GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Obtaining a Number - If you have a taxpayer identification number or you do not
know your number, obtain From SS-5, Application for a Social Security Number
Card, or Form SS-4 Application for Employer Identification Number, at the local
office of the Social Security Administration or the Internal Revenue Service
(the "IRS") and apply for a number.
Payees Exempt from Backup Withholding - Payees specifically exempted from backup
withholding on All payments include the following (Section references are to the
Internal Revenue Code of 1986, as amended (the "Code")):
o A corporation.
o A financial institution.
o An organization exempt from tax under section 501(a) of the Code or an
individual retirement plan.
o The United States or any agency or instrumentally thereof.
o A State, the District of Columbia, a possession of the United States,
or any political subdivision or instrumentally thereof.
o A foreign government, a political subdivision of a foreign government,
or any agency or instrumentally thereof.
o An international organization or any agency, or instrumentally thereof.
o A registered dealer in securities or commodities registered in the
United States or a possession of the United States.
o A futures commission merchant registered with the Commodity Futures
Trading Commission.
o A real estate investment trust.
o A common trust fund operated by a bank under section 584(a) of the
Code.
o An exempt charitable remainder trust, or a non-exempt trust described
in section 4947(a)(1) of the Code.
o An entity registered at all times under the Investment Company Act of
1940.
o A foreign central bank of issue.
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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 of the Code.
o Payments to partnerships not engaged in a trade or business in the
United States and which have at least one non-resident partner.
o Payments of patronage dividends where the amount received is not paid
in money.
o Payments made by certain foreign organizations.
o Payments made to an appropriate nominee.
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Payments of interest not generally subject to backup withholding 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 payer's trade or business and you have
not provide your correct taxpayer identification number to the payer.
o Payments tax-exempt interest (including the exempt-interest dividends
under section 852 of the Code).
o Payments described in section 6049(b)(5) of the Code to non-resident
aliens.
o Payments on tax-free covenant bonds under section 1451 of the Code.
o Payments made by certain foreign organizations.
o Payments made to an appropriate nominee.
Exempt payees described above should file the Substitute Form W-9 enclosed
herewith 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 patronage dividends that
are not subject to information reporting are also not subject to backup
withholding. For details, see the regulations under sections 6041, 6041A(a),
6045, 6042, 6044, 6045, 6049, 6050A and 6050N of the Code.
Privacy Act Notice. -Section 6109 of the Code requires most recipients of
dividend, interest, or other payments to give taxpayer identification numbers to
payers who must report the payments to the IRS. The IRS uses the numbers for
identification purposes. Payers must be given the numbers whether or not
recipients are required to file tax returns. Payers must generally withhold 31%
or 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 reasonable
cause an not to willful neglect.
(2) Failure to Report Certain Dividend and Interest Payments. -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 to
negligence and will be subject to a penalty of 5% 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 results in no imposition
of backup withholding, you are subject to a penalty of $500.
(4) Criminal Penalty for Falsifying Information. - 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.
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER OF SUBSTITUTE FORM W-9
Guidelines for determining the proper identifications 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 NAME
AND SOCIAL
SECURITY
NUMBER OF:
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1. An individual's account The individual
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2. Two or more individuals (joint The actual owner of the
account) account or, if combined
funds, any one of the
individuals (1)
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3. Husband and wife (joint The actual owner of the
account) account or, if joint funds,
either person (1)
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4. Custodian account of a minor The minor (2)
(Uniform Gift to Minors Act)
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5. Adult and minor (joint account) The adult or, if the minor
is the only contributor, the
minor (1)
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6. Account in the name of guardian or The ward, minor, or
committee for a designated ward, incompetent person (3)
minor, or incompetent person
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7. a) The usual revocable savings trust The grantor-trustee (1)
account (grantor is also trustee)
b) So-called trust account that is
not a legal or valid trust under The actual owner (1)
state law
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8. Sole proprietorship account The owner (4)
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FOR THIS TYPE OF ACCOUNT GIVE THE
EMPLOYER
IDENTIFICATION
NUMBER OF:
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9. A valid trust, estate or pension trust The legal entity (do not
furnish the identification
number of the personal
representative or
trustee unless the legal
entity itself is not des-
ignited in the account
title (5)).
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10. Corporate account The corporation
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11. Religious, charitable, or educational The organization
organization
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12. Partnership account held in the The partnership
name of the business
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13. Association, club, or other tax- The organization
exempt organization
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14. A broker or registered nominee The broker or nominee
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15. Account with the Department of The public entity
Agriculture in the name of 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) 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.