Footnote continued from previous page
Footnote continued on next page
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Page 2
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.
- ------------------ -------------------- ---------------------------------
For this Type of Account: Give the For this Type of Account: Give the
SOCIAL EMPLOYER
SECURITY IDENTIFICATION
Number of - Number of -
- ------------------- --------------------------------- ---------------------
1. An individual's account. The individual 9.A valid trust, estate,
2.Two or more individuals The actual owner or pension trust The legal entity
(joint account) of the account or, (Do not furnish the
if combined funds, identifying number
any one of the of the personal
individuals(1) representative or
trustee unless the
legal entity itself
is not designated
in the account title.) (5)
3.Husband and wife (joint
The actual owner 10.Corporate account The corporation
account) of the account or, 11.Religious, charitable,
if joint funds, or educational
either person (1) organization account
4.Custodian account of a The minor (2) 12.Partnership account
minor (Uniform Gift to held in the name of the
Minors business The organization
Act)
5.Adult and minor (joint The adult or, if
the minor is the
only contributor, 13.Association, club, or
the minor (1) other tax-exempt
organization The organization
6.Account in the name of The ward, minor,
guardian or committee for a or incompetent 14.A broker or registeredThe broker
designated ward, minor, or or nominee
incompetent person 15.Account with the
7.a. The usual revocable Department of Agriculture The public entity
savings trust account in the name of a public
(grantor is also entity (such as a State or
trustee) grantor-trustee(1) local government, school nominee
district, or prison) that receives
agricultural program payments
b.So-called trust account The actual owner(1)
that is not a legal or The
valid trust under State Law
8.Sole proprietorship The owner (4)
account
- ------------------------- --------------------------------- ------------
(1) List first and circle the name of the person whose number your furnish. (2)
Circle the minor's name and furnish the minor's social security number.
(3) Circle the ward's, minor's or incompetent person's name and furnish such
person's social security number. (4) Show the name of the owner. (5) 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, the
number will be considered to be that of the first name listed.
Obtaining a Number
If you don't have a taxpayer identification number or the course of the payer's
trade or business and you don't know your number, obtain Form SS-5, you have not
provided your correct taxpayer Application for a Social Security Number Card, or
identification number to the payer. Form SS-4, Application for Employer
Identification o Payments of tax-exempt interest Number, at the local office of
the Social Security (including exempt-interest dividends under Administration or
the Internal Revenue Service (the section 852). "IRS") and apply for a number.
Payees Exempt from Backup Withholding
Payees specifically exempted from backup withholding
on ALL payments include the following:
o A corporation.
o A financial institution.
o An organization exempt from tax under
section 501(a), or an individual retirement plan.
o The United States or any agency or
instrumentality thereof.
o A State, the District of Columbia, a
possession of the United States, or any
subdivision or instrumentality thereof.
o A foreign government, a political
subdivision of a foreign government, or any
agency or instrumentality thereof.
o An international organization or any agency,
or instru-mentality thereof.
o A registered dealer in securities or
commodities registered in the U.S. or a
possession of the U.S.
o A real estate investment trust.
o A common trust fund operated by a bank under
section 584(a).
o An exempt charitable remainder trust, or a
nonexempt trust described in section 4947(a) (1).
o An entity registered at all times under the
Investment Company Act of 1940.
o A foreign central bank of issue.
Payments of dividends and patronage dividends not
generally subject to backup withholding include the
following:
o Payments to nonresident aliens subject to
withholding under section 1441.
o Payments to partnerships not engaged in a
trade or business in the U.S. and which have at
least one nonresident partner.
o Payments of patronage dividends where the
amount re-ceived is not paid in money.
o Payments made by certain foreign
organizations.
o Payments made to a nominee.
Payments of interest not generally subject to
backup with-holding include the following:
o Payments of interest on obligations issued
by individuals.
Note: You may be subject to backup withholding if this interest
is $600 or more and is paid in the course of the payers trade or
business and you have not provided your correct taxpayer
identification number to the payer.
o Payments of tax-exempt interest (including exempt-interest dividends
under section 852).
o Payments described in section 6049(b) (5) to non-resident
aliens.
o Payments on tax-free covenant bonds under section 1451
o Payments made by certain foreign
organizations.
o Payments made to a nominee.
Exempt payees described above should file Form
W-9 to avoid possible erroneous backup
withholding. FILE THIS FORM WITH THE PAYER,
FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER,
WRITE "EXEMPT" ON THE FACE OF THE FORM, AND
RETURN IT TO THE PAYER. IF THE PAYMENTS
ARE INTEREST, DIVIDENDS, OR PATRONAGE DIVIDENDS,
ALSO SIGN AND DATE THE FORM.
Certain payments other than interest, dividends,
and pa-tronage dividends, that are not subject
to information report-ing are also not subject
to backup withholding. For details, see the
regulation under sections 6041, 6041A(a), 6045,
and 6050A.
Privacy Act Notice. - Section 6109 requires most
recipients of dividend, interest, or other
payments to give taxpayer identification numbers
to payers who must report the pay-ments to the
IRS. The IRS uses the numbers for
identifica-tion 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.
Penalties
(1) Penalty for Failure to Furnish Taxpayer
Identification Number. - If you fail to furnish
your taxpayer identification number to a payer,
you are subject to a penalty of $50 for each
such failure unless your failure is due to a
reasonable cause and not to willful neglect.
(2) Failure to Report Certain Dividend and
Interest Pay-ments. - If you fail to include any
portion of an includible payment for interest,
dividends, or patronage dividends in gross
income, such failure will be treated as being
due to a negligence and will be subject to a
penalty of 20% on any portion of an
under-payment attributable to that failure
unless there is clear and convincing evidence to
the contrary.
(3) Civil Penalty for False Information with Respect to
Withholding. - If you make a false statement with no reasonable
basis which result in no imposition of backup withholding, you
are subject to a penalty of $500.
(4) Criminal Penalty for Falsifying Information. Falsify-ing
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