments made by certain foreign
organizations.
9. Association, The organization
club, religious,
charitable,
educational, or
other tax-exempt
organization
Certain payments, other than payments
of interest, dividends, and patronage
dividends, that are exempt from
information reporting are also exempt
from backup withholding. For details,
see Sections 6041, 6041A, 6042, 6044,
6045, 6049, 6050A and 6050N and the
regulations thereunder.
10. Partnership The partnership
11. A broker or The broker or nominee
registered
nominee
Exempt payees should complete a
substitute Form W-9 to avoid possible
erroneous backup withholding. Furnish
your taxpayer identification number,
write "EXEMPT" in Part 2 of the form,
sign and date the form and return it
to the payer.
12. Account with the The public entity
Department of
Agriculture in
the name of a
public entity
(such as a State
or local
government,
school district,
or prison) that
receives
agricultural
program payments
Privacy Act Notice. -- Section 6109
requires you to provide your correct
taxpayer identification number to
payers who must report the payments
to the IRS. The IRS uses the numbers
for identification purposes and to
help verify the accuracy of your
return and may also provide this
information to various government
agencies for tax enforcement or
litigation purposes. Payers must be
given the numbers whether or not
recipients are required to file tax
returns. Payers must generally
withhold 31% of taxable interest,
dividend, and certain other payments
to a payee who does not furnish a
taxpayer identification number to a
payer. Certain penalties may also
apply.
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/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 your
employer identification number (if
you have one).
/4/List first and circle the name of Penalties
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
there is more than one name listed,
the number will be considered to be
that of the first name listed.
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(1) Failure to Furnish Taxpayer
Obtaining a Number Identification Number. -- If you fail
to furnish your taxpayer
If you don't have a taxpayer identification number to a payer, you
identification number, obtain Form are subject to a penalty of $50 for
SS-5, Application for a Social each such failure unless your failure
Security Card, at the local Social is due to reasonable cause and not to
Security Administration office, or willful neglect.
Form SS-4, Application for Employer
Identification Number, by calling
1 (800) TAX-FORM, and apply for a
number.
(2) Civil Penalty for False
Information With Respect to
Withholding. -- If you make a false
statement with no reasonable basis
that results in no backup
withholding, you are subject to a
$500 penalty.
Payees Exempt from Backup Withholding
Payees specifically exempted from
withholding include:
. An organization exempt from tax (3) Criminal Penalty for Falsifying
under Section 501(a), an individual Information. -- Willfully falsifying
retirement account (IRA), or a certifications or affirmations may
custodial account under Section subject you to criminal penalties
403(b)(7), if the account satisfies including fines and/or imprisonment.
the requirements of Section
401(f)(2).
FOR ADDITIONAL INFORMATION CONTACT
. The United States or a state YOUR TAX CONSULTANT OR THE INTERNAL
thereof, the District of Columbia, REVENUE SERVICE.
a possession of the United States,
or a political subdivision or
wholly-owned agency or
instrumentality of any one or more
of the foregoing.
. An international organization or
any agency or instrumentality
thereof.
. A foreign government and any
political subdivision, agency or
instrumentality thereof.