EX-99 9 nyc466070.txt EXHIBIT (A)(1)(VIII)
Exhibit (a)(1)(viii) GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 Guidelines for Determining the Proper Identification Number to Give the Payor. -- Social Security numbers have nine digits separated by two hyphens, e.g., 000-00-0000. Employer identification numbers have nine digits separated by only one hyphen, e.g., 00-0000000. The table will help determine the number to give the payor. ------------------------------- ------------------------------ ------------------------------------- --------------------------- Give the Give the EMPLOYER SOCIAL SECURITY IDENTIFICATION For this type of account Number of- For this type of account: Number of- ------------------------------- ------------------------------ ------------------------------------- --------------------------- 1. An individual's account The individual 6. Sole proprietorship or The owner(3) single owner LLC 2. Two or more individuals The actual owner of the 7. A valid trust, estate, or Legal entity (Do not (joint account) account or, if combined pension trust furnish the identifying funds, any one of the number of the personal individuals(1) representative or trustee unless the legal entity itself is not designated in the account title.)(4) 3. Custodian account of a The minor(2) 8. Corporate or LLC electing The corporation minor (Uniform Gift to corporate status on Form 8832 Minors Act) 4. a. The usual revocable The grantor-trustee(1) 9. Association, club, The organization savings trust (grantor religious, charitable, is also trustee) educational or other tax-exempt organization b. So-called trust The actual owner(1) account that is not a legal or valid trust under State law 5. Sole proprietorship The owner(3) 10. Partnership or multi-member The partnership or single owner LLC LLC 11. A broker or registered nominee The broker or nominee 12. 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) You must show your individual name, but you may also enter your business or "DBA" name. You may use either your SSN or EIN (if you have one). (4) 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 Page 2 OBTAINING A NUMBER o Payments of tax-exempt interest (including If you do not have a taxpayer identification number (or exempt-interest dividends under section 852). "TIN") or you do not know your number, obtain Form SS-5, o Payments described in section 6049(b)(5) to Application for a Social Security Number Card, or Form non-resident aliens. SS-4, Application for Employer Identification Number, at o Payments on tax-free covenant bonds under the local office of the Social Security Administration section 1451. or the Internal Revenue Service and apply for a number. o Payments made by certain foreign organizations. PAYEES EXEMPT FROM BACKUP WITHHOLDING Payees which may be or which are specifically exempted Exempt payees described above should file Form W-9 to from backup withholding on all payments include the avoid possible erroneous backup withholding. FILE following: THIS FORM WITH THE PAYOR. FURNISH YOUR TAXPAYER o A corporation. IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF o A financial institution. THE FORM, SIGN AND DATE THE FORM, AND RETURN IT TO o An organization exempt from tax under section THE PAYOR. 501(a), or an individual retirement plan. o The United States or any agency or Certain payments other than interest, dividends, and instrumentality thereof. patronage dividends, that are not subject to o A State, the District of Columbia, a possession information reporting are also not subject to backup of the United States, or any subdivision or withholding. For details, see the regulations under instrumentality thereof. sections 6041, 6041A(a), 6045, and 6050A. o A foreign government, a political subdivision of a foreign government, or any agency or PRIVACY ACT NOTICE.--Section 6109 requires most instrumentality thereof. recipients of dividends, interest, or other payments o An international organization or any agency, or to give taxpayer identification numbers to payors who instrumentality thereof. must report the payments to the IRS. The IRS uses the o A registered dealer in securities or numbers for identification purposes and to help commodities registered in the U.S. or a verify the accuracy of tax returns. Payors must be possession of the U.S. given the numbers whether or not recipients are o A real estate investment trust. required to file tax returns. Payors must generally o A common trust fund operated by a bank under withhold 28% of taxable interest, dividend, and section 584(a). certain other payments to a payee who does not o An exempt charitable remainder trust, or a furnish a taxpayer identification number to a payor. non-exempt trust described in section 4947(a)(1). Certain penalties may also apply. o An entity registered at all times under the Investment Company Act of 1940. PENALTIES o A foreign central bank of issue. (1) PENALTY FOR FAILURE TO FURNISH TAXPAYER IDENTIFICATION NUMBER.--If you fail to furnish your Payments of dividends and patronage dividends not taxpayer identification number to a payor, you are generally subject to backup withholding include the subject to a penalty of $50 for each such failure following: unless your failure is due to reasonable cause and o Payments to nonresident aliens subject to not to willful neglect. withholding under section 1441. (2) CIVIL PENALTY FOR FALSE INFORMATION WITH RESPECT o Payments to partnerships not engaged in a trade TO WITHHOLDING.--If you make a false statement with or business in the U.S. and which have at least no reasonable basis which results in no imposition of one nonresident partner. backup withholding, you are subject to a $500 penalty. o Payments of patronage dividends where the (3) CRIMINAL PENALTY FOR FALSIFYING amount received is not paid in money. Information.-Willfully falsifying certifications or o Payments made by certain foreign organizations. affirmations may subject you to criminal penalties including fines and/or imprisonment. Payments of interest not generally subject to backup withholding include the following: FOR ADDITIONAL INFORMATION CONTACT YOUR TAX ADVISOR o Payments of interest on obligations issued by OR THE INTERNAL REVENUE SERVICE individuals. NOTE: You may be subject to backup withholding if this interest is $600 or more and is paid in the course of the payor's trade or business and you have not provided your correct taxpayer identification number to the payor.