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Exhibit 99(a)(1)(F)
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GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
SECTION REFERENCES ARE TO THE INTERNAL REVENUE CODE
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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Give the SOCIAL SECURITY - A registered dealer in securities or commodities
For this type of account: number of - registered in the United States, the District of
--------------------------------------------------------------- Columbia, or a possession of the United States.
1. Individual The individual - A real estate investment trust.
2. Two or more individuals (joint The actual owner of the - A common trust fund operated by a bank under Section
account) account or, if combined 584(x).
funds, the first - An exempt charitable remainder trust, or a non-exempt
individual on the trust described in Section 4947(a)(1).
account(1) - An entity registered at all times during the tax year
under the Investment Company Act of 1940.
3. Custodian account of a minor The minor(2) - A foreign central bank of issue.
(Uniform Gift to Minors Act) Payments of dividends and patronage dividends not
4. a.The usual revocable savings The grantor-trustee(1) generally subject to backup withholding include the
trust account (grantor is following:
also trustee) - Payments to nonresident aliens subject to withholding
b.So-called trust account that The actual owner(1) under Section 1441.
is not a legal or valid - Payments to partnerships not engaged in a trade or
trust under state law business in the United States, and that have at least one
5. Sole proprietorship The owner(3) nonresident alien partner.
--------------------------------------------------------------- - Payments of patronage dividends where the amount received
Give the EMPLOYER is not paid in money.
For this type of account: IDENTIFICATION number of- - Payments made by certain foreign organizations.
6. A valid trust, estate, or The legal entity (Do not - Payments made to a nominee.
pension trust furnish the identifying - Section 401(K) distributions made by an ESOP.
number of the personal Payments of interest not generally subject to backup
representative or trustee withholding include the following:
unless the legal entity - Payments of interest on obligations issued by
itself is not designated individuals. Note: You may be subject to backup
in the account title.)(4) withholding if this interest is $600 or more and is paid
7. Corporate The corporation in the course of the payer's trade or business and you
8. Partnership The partnership have not provided your correct taxpayer identification
9. Association, club, religious, The organization number to the payer.
charitable, or other - Payments of tax-exempt interest (including the
tax-exempt exempt-interest dividends under Section 852).
organization - Payments described in Section 6049(6) (5) to nonresident
10. A broker or registered nominee The broker or nominee aliens.
11. Account with the Department of The public entity - Payments on tax-free covenant bonds under Section 1451.
Agriculture in the name of a - Payments made by certain foreign organizations.
public entity (such as a state Exempt payees described above should file the Substitute
or local government, school Form W-9 to avoid possible erroneous backup withholding.
district, or prison) that Complete the Substitute Form W-9 as follows:
receives agricultural program ENTER YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT"
payments ACROSS THE FACE OF THE FORM, SIGN, DATE, AND RETURN THE FORM
------------------------------------------------------------- TO THE PAYER.
(1) List first and circle the name of the person whose number Certain payments other than interest, dividends, and
you furnish. patronage dividends that are not subject to information
(2) Circle the minor's name and furnish the minor's Social reporting are also not subject to backup withholding. For
Security Number. details, see Sections 6041, 6041 A, 6042, 6044, 6045, 6049,
(3) Show the name of the owner. The name of the business or 6050A and 6050N and the regulations thereunder.
the "doing business as" name may also be entered. Either Privacy Act Notice - Section 6109 requires most recipients of
the Social Security Number or the Employer Identification dividend, interest, or other payments to give taxpayer
Number may be used. identification numbers to payers who must report the payments
(4) List first and circle the name of the legal trust, estate, to the IRS. The IRS uses the numbers for identification
or pension trust. purposes and to help verify the accuracy of tax returns.
NOTE. IF NO NAME IS CIRCLED WHEN THERE IS MORE THAN ONE NAME, Payers must be given the numbers whether or not recipients
THE NUMBER WILL BE CONSIDERED TO BE THAT OF THE FIRST NAME are required to file tax returns. Payers must generally
LISTED. withhold 31%of taxable interest, dividend, and certain other
Obtaining a Number payments to a payee who does not furnish a taxpayer
If you do not have a Taxpayer Identification Number identification number to a payer. Certain penalties may also
("TIN") or you do not know your number, obtain Form SS-5, apply.
Application for a Social Security Number Card, or Form SS-4, Penalties
Application for Employer Identification Number, at the local (1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION
office of the Social Security Administration or the Internal NUMBER - If you fail to furnish your correct taxpayer
Revenue Service and apply for a number. identification number to a requester, you are subject to a
PAYEES EXEMPT FROM BACKUP WITHHOLDING penalty of $50 for each such failure unless your failure is
Payees specifically exempted from backup withholding on due to reasonable cause and not to willful neglect.
all dividend and interest payments and on broker transactions (2) PENALTY FOR FALSE INFORMATION WITH RESPECT TO
include the following: WITHHOLDING-If you make a false statement with no reasonable
- A corporation. basis that results in no imposition of backup withholding,
- A financial institution. you are subject to a penalty of $500.
- An organization exempt from tax under Section 501 (a), or (3) CRIMINAL PENALTY FOR FALSIFYING INFORMATION - Willfully
an individual retirement account, or a custodian account falsifying certifications or affirmations may subject you to
under Section 403(6)(7) if the account satisfies the criminal penalties including fines and/or imprisonment.
requirements of Section 401(f) (2). (4) MISUSE OF TAXPAYER IDENTIFICATION NUMBERS - If the
- The United States or any agency or instrumentality thereof. requester discloses or uses taxpayer identification numbers
- A state, the District of Columbia, a possession of the in violation of Federal law, the requester may be subject to
United States, or any subdivision or instrumentality civil and criminal penalties.
thereof. FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE
- A foreign government, a political subdivision of a foreign INTERNAL REVENUE SERVICE
government, or any agency or instrumentality thereof.
- An international organization, or any agency or
instrumentality thereof.
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