<PAGE>
EXHIBIT 99.5
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
one hyphen: I.E. 00-0000000. The table below will help determine the number to
give the payer.
<TABLE>
<CAPTION>
-------------------------------------------------------
<S> <C>
FOR THIS TYPE OF ACCOUNT: GIVE THE
SOCIAL
SECURITY
NUMBER OF --
-------------------------------------------------------
1. An individual The individual
2. Two or more individuals The actual owner of the
(joint account) account, or, if combined
funds, the first
individual on the
account(1)
3. Custodian account of a The minor(2)
minor (Uniform Gift to
Minors Act)
4. a. The unusual revocable The grantor-trustee(1)
savings trust (grantor
is also trustee)
b. So-called trust account The actual owner(1)
that is not a legal or
valid trust under state
law
5. Sole proprietorship The owner(3)
-------------------------------------------------------
FOR THIS TYPE OF ACCOUNT: GIVE THE
EMPLOYER
IDENTIFICATION
NUMBER OF --
-------------------------------------------------------
6. Sole proprietorship The owner(3)
account
7. A valid trust, estate or Legal entity(4)
pension trust
8. Corporate The corporation
9. Association, club, The organization
religious, charitable,
educational, or other
tax-exempt organization
10. Partnership The partnership
11. A broker or registered The broker or nominee
nominee
12. Account with the The public entity
Department of
Agriculture in the name
of a public entity (such
as a state or local
government, school
district, or prison)
that receives
agricultural program
payments
</TABLE>
-------------------------------------------
-------------------------------------------
(1) List first and circle the name of the person whose number you furnish. If
only one person on a joint account has a social security number, that
person's number must be furnished.
(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 identifying number of the person, representative
or trustee unless the legal entity itself is not designated in the account
title.)
NOTE: If No Name Is Circled When More Than One Name Is Listed, The Number Will
Be Considered To Be That Of The First Name Listed.
<PAGE>
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
PAGE 2
OBTAINING A NUMBER
If you do not have a taxpayer identification number or you do not know your
number, obtain Form SS-5, Application for a Social Security Number Card, at the
local office of the Social Security Administration or Form SS-4, Applications
for Employer Identification Number, at the Internal Revenue Service (the "IRS")
and apply for a number.
If you do not have a number, write "Applied For" in the space for the taxpayer
identification number in Part 1, sign and date the substitute Form W-9 and
return it to the payor. You must provide a payor with a taxpayer identification
number within 60 days. During this 60-day period, a payor has two options for
withholding on reportable interest or dividend payments:
(1) a payor must backup withhold on any withdrawals you make from the account
after 7 business days after a payor receives the substitute Form W-9: or
(2) a payor must backup withhold on any reportable interest or dividend payments
made to your account, regardless of whether you make any withdrawals. Under
this option, backup withholding must begin no later than 7 business days
after a payor receives the Substitute Form W-9. Under this option, a payor
must refund the amounts withheld if a payor receives your certified taxpayer
identification number within the 60-day period and you are not otherwise
subject to backup withholding during the period.
With respect to other reportable payments, if a payor does not receive your
taxpayer identification number within the 60 days, a payor must backup withhold
until you furnish your taxpayer identification number.
CERTIFICATION
For interest, dividends and broker transactions, you must sign the
certification or backup withholding will apply. If you are subject to backup
withholding and you are merely providing your correct taxpayer identification
number to a payor, you must cross out item 2 in Part 3 before signing the form.
PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING
Payees specifically exempted from backup withholding on ALL payments include the
following:
- An organization exempt from tax under section 501(a) of the Internal Revenue
Code of 1986, as amended (the "Code"), or an individual retirement account or
a custodial account under section 403(b)(7) of the Code if the account
satisfies the requirements of section 401(1)(2) of the Code.
- The United States or any of its agencies or instrumentalities.
- A State, the District of Columbia, a possession of the United States, or any
of their political subdivisions or instrumentalities.
- A foreign government or any of its political subdivisions, agencies or
instrumentalities.
- An international organization or any of its agencies or instrumentalities.
Other payees that may be exempt from backup withholding include the following:
- A corporation.
- A financial institution.
- A dealer in securities or commodities required to register in the United
States, the District of Columbia, or a possession of the United States.
- A real estate investment trust.
- A common trust fund operated by a bank under section 584(a) of the Code.
- An entity registered at all times during the tax year under the Investment
Company Act of 1940.
- A foreign central bank of issue.
Payments of interest not generally subject to backup withholding include the
following:
- 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 payor's trade or business and you have not provided your
current taxpayer identification number to the payor.
- Payments of tax-exempt interest (including exempt interest dividends under
section 852 of the Code).
- Payments described in section 6049(b)(5) of the Code to non-resident aliens.
- Payments on tax-free covenant funds under section 1451 of the Code.
- Payments made by certain foreign organizations.
EXEMPT PAYEES DESCRIBED ABOVE SHOULD FILE FORM W-9 TO AVOID POSSIBLE ERRONEOUS
BACKUP WITHHOLDING. FILE THIS FORM WITH THE PAYOR. FURNISH YOUR TAXPAYER
IDENTIFICATION NUMBER. 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 sections 6041, 6041A, 6042, 6044, 6045, 6049,
6050A and 6050N of the Code and their regulations.
PRIVACY ACT NOTICE
Section 6109 of the Code requires recipients of dividend, interest, or other
payments to give taxpayer identification numbers to payors who must report the
payments to the IRS. The IRS uses the numbers for identification purposes. The
Payor must be given the numbers whether or not recipients are required to file
the tax returns. Payors must generally withhold 31% of taxable interest,
dividend and certain other payments to a payee who does not furnish a taxpayer
identification number to a payor. 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 payor, you are subject to a
penalty of $50 for each such failure unless your failure is due to reasonable
cause and not to willful neglect.
(2) 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 are subject to a penalty of $500.
(3) CRIMINAL PENALTY FOR FALSIFYING INFORMATION. Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISOR OR THE IRS.
