sec document

EX-99 12 ex99htos2a03725_08152005.htm sec document

EXHIBIT 99(h)
IMPORTANT TAX INFORMATION

Under the Federal income tax law, you are subject to certain penalties as well
as withholding of tax at the applicable rate if you have not provided us with
your correct social security number or other taxpayer identification number.
PLEASE READ THIS NOTICE CAREFULLY.

You (as a payee) are required by law to provide us (as payer) with your correct
taxpayer identification number. If you are an individual, your taxpayer
identification number is your social security number. Otherwise, your taxpayer
identification number is the employer identification number issued by the IRS.
If you have not provided us with your correct taxpayer identification number,
you may be subject to a $50 penalty imposed by the Internal Revenue Service. In
addition, interest, dividends, and other payments that we make to you may be
subject to backup withholding.

If backup withholding applies, a payor is required to withhold at the IRS
mandated applicable rate from interest, dividends and other payments made to
you. Backup withholding is not an additional tax. Rather, the tax liability of
persons subject to backup withholding will be reduced by the amount of tax
withheld. If withholding results in an overpayment of taxes, a refund may be
obtained.

Enclosed is a reply envelope in which you must return the enclosed Form W-9 to
furnish us your correct name and taxpayer identification number. Please read the
instructions below, sign and date the Form W-9 and return to us.

INSTRUCTIONS FOR SUBSTITUTE FORM W-9 FOR CERTIFICATION OF
TAXPAYER IDENTIFICATION NUMBER
------------------------------

(SELECTION REFERENCES TO 60-day period. Under for backup withholding
THE INTERNAL REVENUE option (1), a payer must because you failed to
CODE.) PURPOSE OF FORM.- backup withhold on any report all your interest
A person who is required withdrawals you make from and dividends on your tax
to file an information your account after 7 return (for reportable
return with the IRS must business days after the interest and dividends
obtain your correct TIN requester receives this only), or 4. You fail to
to report income paid to form back from you. Under certify to the requester
you, real estate option (2), the payer that you are not subject
transactions, mortgage must backup withhold on to backup withholding
interest you paid, the any reportable interest under (3) above (for
acquisition or or dividend payments made reportable interest and
abandonment of secured to your account, dividend accounts opened
property, or regardless of whether you after 1983 only), or 5.
contributions you made to make any withdrawals. The You fail to certify your
an IRA. Use Form W-9 to backup withholding under TIN. This applies only to
furnish your correct TIN option (2) must begin no reportable interest,
to the requester (the later than 7 business dividend, broker, or
person asking you to days after the requester barter exchange accounts
furnish your TIN) and, receives this form back. opened after 1983, or
when applicable, (1) to Under option (2), the broker accounts
certify that the TIN you payer is required to considered inactive in
are furnishing is correct refund the amounts 1983. Except as explained
(or that you are waiting withheld if your in (5) above, other
for a number to be certified TIN is received reportable payments are
issued), (2) to certify within the 60-day period subject to backup
that you are not subject and you were not subject withholding only if (1)
to backup withholding, to backup withholding or (2) above applied.
and (3) to claim during that period. NOTE: Certain payees and
exemption from backup WRITING "APPLIED FOR" ON payments are exempt from
withholding if you are an THE FORM MEANS THAT YOU backup withholding and
exempt payee. Furnishing HAVE ALREADY APPLIED FOR information reporting.
your correct TIN and A TIN OR THAT YOU INTEND See PAYEES AND PAYMENTS
making the appropriate TO APPLY FOR ONE IN THE EXEMPT FROM BACKUP
certifications will NEAR FUTURE. As soon as WITHHOLDING, below and
prevent certain payments you receive your TIN, EXEMPT PAYEES AND
from being subject to complete another Form PAYMENTS under SPECIFIC
backup withholding. NOTE: W-9, include your TIN, INSTRUCTIONS, below, if
IF A REQUESTER GIVES YOU sign and date the form, you are an exempt payee.
A FORM OTHER THAN A W-9 and give it to the PAYEES AND PAYMENTS
TO REQUEST YOUR TIN, YOU requester. WHAT IS BACKUP EXEMPT FROM BACKUP
MUST USE THE REQUESTER'S WITHHOLDING?-Persons WITHHOLDING-The following
FORM. HOW TO OBTAIN A making certain payments is a list of payees
TIN.-If you do not have a to you are required by exempt from backup
TIN, apply for one the IRS to withhold at withholding and for which
immediately. To apply, the applicable rate from no information reporting
get FORM SS-5, payments that meet is required. For interest
Application for a Social certain conditions. This and dividends, all listed
Security Number Card (for is called "backup payees are exempt except
individuals), from your withholding." Payments item (9). For broker
local office of the that could be subject to transactions, payees
Social Security backup withholding listed in (1) through
Administration, or FORM include interest, (13) and a person
SS-4, Application for dividends, broker and registered under the
Employer Identification barter exchange Investment Advisers Act
Number (for businesses transactions, rents, of 1940 who regularly
and all other entities), royalties, nonemployee acts as a broker as
from your local IRS compensation, and certain exempt. Payments subject
office. To complete Form payments from fishing to reporting under
W-9 if you do not have a boat operators, but do sections 6041 and 6041A
TIN, write "Applied for" not include real estate are generally exempt from
in the space for the TIN, transactions. If you give backup withholding only
sign and date the form, the requester your if made to payees
and give it to the correct TIN, make the described in items (1)
requester. Generally, you appropriate through (7), except a
will then have 60 days to certifications, and corporation that provides
obtain a TIN and furnish report all your taxable medical and health care
it to the requester. If interest and dividends on services or bills and
the requester does not your tax return, your collects payments for
receive your TIN within payments will not be such services is not
60 days, backup subject to backup exempt from backup
withholding, if withholding. Payments you withholding or
applicable, will begin receive will be subject information reporting.
and continue until you to backup withholding if: Only payees described in
furnish your TIN to the 1. You do not furnish items (2) through (6) are
requester. For reportable your TIN to the exempt from backup
interest or dividends requester, or 2. The IRS withholding for barter
payments, the payer must notifies the requester exchange transactions,
exercise one of the that you furnished an patronage dividend, and
following options incorrect TIN, or 3. You payments by certain
concerning backup are notified by the IRS fishing boat operators.
withholding during this that you are subject to

(1) A corporation. (2) An For details, see sections services (including
organization exempt from 6041, 6041A(a), 6042, attorney and accounting
tax under section 501(a), 6044, 6045, 6049, 6050A, fees), and payments to
or an IRA, or a custodial and 6050N, and their certain fishing boat crew
account under section regulations. members. (5) MORTGAGE
403(b)(7). (3) The United PENALTIES FAILURE TO INTEREST PAID BY YOU,
States or any of its FURNISH TIN.--If you fail ACQUISITION OR
agencies or to furnish your correct ABANDONMENT OF SECURED
instrumentalities. (4) A TIN to a requester, you are PROPERTY, OR IRA
state, the District of subject to a penalty of CONTRIBUTIONS. --You are
Columbia, a possession of $50 for each such failure required to furnish your
the United States, or any unless your failure is correct TIN, but you are
of their political due to reasonable cause not required to sign the
subdivisions or and not to willful certification. (6) EXEMPT
instrumentalities. (5) A neglect. CIVIL PENALTY PAYEES AND PAYMENTS.--If
foreign government or any FOR FALSE INFORMATION you are exempt from
of its political WITH RESPECT TO backup withholding, you
subdivisions, agencies, WITHHOLDING.--If you make should complete this form
or instrumentalities. (6) a false statement with no to avoid possible
An international reasonable basis that erroneous backup
organization or any of results in no of backup withholding. Enter your
its agencies or withholding, you are correct TIN write
instrumentalities. (7) A subject to a $500 "EXEMPT" on Form W-9,
foreign central bank of penalty. CRIMINAL PENALTY sign and date the form.
issue. (8) A dealer in FOR FALSIFYING If you are a nonresident
securities or commodities INFORMATION.--Willfully alien or foreign entity
required to register in falsifying certifications not subject to backup
the United States or a or affirmations may withholding, give the
possession of the United subject you to criminal requester a completed
States. (9) A futures penalties including fines FORM W-8, Certificate of
commission merchant and/or imprisonment. Foreign Status. (7) TIN
registered with the SPECIFIC INSTRUCTIONS "APPLIED FOR."--Follow
Commodity Futures Trading NAME.--If you are an the instructions under
Commission. (10) A real individual, you must How To Obtain a TIN, on
estate investment trust generally provide the page 1, sign and date
(11) An entity registered name shown on your social this form.
at all times during the security card. However, SIGNATURE.--For a joint
tax year under the if you have changed your account, only the person
Investment Company Act of last name, for instance, whose TIN is shown in
1940. (12) A common trust due to marriage, without Part I should sign the
fund operated by a bank informing the Social form. PRIVACY ACT
under section 584(a). Security Administration NOTICE.--Section 6109
(13) A financial of the name change, requires you to furnish
institution. (14) A please enter your first your correct TIN to
middleman known in the name, the last name shown persons who must file
investment community as a on your social security information returns with
nominee or listed in the card and your new last the IRS to report
most recent publication name. If you are a sole interest, dividends, and
of the American Society proprietor, you must certain other income paid
of Corporate Secretaries furnish your individual to you, mortgage interest
exempt from tax under name and either your SSN you paid, the acquisition
section 664 or described or EIN. You may also or abandonment of secured
in section 4947. Payments enter your business name property, or
of dividends and on Form W-9. Enter your contributions you made to
patronage dividends name(s) as shown on your an IRA. The IRS uses the
generally not subject to social security card numbers for
backup withholding and/or as it was used to identification purposes
include the following: o apply for your EIN on and to help verify the
Payments to nonresident Form SS-4. SIGNING THE accuracy of your tax
aliens subject to CERTIFICATION.-- (1) return. You must provide
withholding under section INTEREST, DIVIDEND, AND your TIN whether or not
1441. o Payments to BARTER EXCHANGE ACCOUNTS you are required to file
partnerships not engaged OPENED BEFORE 1984 AND a tax return. Payers must
in a trade or business in BROKER ACCOUNTS generally withhold the
the United States and CONSIDERED ACTIVE DURING applicable taxable
that have at least one 1983.--You are required interest, dividend, and
nonresident partner. o to furnish your correct certain other payments to
Payments of patronage TIN, but you are not a payee who does not
dividends not paid in required to sign the furnish a TIN to a payer.
money. o Payments made by certification. (2) Certain penalties may
certain foreign INTEREST, DIVIDEND, also apply.
organizations. o Payments BROKER AND BARTER
of interest generally not EXCHANGE ACCOUNTS OPENED WHAT NAME AND NUMBER TO
subject to backup AFTER 1983 AND BROKER GIVE THE REQUESTER
withholding include the ACCOUNTS CONSIDERED ----------------------------------
following: o Payments of INACTIVE DURING FOR THIS TYPE GIVE NAME AND
interest on obligations 1983.--You must sign the OF ACCOUNT: SSN OF:
issued by individuals. certification or backup ----------------------------------
NOTE: YOU MAY BE SUBJECT withholding will apply. 1. Individual The individual
TO BACKUP WITHHOLDING IF If you are subject to
THIS INTEREST IS $600 OR backup withholding and 2. Two or more The actual owner
MORE AND IS PAID IN THE you are merely providing individuals of the account
COURSE OF THE PAYER'S your correct TIN to the (joint account) or, if combined
TRADE OR BUSINESS AND YOU requester, you must cross funds, the first
HAVE NOT PROVIDED YOUR out item (2) in the individual on
CORRECT TIN TO THE PAYER. certification before the account(1)
o Payments of tax-exempt signing the form. (3)
interest (including REAL ESTATE 3. The Custodian The minor(2)
exempt-interest dividends TRANSACTIONS.--You must account of a
under section 852). o sign the certification. minor (Uniform
Payments described in You may cross out item Gift to Minors
section 6049(b)(5) to (2) of the certification. Act)
nonresident aliens. o (4) OTHER PAYMENTS.--You
Payments on tax-free are required to furnish 4. a. The usual The grantor-
covenant bonds under your correct TIN, but you revocable trustee(1)
section 1451. o Payments are not required to sign savings trust
made by certain foreign the certification unless (grantor is also
organizations. o Mortgage you have been notified of trustee)
interest paid by you. an incorrect TIN. Other b. So-called The actual
Payments that are not payments include payments trust account owner(1)
subject to information made in the course of the that is not a
reporting are also not requester's trade or legal Or valid
subject to backup business for rents, trust under
withholding. royalties, goods (other state law
than bills for
merchandise), medical and 5. Sole The owner(3)
health care services, proprietorship
payments to a nonemployee ----------------------------------
for

----------------------------------
FOR THIS TYPE GIVE NAME AND
OF ACCOUNT: EIN OF:
----------------------------------
6. Sole The owner(3)
proprietorship

7. A valid Legal entity(4)
trust, estate, or
pension trust

8. Corporate The corporation

9. Association, The organization
club religious,
charitable,
educational, or
other tax-exempt
organization

10. Partnership The partnership

11. A broker or The broker or
registered nominee
nominee

12. Account with The public entity
the 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.
2 Circle the minor's name and
furnish the minor's social
security number.
3 Show the individual's name. See
item 5 or 6. You may also enter
your business name.
4 List first and circle the name of
the legal trust, estate, or
pension trust. (Do not furnish
the identification number of the
personal representative or
trustee unless the legal entity
itself is not designated in 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.