Exhibit 99.10
ANNEX H
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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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Give the EMPLOYER
For this type of account Give the SOCIAL For this type of account IDENTIFICATION number
SECURITY number of--- of---
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1. An individual's account The individual 8. Sole proprietorship The owner (4)
account
2. Two or more individuals The actual owner of the 9. A valid trust, estate, The legal entity (Do not
(joint account) account or, if combined or pension trust furnish the identifying
funds, any one of the number of the personal
individual(s) (1) representative or
trustee unless the legal
entity itself is not
designated in the
account title.) (5)
3. Husband and wife (joint The actual owner of the 10. Corporate account The corporation
account) account or, if joint
funds, either person (1)
4. Custodian account of a The minor (2) 11. Religious, charitable, The organization
minor (Uniform Gift to or educational
Minors Act) organization account or
an association, club or
other tax-exempt
organization
5. Adult and minor (joint The adult or, if the 12. Partnership account The partnership
account) minor is the only held in the name of the
contributor, the minor (1) business
6. Account in the name of the ward, minor, or 13. Association, club or The organization
guardian or committee for incompetent person (3) other tax-exempt
a designated ward, minor organization
or incompetent person
7. a.The usual revocable The grantor-trustee (1) 14. A broker or registered The broker or nominee
savings trust account nominee
(grantor is also trustee)
b.So-called trust account The actual owner (1) 15. Account with the The public entity
that is not legal or Department of
valid trust under State Agriculture in the name
law 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 your individual name. You may also enter your business or "doing
business as" name. You may use either your Social Security number or your
Employer Identification Number.
(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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Obtaining a Number
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If you don't have a taxpayer identification number or you o Payments to partnerships not engage in a trade or a business
don't know your number, obtain Form SS-5, Application for in the U.S. and which have at least one nonresident partner.
Social Security Number Card (for individuals), or Form o Payments of patronage dividends not paid in money.
SS-4, Application for Employer Identification Number (for o Payments made by certain foreign organizations.
businesses and all other entities), at the local office of the o Payments made to a nominee.
Social Security Administration or the Internal Revenue Payments of interest not generally subject to backup
Service (the "IRS") and apply for a number. withholding include the following:
Payees and Payments Exempt From Backup o Payments of interest on obligations issued by individuals.
Withholding Note: You may be subject to backup withholding if this
The following is a list of payees exempt from backup interest is $600 or more and is paid in the course of the
withholding and for which no information reporting is payer's trade or business and you have not provided your
required. For interest and dividends, all listed payees are correct taxpayer identification number to the payer.
exempt except those identified in item (9). For broker o Payments of tax-exempt interest (including
transactions, payees listed in items (1)through (13) and a exempt-interest dividends under Section 852 of the Code.)
person registered under the Investment Advisers Act of 1940 o Payments described in Section 6049(b)(5) of the Code
who regularly acts as a broker are exempt. Payments subject to nonresident aliens.
to reporting under sections 6041 and 6041A of the Internal o Payments on tax-free covenant bonds under Section
Revenue Code (the "Code") are generally exempt from backup 1451 of the Code.
withholding only if made to payees described in items o Payments made by certain foreign organizations.
(1)through (7), except a corporation that provides medical and o Payments made to a nominee.
health care services or bills and collects payments for such Exempt payees described above should file Form W-9 to avoid
services is not exempt from backup withholding or information possible erroneous backup withholding. FILE THIS FORM WITH
reporting. Only payees described in items (2)through (6) are THE PAYER, FURNISH YOUR TAXPAYER
exempt from backup withholding for barter exchange IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE
transactions, patronage dividends, and payments by certain OF THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE
fishing boat operators. PAYER. IF YOU ARE A NON-RESIDENT ALIEN OR A FOREIGN ENTITY
(1) A corporation. SUBJECT TO BACKUP WITHHOLDING, FILE WITH
(2) An organization exempt from tax under section 501(a) of PAYER A COMPLETED INTERNAL REVENUE FORM W-8 (CERTIFICATE OF
the Code, or an IRA, or a custodial account under FOREIGN STATUS).
section 403(b)(7) of the Code. Certain payments other than interest, dividend, and
(3) The United States or any agencies or instrumentalities. Patronage dividends, that are not subject to information
(4) A state, the District of Columbia, a possession of the reporting are also not subject to backup withholding. For
United States, or any of their political subdivisions or details, see Sections 6041, 6041A(a), 6045, and 6050A and
instrumentalities. 6050N of the Code and the regulations promulgated thereunder.
(5) A foreign government or any of its political
subdivisions, agencies or instrumentalities. Privacy Act Notice--Section 6109 of the Code requires most
(6) An international organization or any agencies or recipients of dividend, interest, or other payments to give
instrumentalities. taxpayer identification numbers to payers who must
(7) A foreign central bank of issue. report the payments to the IRS. The IRS uses the numbers
(8) A dealer in securities or commodities requires to for identification purposes. Payers must be given the
register in the United States or a possession of the numbers whether or not recipients are required to file tax
United States. returns. Payers must generally withhold 31% of taxable
(9) A futures commission merchant registered with the interest, dividend, and certain other payments to a payee
Commodity Futures Trading Commission. who does not furnish a taxpayer identification number to a
(10) A real estate investment trust. payer. Certain penalties may also apply.
(11) An entity registered at all times during the tax year Penalties
under the Investment Company Act of 1940. (1) Penalty for failure to furnish Taxpayer identification
(12) A common trust fund operated by a bank under section Number.--- If you fail to furnish your taxpayer
584(a) of the Code. identification number to a payer, you are subject to a
(13) A financial institution. a penalty of $50 for each such failure unless your
(14) A middleman known in the investment community as a failure is due to reasonable cause and not willful
nominee or listed in the most recent publication of the neglect.
American Society of Corporate Securities, Inc., Nominee (2) Civil Penalty for False Information With Respect to
List. Withholding-- If you make a false statement with no
reasonable basis which results in no imposition of backup
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(15) A trust exempt from tax under section 664 of the Code or withholding, you are subject to a penalty of $500.
described in section 4947 of the Code. (3) Criminal Penalty for Falsifying Information--
Payments of dividends and patronage dividends not Willfully falsifying certifications or affirmation may
generally subject to backup withholding include the subject you to criminal penalties including fines
following: and/or imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT
OR INTERNAL REVENUE SERVICE.
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