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GUIDELINES FOR CERTIFICATION OF TAXPAYER
IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
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:
(1) A corporation.
(2) An organization exempt from tax under Internal Revenue Code Section
501(a), or an IRA, or a custodial account under Section 403(b)(7) if the
custodial account satisfies the requirements of Section 401(f)(2).
(3) The United States or any of its agencies or instrumentalities.
(4) A state, the District of Columbia, a possession of the United States, or
any of their political subdivisions or instrumentalities.
(5) A foreign government or any of it political subdivisions, agencies or
instrumentalities.
(6) An international organization or any of its wholly owned agencies or
instrumentalities.
(7) A foreign central bank of issue.
(8) A registered dealer in securities or commodities registered in the U.S. or
a possession of the U.S.
(9) A real estate investment trust.
(10) An entity registered at all times during the tax year under the
Investment Company Act of 1940.
(11) A common trust fund operated by a bank under Section 584(a).
(12) A financial institution.
Exempt payees described above should complete the Substitute Form W-9 to avoid
possible erroneous backup withholding. FILE THAT FORM WITH THE PAYER, FURNISH
YOUR TAXPAYER IDENTIFICATION NUMBER IN PART 1 OF THE SUBSTITUTE FORM W-9, CHECK
THE BOX IN PART 4 OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE
PAYER.
PENALTIES
FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER. -- If you fail to furnish
your correct taxpayer identification number to a requester, you may become
subject to a penalty of $50 for each such failure unless your failure is due to
reasonable cause and not to willful neglect.
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 may become subject to a $500 penalty.
CRIMINAL PENALTY FOR FALSIFYING INFORMATION. -- Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
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 31% of such payments to a payee who does not
furnish a taxpayer identification number to a payer. Certain penalties may also
apply.
FOR ADDITIONAL INFORMATION
CONTACT YOUR OWN TAX ADVISOR.
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WHAT NAME AND NUMBER TO GIVE THE PAYER:
<TABLE>
<CAPTION>
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GIVE THE NAME AND
SOCIAL SECURITY
NUMBER OR OTHER
TAXPAYER
IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF:
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<C> <S> <C>
1. Individual The individual
2. Two or more individuals (joint The actual owner of
account) the account or, if
combined funds, the
first individual on
the account(1)
3. Custodian account of a minor The minor(2)
(Uniform Gift to Minors Act)
4. a. The usual revocable savings The grantor-
trust (grantor is also trustee) trustee(1)
b. So-called trust account that is The actual owner(1)
not a legal or valid trust
under state law
5. Sole proprietorship The owner(3)
6. A valid trust, estate or pension Legal entity(4)
trust
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</TABLE>
<TABLE>
<CAPTION>
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GIVE THE NAME AND
EMPLOYER
IDENTIFICATION
FOR THIS TYPE OF ACCOUNT: NUMBER OF:
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FOR THIS TYPE OF ACCOUNT: NUMBER OF:
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<C> <S> <C>
7. Corporate The corporation
8. Association, club, religious, The organization
charitable, educational, or other
tax-exempt organization
9. Partnership The partnership
10. A broker or registered nominee The broker or
nominee
11. 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
agriculture program payment
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</TABLE>
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.
(Do not furnish the taxpayer identification number of the personal
representative or trustee unless the legal entity itself is not designated in
the account title.)
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.
