EXHIBIT 99.(a)(6)
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.
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For this type of account: Give the SOCIAL SECURITY number of--
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1. An individual's account The individual
2. Two or more individuals The actual owner of the account or, if combined funds, the
(joint account) first individual on the account(1)
3. Custodian account of a minor (Uniform Gift to Minors Act) The minor(2)
4. a.The usual revocable savings trust account (grantor is The grantor-trustee(1)
also trustee)
b.So-called trust account that is not a legal or valid The actual owner(1)
trust under state law
5. Sole proprietorship account The owner(3)
6. A valid trust, estate, or pension trust The legal entity(4)
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For this type of account: Give the EMPLOYER IDENTIFICATION NUMBER of--
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7. Corporate account The corporation
8. Partnership account held in the name of the business The partnership
9. Association, club, religious, charitable, educational or The organization
other tax-exempt organization
10. A broker or registered nominee The broker or nominee
11. Account with the Department of Agriculture in the name of The public entity
a public entity (such as a state or local government,
school district, or prison) that receives agricultural
program payments
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(1) List first and circle the name of the person whose number you furnish.
(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.
(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, the number will
be considered to be that of the first name listed.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Page 2
How to Obtain a Taxpayer Identification Number
If you do not have a taxpayer identification number, apply for one immediately.
To apply, obtain FORM SS-5, Application for a Social Security Card (for
individuals), from your local office of the Social Security Administration (or,
in the case of resident aliens who do not have and are not eligible for Social
Security numbers, Form W-7, Application for Individual Taxpayer Identification
Number), or FORM SS-4, Application for Employer Identification Number (for
businesses and all other entities), from your local IRS office.
Payees and Payments Exempt From Backup Withholding
Payees specifically exempted from backup withholding include the following:
o A corporation.
o An organization exempt from tax under Section 501(a), or an IRA, or a
custodial account under section 403(b)(7), if the account satisfies the
requirements of Section 401(f)(2).
o The United States or any of its agencies or instrumentalities.
o A state, the District of Columbia, a possession of the United States, or
any of their political subdivisions or instrumentalities.
o A foreign government or any of its political subdivisions, agencies or
instrumentalities.
o An international organization or any of its wholly owned agencies or
instrumentalities.
o A foreign central bank of issue.
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 An entity registered at all times during the tax year under the Investment
Company Act of 1940.
o A common trust fund operated by a bank under section 584(a).
o A financial institution.
o A futures commission merchant registered with the Commodity Futures Trading
Commission.
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 IN PART I OF THE SUBSTITUTE FORM W-9, CHECK THE BOX IN
PART IV OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER.
Payments that are not subject to information reporting are also not subject to
backup withholding. For details, see section 6045 of the Internal Revenue Code,
and the regulations thereunder.
Penalties
(1) Failure to Furnish Taxpayer Identification Number.--If you fail to furnish
your correct taxpayer identification number to a requester, you are subject to a
penalty of $50 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 that results in no backup
withholding, you are subject to a $500 penalty.
(3) Criminal Penalty for Falsifying Information.--Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
(4) Privacy Act Notice.--Section 6109 of the Internal Revenue Code requires most
recipients of dividends, interest, or certain other payments to furnish their
correct taxpayer identification number to persons who must file information
returns with the IRS. The IRS uses the numbers for identification purposes and
to help verify the accuracy of your tax return. You must provide your taxpayer
identification number whether or not you are required to file a tax return.
Payers must generally withhold 30.5% of such payments made to a payee during the
2001 calendar year and 30% of such payments made to a payee during the 2002
calendar year who does not furnish a taxpayer identification number to a payer.
Certain penalties may also apply.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISOR OR THE INTERNAL REVENUE
SERVICE