EX-99.(A)(1)(VII) 8 dex99a1vii.txt GUIDELINES FOR CERTIFICATION GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 Guidelines for Determining the Proper Identification Number to Give to Computershare Trust Company of New York. 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 to Computershare Trust Company of New York. ------------------------------------- -------------------------------------
Give the SOCIAL SECURITY For this type of account: number of-- ------------------------------------------------ 1. Individual The individual 2. Two or more individuals The actual owner (joint account) (joint account) of 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-trustee savings trust account (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 (4)
Give the Employee Identification For this type of account: number of-- ------ 6. Sole proprietorship The owner (4) 7. A valid trust, estate The legal entity (4) or pension trust 8. Corporate The corporation 9. Association, club, The organization religious, charitable or educational 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
------------------------------------- ------------------------------------- (1) List first and circle the name of the person whose number you furnish. If only one person 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 (if you have one). (4) List first and circle the name of the legal trust, estate or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated on the account title.) 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 OF SUBSTITUTE FORM W-9 Obtaining a Number If you don't have a TIN or you don't know your number, obtain Form SS-5, Application for a Social Security 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. Payees Exempt From Backup Withholding Payees specifically exempted from backup withholding include the following: . An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2). . 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: . A corporation. . A foreign central bank of issue. . 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 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). . A financial institution. . A middleman known in the investment community as a nominee or custodian. . A trust exempt from tax under section 664 or described in section 4947. Payments Exempt From Backup Withholding Dividends and patronage dividends that generally are exempt from backup withholding include: . Payments to nonresident aliens subject to withholding under section 1441. . Payments to partnerships not engaged in a trade or business in the United States and that have at least one nonresident alien partner. . Payments of patronage dividends not paid in money. . Payments made by certain foreign organizations. . Section 404(k) distributions made by an ESOP. Interest payments that generally are exempt from backup withholding include: . 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 a correct TIN to the payer. . Payments of tax-exempt interest (including exempt-interest dividends under section 852). . Payments described in section 6049(b)(5) to nonresident aliens. . Payments on tax-free covenant bonds under section 1451. .Payments made by certain foreign organizations. . Mortgage or student loan interest paid to you. Exempt payees described above should file Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR TIN, WRITE "EXEMPT" ON THE FACE OF THE FORM AND SIGN AND DATE THE FORM. Certain payments other than interest, dividends and patronage dividends not subject to information reporting are also not subject to backup withholding. For details, see the regulations under Internal Revenue Code sections 6041, 6041A, 6042, 6044, 6045, 6049, 6050A and 6050N. Privacy Act Notice.--Section 6109 of the Internal Revenue Code requires you to give your correct TIN to persons who must file information returns with the IRS to report, among other things, interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA or MSA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states and the District of Columbia to carry out their tax laws. You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 31% of taxable interest, dividend and certain other payments to a payee who does not give a TIN to a payer. Certain penalties may also apply. Penalties (1) Penalty for Failure to Furnish TIN.--If you fail to furnish your correct TIN to a requester, 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 and Criminal Penalties for False Information.--If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty. Willfully falsifying certifications or affirmations may also subject you to criminal penalties including fines and/or imprisonment. FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE