EX-99.5 15 dex995.txt GUIDELINES FOR CERTIFICATION ON FORM W-9 EXHIBIT 99.5 GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 Guidelines for Determining the Proper Identification Number to Provide 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 that you should provide to the payer.
--------------------------------------------- ---------------------------- Give the SOCIAL SECURITY For this type of account: number of-- --------------------------------------------- ---------------------------- 1. An individual's account The individual 2. Two or more individuals (joint account) The actual owner of the account or, if combined funds, the first individual on the account(1) 3. Husband and wife (joint account) The actual owner of the account or, if joint funds, the first individual on the account(1) 4. Custodian account of a minor (Uniform The minor(2) Gift to Minors Act) 5. Adult and minor (joint account) The adult or, if the minor is the only contributor, the minor(1) 6. Account in the name of guardian or The ward, minor, or committee for a designated ward, minor, incompetent person(4) or incompetent person 7. a. The usual revocable savings trust The grantor trustee(1) account (grantor is also trustee) b. So-called trust account that is not a The actual owner(1) legal or valid trust under State law 8. Sole proprietorship account The owner(5) --------------------------------------------- ----------------------------
--------------------------------------------- ---------------------------- Give the EMPLOYER IDENTIFICATION For this type of account: number of-- --------------------------------------------- ---------------------------- 9. A valid trust, estate, or pension trust Legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)(3) 10. Corporate account The corporation 11. Religious, charitable, educational or The organization other tax-exempt organization account 12. Partnership account held in the name of The partnership the business 13. Association, club, or other tax-exempt The organization organization 14. A broker or registered nominee The broker or nominee 15. Account with the Department of The public entity 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. (2) Circle the minor's name and furnish the minor's social security number. (3) List first and circle the name of the legal trust, estate, or pension trust. (4) Circle the ward's, minor's or incompetent persons name and furnish such person's social security number. (5) Show the name of the owner. You may use either a social security number or an employer identification number (if you have one). 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.