EXHIBIT (a)(6)
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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 For this type of account: Give the
SOCIAL SECURITY SOCIAL SECURITY
number of : number of :
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1. An individual's account The individual 8. Sole proprietorship account The Owner (4)
2. Two or more individuals The actual owner of the 9. A valid trust, estate Legal entity (Do not furnish
(joint account) account or, if combined or pension fund. the identifying number of the
funds, any one of the personal representative or
individuals (1) trustee unless the legal
entity itself is not
3. Husband and wife (joint The actual owner of the designated in the account
account) account or, if joint funds, title.) (5)
either person (1) 10. Corporate account The corporation
4. Custodian account of The minor (2) 11. Religious, charitable, The organization
a minor (joint account) or educational organization
account.
5. Adult and minor (joint The adult or, if the minor is
account) the only contributor, the 12. Partnership account held The partnership
minor (1) in the name of the business.
6. Account in the name of The ward, minor, or 13. Association, club, or The organization
guardian or committee for a incompetent person (3) other Tax-exempt organization.
designated ward, minor,
or incompetent person. 14. A broker or registered The broker or nominee
nominee.
7.a. The usual revocable The grantor-trustee (1)
savings trust account 15. Account with the The public entity
(grantor is also trustee). Department of Agriculture
in the name of a public
7.b. So-called trust account The actual owner (1) entity (such as a State or
that is not a legal or valid local government, school
trust under State law. district, or person) 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.
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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
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Obtaining a Number Certain payments other than interest, dividends, and
If you don't have a taxpayer identification number ("TIN") patronage dividends, that are not subject to
or you don't know your number, obtain Form SS-5, information reporting are also not subject to backup
Application for a Social Security Number Card, or Form withholding. For details, see the Treasury regulations
SS-4, Application for Employer Identification Number, at under sections 6041, 6041A(a), 6045, and 6050A.
the local office of the Social Security Administration or the (All "section" references herein are to the Internal
Internal Revenue Service ("IRS") and apply for a number. Revenue Code of 1986)
Payees Exempt from Backup Withholding Privacy Act Notice -- Section 6109
Payees specifically exempted from backup withholding on requires you to furnish
ALL payments include the following: your correct TIN to persons who must file
information returns with the IRS to report interest,
dividends, and certain other income paid to you,
o A corporation. mortgage interest you paid, the acquisition or
o A financial institution. abandonment of secured property, or contributions
o An organization exempt from tax under section you made to an IRA. The IRS uses the numbers for
501(a), or an individual retirement plan. identification purposes and to help verify the
o The United States or any agency or instrumentality accuracy of your tax return. Payers must generally
thereof. withhold 31% of taxable interest, dividend, and
o A State, the District of Columbia, a possession of certain other payments to a payee who does not
the United States, or any subdivision or furnish a TIN to a payer. Certain penalties may apply.
instrumentality thereof.
o A foreign government, a political subdivision of a Penalties
foreign government, or any agency or (1) Penalty for Failure to Furnish Tin -- If you fail
instrumentality thereof. to furnish your TIN to a payer, you are subject to a
o An international organization or any agency, or penalty of $50 for each such failure unless your
instrumentality thereof. failure is due to reasonable cause and not to willful
o A registered dealer in securities or commodities neglect.
registered in the U.S. or a possession of the U.S. (2) Civil Penalty For False Information With
o A real estate investment trust. Respect to Withholding-- If you make a false
o A common trust fund operated by a bank under statement with no reasonable basis which results in
section 584(a). no imposition of backup withholding, you are subject
o An exempt charitable remainder trust, or a to a penalty of $500.
non-exempt trust described in section 4947(a)(1). (3) Criminal Penalty For Falsifying Information--
o An entity registered at all times under the Willfully falsifying certifications or affirmations may
Investment Company Act of 1940. subject you to criminal penalties including fines
o A foreign central bank of issue. and/or imprisonment.
Exempt payees described above nevertheless should file FOR ADDITIONAL
Form W-9 to avoid possible erroneous backup INFORMATION CONTACT YOUR TAX CONSULTANT OR
withholding. FILE THIS FORM WITH THE PAYER, THE IRS.
FURNISH YOUR TIN, 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.
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