EX-1.F 8 dex1f.txt EX (A) (1) (F) FORM W-9 EXHIBIT (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 GIVE THE SOCIAL FOR THIS TYPE GIVE THE SOCIAL OF ACCOUNT: SECURITY NUMBER OF: OF ACCOUNT: SECURITY NUMBER OF: -------------------------------------- -------------------------------------- 1. An individual's The individual account 2. Two or more The actual owner of the individuals account, or if combined (joint account) funds, the first individual on the account (1) 3. Husband and wife The actual owner of the (joint account) account or, if joint funds, the first individual on the account (1) 4. Custodian The minor (2) account of a minor (Uniform Gift to Minors Act) 5. Adult and minor The adult or, if the (joint account) minor is only contributor, the minor (1) 6. Account in the The ward, minor or name of guardian incompetent person (3) or committee for a designated ward, minor or incompetent person 7.a. The usual The grantor-trustee (1) revocable savings trust account (grantor is also trustee) b. So-called trust The actual owner (1) account that is not a legal or valid trust under State law 8. Sole The owner (4) proprietorship account
9. A valid trust, Legal entity (Do not estate, or furnish the identifying pension trust number of the personal representative or trustee unless the legal entity itself is not designated in the account title.) (5) 10. Corporate The corporation account 11. Association, The organization club, religious, charitable, educational, or other tax- exempt organization 12. Partnership The partnership account held in the name of the business 13. A broker or The broker or nominee registered nominee 14. 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) Circle the ward's, minor's or incompetent person's name and furnish such person's social security number. (4) Show the name of the owner. (5) 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 * The box in Part 3 of the form may be checked if you have not been issued a taxpayer identification number and have applied for a number or intend to apply for a number in the near future. If the box in Part 3 is checked and the Depositary is not provided with a taxpayer identification number by the distribution date, the Depositary will withhold 30% of all payments. BACKUP WITHHOLDING You are subject to backup withholding on payments for your tendered securities if: (1) you fail to certify your taxpayer identification number to the Depositary; (2) the Internal Revenue Service notifies the Depositary that you furnished an incorrect taxpayer identification number; (3) you are notified by the Internal Revenue Service that you are subject to backup withholding because you failed to report all your interest and dividends on your tax returns (for reportable interest and dividends only); or (4) you fail to certify to the Depositary that you are not subject to backup withholding under (3) above (for reportable interest and dividends only). OBTAINING A NUMBER If you do not have a taxpayer identification number or you do not know your number, obtain Form SS-5, Application for a Social Security Number Card, or Form SS-4, Application for Employer Identification Number, at the local office of the Social Security Administration or the Internal Revenue Service and apply for a number.* PAYEES AND PAYMENTS EXEMPT FROM BACKUP WITHHOLDING Payees specifically exempted from backup withholding on ALL payments include the following: (1) An organization exempt from tax under Section 501(a), or an individual retirement plan. (2) The United States or any agency or instrumentality thereof. (3) A State, the District of Columbia, a possession of the United States, or any subdivision or instrumentality thereof. (4) A foreign government, a political subdivision of a foreign government, or any agency or instrumentality thereof. (5) An international organization, or any agency or instrumentally thereof. Other payees that may be exempt from backup withholding include: (1) A corporation. (2) A financial institution. (3) A registered dealer in securities or commodities registered in the U.S., or a possession of the U.S. (4) A real estate investment trust. (5) A common trust fund operated by a bank under section 584(a). (6) A futures commission merchant registered with the Futures Trading Commission. (7) An entity registered at all times under the Investment Company Act of 1940. (8) A foreign control bank of issue. (9) A middleman known in the investment community as a nominee or listed in the most recent publication of the American Society of Corporate Secretaries, Inc., Nominee List. (10) A trust exempt from tax under Section 664 or described in Section 4947. 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 U.S. 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. . Section 404(k) distributions made by an ESOP. 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 this interest is $600 or more and is paid in the course of the payer's trade or business and you have not provided your correct taxpayer identification number to the payer. . 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. . Mortgage or student loan interest paid to you. Exempt payees described above should file Substitute Form W-9 to avoid possible erroneous backup withholding. FILE THIS FORM WITH THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE "EXEMPT" ON THE FACE OF THE FORM, DATE THE FORM AND RETURN IT TO THE PAYER. 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 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 numbers for identification purposes. Payers must be given the numbers whether or not recipients are required to file tax returns. Payers must generally withhold 30% of taxable interest, dividend, 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 willful neglect. (2)Civil Penalty for Falsifying Information.--Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. (3)Criminal Penalty for Falsifying Information.--Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment. FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE