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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 Secur-ity 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.
<TABLE>
<CAPTION>
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Give the
Give the EMPLOYER
SOCIAL SECURITY IDENTIFICATION
For this type of account: number of -- For this type of account: number of --
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<S> <C> <C> <C>
1. An individual's The individual. 8. A valid trust, estate, or The legal entity (do not
account. pension furnish the identifying
2. Two or more individuals The actual owner of number of the personal
(joint account) the account or, if representative or trustee
combined funds, the first unless the legal entity
individual on the itself is not designated
account(1) in the account title(5)
3. Custodian The minor(2) 9. Corporate account The corporation
account of a 10. Religious, charitable, or The organization
minor educational organization
account
4. Adult and minor The adult or, if the minor 11. Partnership account held The partnership
(joint account) is the only contributor, the in the name of the
minor(1) business
5. Account in the name of The ward, minor, or 12. Association, club, or The organization
guardian or committee for incompetent person(3) other tax-exempt
a designated ward, minor, organization
or incompetent person
6. a. A revocable savings The grantor-trustee(1) 13. A broker or The broker or nominee
trust account (in which registered nominee
grantor is also trustee)
b. Any "trust" account that The actual owner(1) 14. Account with the The public entity
is not a legal or valid Department of
trust under state law Agriculture in the name
7. Sole proprietorship of public entity (such as
account The owner(4) a State or local
government, school
district, or prison) that
receives agricultural
rogram payments.
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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) Circle the ward's, minor's or incompetent person's name and furnish such
person's social security number.
(4) Show the name of the owner.
(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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<PAGE>
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
Obtaining a Number:
If you don't have a taxpayer identification number ("TIN") or you don't know
your number, obtain Form SS-5, Application for a Social Security Number Card,
or Form SS-4, Application for Employer Identification Number, at the local
office of the Social Security Administration or the Internal Revenue Service
and apply for a number. As soon as you receive your TIN, complete another W-9,
include your TIN, sign and date the form, and send it to the Depositary.
Payees Exempt from Backup Withholding:
Payees specifically exempted from backup withholding on ALL payments including
the following:
o A corporation.
o A financial institution.
o 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.
o The United States or any agency or
instrumentality thereof.
o A State, the District of Columbia, a
possession of the United States, or any subdivision or
instrumentality thereof.
o A foreign government, a political subdivision of a foreign government,
or any agency or instrumentality thereof.
o An international organization or any agency, or instrumentality
thereof.
o A registered dealer in securities or
commodities registered in the U.S. or a
possession of the U.S.
o A real estate investment trust.
o A common trust fund operated by a
bank under section 584(a) of the Code.
o An exempt charitable remainder trust, or a non-exempt trust described
in section 4947(a)(1) of the Code.
o An entity registered at all times under the Investment Company Act of
1940.
o A foreign central bank of issue.
Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
o Payments to nonresident aliens subject to withholding under section
1441 of the Code.
o Payments to partnerships not engaged in a trade or business in the
United States and which have at least one nonresident partner.
o Payments of patronage dividends where the amount renewed is not paid
in money.
o Payments made by certain foreign organizations.
o Payments made to a nominee.
Payments of interest not generally subject to backup withholding include the
following:
o 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 taxpayer identification number to the
payer.
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o Payments of tax-exempt interest (including exempt-interest dividends
under section 852) of the Code.
o Payments described in section 6049(b)(5) of the Code to nonresident
aliens.
o Payments on tax-free covenant bonds under section 1451 of the Code.
o Payments made by certain foreign
organizations.
o Payments made to a nominee.
Exempt payees described above must still complete the substitute form W-9
enclosed herewith to avoid possible erroneous backup withholding. File
substitute form W-9 with the payer, remembering to certify your taxpayer
identification number on Part III of the form, write "exempt" on the face of
the form and sign and date the form and return it to the payer.
Payments 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, 6050A, and 6050N of the Code and their regulations.
Privacy Act Notice: Section 6109 requires most recipients of dividends,
interest, or other payments to give taxpayer identification numbers to payers
who must report the payments to IRS. The IRS uses the numbers for
identification purposes and to help verify the accuracy of your tax return.
Payers must be given the numbers whether or not recipients are required to file
a tax return. Payers must generally withhold 31% of taxable interest,
dividends, and certain other payments to a payee who does not furnish a
taxpayer identification number to a payer. 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 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 a 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 INTERNAL REVENUE
SERVICE.
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