EX-99.A.6 7 0007.txt EXHIBIT (A)(6) EXHIBIT (a)(6) 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.
For this type of account: Give the For this type of account: Give the SOCIAL SECURITY SOCIAL SECURITY number of : number of : -------------------------------- ----------------------------- ------------------------------- ----------------------------- 1. An individual's account The individual 8. Sole proprietorship account The Owner (4) 2. Two or more individuals The actual owner of the 9. A valid trust, estate Legal entity (Do not furnish (joint account) account or, if combined or pension fund. the identifying number of the funds, any one of the personal representative or individuals (1) trustee unless the legal entity itself is not 3. Husband and wife (joint The actual owner of the designated in the account account) account or, if joint funds, title.) (5) either person (1) 10. Corporate account The corporation 4. Custodian account of The minor (2) 11. Religious, charitable, The organization a minor (joint account) or educational organization account. 5. Adult and minor (joint The adult or, if the minor is account) the only contributor, the 12. Partnership account held The partnership minor (1) in the name of the business. 6. Account in the name of The ward, minor, or 13. Association, club, or The organization guardian or committee for a incompetent person (3) other Tax-exempt organization. designated ward, minor, or incompetent person. 14. A broker or registered The broker or nominee nominee. 7.a. The usual revocable The grantor-trustee (1) savings trust account 15. Account with the The public entity (grantor is also trustee). Department of Agriculture in the name of a public 7.b. So-called trust account The actual owner (1) entity (such as a State or that is not a legal or valid local government, school trust under State law. district, or person) that receives agricultural program payments. -------------------------------- ----------------------------- ------------------------------- -----------------------------
(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. GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
Obtaining a Number Certain payments other than interest, dividends, and If you don't have a taxpayer identification number ("TIN") patronage dividends, that are not subject to or you don't know your number, obtain Form SS-5, information reporting are also not subject to backup Application for a Social Security Number Card, or Form withholding. For details, see the Treasury regulations SS-4, Application for Employer Identification Number, at under sections 6041, 6041A(a), 6045, and 6050A. the local office of the Social Security Administration or the (All "section" references herein are to the Internal Internal Revenue Service ("IRS") and apply for a number. Revenue Code of 1986) Payees Exempt from Backup Withholding Privacy Act Notice -- Section 6109 Payees specifically exempted from backup withholding on requires you to furnish ALL payments include the following: your correct TIN to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, o A corporation. mortgage interest you paid, the acquisition or o A financial institution. abandonment of secured property, or contributions o An organization exempt from tax under section you made to an IRA. The IRS uses the numbers for 501(a), or an individual retirement plan. identification purposes and to help verify the o The United States or any agency or instrumentality accuracy of your tax return. Payers must generally thereof. withhold 31% of taxable interest, dividend, and o A State, the District of Columbia, a possession of certain other payments to a payee who does not the United States, or any subdivision or furnish a TIN to a payer. Certain penalties may apply. instrumentality thereof. o A foreign government, a political subdivision of a Penalties foreign government, or any agency or (1) Penalty for Failure to Furnish Tin -- If you fail instrumentality thereof. to furnish your TIN to a payer, you are subject to a o An international organization or any agency, or penalty of $50 for each such failure unless your instrumentality thereof. failure is due to reasonable cause and not to willful o A registered dealer in securities or commodities neglect. registered in the U.S. or a possession of the U.S. (2) Civil Penalty For False Information With o A real estate investment trust. Respect to Withholding-- If you make a false o A common trust fund operated by a bank under statement with no reasonable basis which results in section 584(a). no imposition of backup withholding, you are subject o An exempt charitable remainder trust, or a to a penalty of $500. non-exempt trust described in section 4947(a)(1). (3) Criminal Penalty For Falsifying Information-- o An entity registered at all times under the Willfully falsifying certifications or affirmations may Investment Company Act of 1940. subject you to criminal penalties including fines o A foreign central bank of issue. and/or imprisonment. Exempt payees described above nevertheless should file FOR ADDITIONAL Form W-9 to avoid possible erroneous backup INFORMATION CONTACT YOUR TAX CONSULTANT OR withholding. FILE THIS FORM WITH THE PAYER, THE IRS. FURNISH YOUR TIN, WRITE "EXEMPT" ON THE FACE OF THE FORM, AND RETURN IT TO THE PAYER. IF THE PAYMENTS ARE INTEREST, DIVIDENDS, OR PATRONAGE DIVIDENDS, ALSO SIGN AND DATE THE FORM.