Exhibit (a)(1)(E)
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
GUIDELINES FOR DETERMINING THE PROPER IDENTIFICATION NUMBER TO GIVE THE PAYING
AGENT.-- 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 Paying Agent.
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GIVE NAME AND SOCIAL
FOR THIS TYPE OF ACCOUNT: SECURITY NUMBER OF --
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1. An individual's account The individual
2. Two or more individuals The actual owner of the account or, if
(joint account) 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. A revocable savings The grantor trustee (1)
trust account (in which
grantor is also trustee)
b. Any "trust" account The actual owner (1)
that is not a legal or
valid trust under State
law
5. Sole proprietorship The owner (3)
account
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FOR THIS TYPE OF ACCOUNT: GIVE NAME AND EMPLOYER IDENTIFICATION
NUMBER OF --
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6. A valid trust, estate, The legal entity (Do not furnish the
or pension trust identifying number of the personal
representative or trustee unless the legal
entity itself is not designated in the account
title.) (4)
7. Corporate account The corporation
8. Religious, charitable or The organization
educational organization
account
9. Partnership account held The partnership
in the name of the
business
10. Association, club, or The organization
other tax-exempt
organization
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
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(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 "doing business as" name. You may use either your Employer
Identification Number or your Social Security Number.
(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 OF SUBSTITUTE FORM W-9
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OBTAINING A NUMBER
If you don't have a taxpayer identification number or you do not know your
number, obtain Form SS-5, Application for a Social Security Number Card (for
resident individuals), Form SS-4, Application for Employer Identification Number
(for businesses and all other entities), or Form W-7 for International Taxpayer
Identification Number (for alien individuals required to file U.S. tax returns),
at the local office of the Social Security Administration or the Internal
Revenue Service and apply for a number.
To complete Substitute Form W-9 if you do not have a taxpayer identification
number, write "Applied For" in the space for the taxpayer identification number
in Part I, sign and date the Form, and give it to the requester. Generally, you
will then have 60 days to obtain a taxpayer identification number and furnish it
to the requester. If the requester does not receive your taxpayer identification
number within 60 days, backup withholding, if applicable, will begin and will
continue until you furnish your taxpayer identification number to the requester.
PAYEES EXEMPT FROM BACKUP WITHHOLDING
Unless otherwise noted herein, all references below to section numbers or to
regulations are references to the Internal Revenue Code and the regulations
promulgated thereunder.
PAYEES SPECIFICALLY EXEMPTED FROM BACKUP WITHHOLDING on ALL payments include the
following:
1. A corporation.
2. A financial institution.
3. An organization exempt from tax under Section 501(a), or an
individual retirement plan or a custodial account under Section
403(b)(7), if the account satisfies the requirements of Section
401(F)(2).
4. The United States or any agency or instrumentality thereof.
5. A State, the District of Columbia, a possession of the United
States, or any political subdivision or instrumentality thereof.
6. A foreign government or a political subdivision thereof, or any
agency or instrumentality thereof.
7. An international organization or any agency or instrumentality
thereof.
8. A registered dealer in securities or commodities registered in the
United States or a possession of the United States.
9. A real estate investment trust.
10. A common trust fund operated by a bank under Section 584(a).
11. An entity registered at all times during the tax year under the
Investment Company Act of 1940.
12. A foreign central bank of issue.
13. A future commission merchant registered with the Commodities Futures
Trading Commission.
14. A person registered under the Investment Advisors Act of 1940 who
regularly acts as a broker.
PAYMENTS OF DIVIDENDS AND PATRONAGE DIVIDENDS not generally subject to backup
withholding include the following:
- 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 which have at least one nonresident partner.
- Payments of patronage dividends where the amount received is not
paid in money.
- Payments made by certain foreign organizations.
- Payments made to a nominee.
PAYMENTS OF INTEREST not generally subject to backup withholding include the
following:
- Payments of interest on obligations issued by individuals. Note: You
may be subject to backup withholding if (i) this interest is $600 or
more, (ii) the interest is paid in the course of the Paying Agent's
trade or business, and (iii) you have not provided your correct
taxpayer identification number to the Paying Agent.
- 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.
- Payments made to a nominee.
Exempt payees described above should file a Substitute Form W-9 to avoid
possible erroneous backup withholding. FILE THIS FORM WITH THE PAYING AGENT.
FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE
FORM, AND RETURN IT TO THE PAYING AGENT.
Certain payments other than interest, dividends, and patronage dividends that
are not subject to information reporting are also not subject to backup
withholding. For details, see the regulations under Sections 6041, 6041A(a),
6045, and 6050A.
PRIVACY ACT NOTICES--Section 6109 requires most recipients of dividends,
interest, or other payments to give taxpayer identification numbers to the
Paying Agent who must report the payments to the IRS. The IRS uses the numbers
for identification purposes and to help verify the accuracy of your tax return.
The Paying Agent must be given the numbers whether or not recipients are
required to file tax returns. The Paying Agent must generally withhold 30% of
taxable interest, dividends, and certain other payments to a payee who does not
furnish a taxpayer identification number to the Paying Agent. 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 the Paying Agent, 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 STATEMENTS 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--If you falsify certifications
or affirmations, you are subject to criminal penalties including fines
and/or imprisonment.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.
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