<PAGE>
Exhibit (a)(4)
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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<TABLE>
<CAPTION>
Give the
SOCIAL SECURITY
For this type of account: number of--
-----------------------------------------------
<S> <C>
1. An individual's account The individual
2. Two or more individuals The actual owner of
(joint account) the 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 usual revocable The grantor-
savings trust account trustee(1)
(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)
account
6. Sole proprietorship The owner(3)
7. A valid trust, estate, The legal entity
or pension trust (Do not furnish the
identifying number
of the personal
representative or
trustee unless the
legal entity itself
is not designated
in the account
title.)(4)
-----------------------------------------------
-----
</TABLE>
<TABLE>
<CAPTION>
Give the EMPLOYER
IDENTIFICATION
For this type of account: number of--
----
<S> <C>
8. Corporate account The corporation
9. Religious, charitable, The organization
or educational
organization account
10. Partnership account The partnership
held in the name of the
partnership
11. Association, club, or The organization
other tax-exempt
organization
12. A broker or registered The broker or
nominee nominee
13. 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.
(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.
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.
<PAGE>
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Page 2
Obtaining a Number
If you do not have a TIN or you don't know your number, obtain Form SS-5,
Application for a Social Security Number Card (for individuals), or Form SS-4,
Application for Employer Identification Number (for business and all other
entities), at the local office of the Social Security Administration or the
Internal Revenue Service and apply for a number.
Payees and Payments Exempt from Backup Withholding
Payees specifically exempted from backup withholding on broker transactions
include the following:
. A corporation.
. An organization exempt from tax under section 501(a) of the Internal
Revenue Code of 1986, as amended (the "Code"), or an individual retirement
plan.
. The United States of America (the "U.S.") or any of its agencies or
instrumentalities.
. A state, the District of Columbia, a possession of the U.S., 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.
. A foreign central bank of issue.
. A dealer in securities or commodities required to register in the U.S. or
a possession of the U.S.
. A futures commission merchant registered with the Commodity Futures
Trading Commission.
. A real estate investment trust.
. An entity registered at all times during the tax year under the Investment
Company Act of 1940.
. A common trust fund operated by a bank under section 584(a) of the Code.
. A financial institution.
. A person registered under the Investment Advisors Act of 1940 who
regularly acts as a broker.
Payments of dividends not generally subject to backup withholding include the
following:
. Payments to nonresident aliens subject to withholding under Section 1441
of the Code.
. Payments to partnership not engaged in a trade or business in the U.S. and
which have at least one nonresident partner.
. Payments described in Section 404(k) of the Code made by an employee stock
ownership plan.
. Payments made by certain foreign organizations.
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 payer's trade or business and you have not
provided your correct TIN to the payer.
. 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 nonresident
aliens.
. Payments on tax-free covenant bonds under section 1451 of the Code.
. Payments made by certain foreign organizations.
. Mortgage interest paid to you.
Exempt payees described above should complete a Substitute Form W-9 to avoid
possible erroneous backup withholding. YOU MUST FILE THE FORM W-9 WITH THE
PAYER. FURNISH YOUR TIN, WRITE "EXEMPT" ON THE FACE OF THE FORM W-9, SIGN AND
DATE THE FORM W-9 AND RETURN IT TO THE PAYER. IF YOU ARE A NONRESIDENT ALIEN
OR A FOREIGN ENTITY NOT SUBJECT TO BACK-UP WITHHOLDING, FILE WITH THE PAYER A
COMPLETED INTERNAL REVENUE FORM W-8BEN (CERTIFICATE OF FOREIGN STATUS).
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(a), 6042, 6044, 6045, 6049
and 6050A and 6050N of the Code and the regulations promulgated therein.
Privacy Act Notice.--Section 6109 of the Code requires most recipients of
dividends, interest, or other payments to give their TIN to payers who must
report the payments to IRS. The IRS uses the TIN for identification purposes.
Payers must generally withhold 31% of taxable interest, dividends, and certain
other payments to a payee who does not furnish a TIN to a payer. Certain
penalties may also apply.
Penalties
(1) Penalty for Failure to Furnish TIN.--If you fail to furnish your TIN to a
payer, 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 which results in no imposition
of backup withholding, you are subject to penalty of $500.
(3) Criminal Penalty for Falsifying Information.--Falsifying certifications or
affirmations may subject you to criminal penalties including fines and/or
imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE IRS
