EX-99.(A)(1)(F) 7 a07-15737_1ex99da1f.htm EX-99.(A)(1)(F)

Exhibit 99(a)(1)(F)

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 SOCIAL SECURITY 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, any one of the individuals(1)

3.

 

 

 

Custodian account of a minor (Uniform Gift to Minors Act)

 

The minor(2)

4.

 

a.

 

The usual revocable savings trust account (grantor is also trustee)

 

The grantor-trustee(1)

 

 

b.

 

So-called trust account that is not a legal or valid trust under State law

 

The actual owner(1)

5.

 

 

 

Sole proprietorship account or single-owner LLC

 

The owner(3)

 

For this type of account:

 

 

 

Give the EMPLOYER IDENTIFICATION number of:

6.

 

 

 

A valid trust, estate, or pension trust

 

Legal entity(4)

7.

 

 

 

Corporate or LLC electing corporate status on Form 8832

 

The corporation

8.

 

 

 

Partnership or multi-member LLC

 

The partnership

9.

 

 

 

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

 

The organization

10.

 

 

 

A broker or registered nominee

 

The broker or nominee

11.

 

 

 

Account with 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

 

The public entity

(1)          List first and circle the name of the person whose number you furnish. If only one person on a joint account 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. You may also enter your business or “doing business as” name on the second name line. You may use either your social security number or, if you have one, your employer identification number. If you are a sole proprietor, the IRS encourages you to use your social security number.

(4)          List first and circle the name of the legal trust, estate or pension trust. Do not furnish the identifying 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 listed, 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

If you do not have a taxpayer identification number, apply for one immediately. To apply for an SSN, obtain Form SS-5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at www.socialsecurity.gov/online/ss-5.pdf. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/businesses/ and clicking on Employer ID Numbers under Related Topics. You can get Forms W-7 and SS-4 from the IRS by visiting www.irs.gov or by calling 1-800-TAX-FORM (1-800-829-3676). You will be subject to backup withholding on all payments unless you provide your TIN to the Paying Agent. All section references contained herein are to the Internal Revenue Code of 1986, as amended.

Payees Exempt From Backup Withholding

Payees specifically exempted from backup withholding on ALL payments include the following:

·       An organization exempt from tax under section 501(a), an individual retirement account, 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 agency or instrumentality thereof.

·       A State, the District of Columbia, a possession of the United States or any political subdivision or agency or instrumentality thereof.

·       A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof.

·       An international organization or any agency or instrumentality thereof.

Payees specifically exempted from backup withholding on interest and dividend payments include the following:

·       A corporation.

·       A financial institution.

·       A dealer in securities or commodities required to register in the U.S., the District of Columbia, or a possession of the U.S.

·       A real estate investment trust.

·       A common trust fund operated by a bank under section 584(a).

·       A trust exempt from tax under section 664 or a trust described in section 4947.

·       An entity registered at all times during the tax year under the Investment Company Act of 1940.

·       A foreign central bank of issue.

·       A middleman known in the investment community as a nominee or custodian.

Exempt payees described above should file the Substitute Form W-9 to avoid possible erroneous backup withholding. FILE THE SUBSTITUTE FORM W-9 WITH THE PAYER. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER. CHECK THE BOX MARKED “EXEMPT” IN PART II OF THE FORM AND RETURN IT TO THE PAYER.



Certain payments other than dividends that are not subject to information reporting are also not subject to backup withholding. For details, see sections 6041, 6041A(a), 6045, 6050A, 6050N and their regulations.

Privacy Act Notice.—Section 6109 requires most recipients of dividend, interest or other payments to give taxpayer identification numbers to payers who must report the payments to the IRS. The IRS uses the number for identification purposes and to help verify the accuracy of tax returns. The IRS also may 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. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold 28% 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.—Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

(4)   Misuse of Taxpayer Identification Numbers.—If the requester discloses or uses taxpayer identification numbers in violation of federal law, the requester may be subject to civil and criminal penalties.

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.