EX-99.(A)(1)(F) 9 ex99_a1f.htm

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.

 

 

 

 

 

 

 

 

 

 

Give the SOCIAL

 

 

SECURITY Number

For this type of account:

 

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.

 

 

Husband and wife (joint account)

 

The actual owner of the account or, if joint funds, either person(1)

4.

 

 

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

 

The minor(2)

5.

 

 

Adult and minor (joint account)

 

The adult or, if the minor is the only contributor, the minor(1)

6.

 

 

Account in the name of guardian or committee for a designated ward, minor, or incompetent person

 

The ward, minor, or incompetent person(3)

7.

 

 

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)

8.

 

 

Sole proprietorship account

 

The Owner(4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Give the EMPLOYER

 

 

IDENTIFICATION Number

For this type of account:

 

of:

9.

 

 

A valid trust, estate or pension trust

 

The legal entity (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title)(5)

10.

 

 

Corporate account

 

The corporation

11.

 

 

Religious, charitable, or educational organization account

 

The organization

12.

 

 

Partnership account held in the name of the business

 

The partnership

13.

 

 

Association, club, or other tax-exempt organization

 

The organization

14.

 

 

A broker or registered nominee

 

The broker or nominee

15.

 

 

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.

(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)

 

You must show your individual name, but you may also enter your business or “doing business” name. You may use either your Social Security Number or Employer Identification Number.

(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.

 

 


 

 

OBTAINING A NUMBER

 

If you do not have a taxpayer identification number or if you do not know your number, obtain Form SS-5, Application for 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 (the “IRS”) and apply for a number.

 

Payees generally exempt from backup withholding on payments by brokers include the following:

 

 

 

 

 

• 

A corporation.

 

 

 

 

• 

A financial institution.

 

 

 

 

• 

An organization exempt from a 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).

 

 

 

 

• 

The United States or any agency or instrumentality thereof.

 

 

 

 

• 

A State, the District of Columbia, a possession of the United States or any subdivision 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.

 

 

 

 

• 

A registered dealer in securities or commodities registered in the U.S. or a possession of the U.S.

 

 

 

 

• 

A real estate investment trust.

 

 

 

 

• 

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

 

 

 

 

• 

An entity registered at all times under the Investment Company Act of 1940.

 

 

 

 

• 

A foreign person.

 

 

 

 

• 

A futures commission merchant registered with the Commodity Futures Trading Commission.

 

 

 

 

• 

A person registered under the Investment Advisors Act of 1940 who regularly acts as a broker.

 

Exempt payees described above should provide an IRS Form W-9 or the Substitute Form W-9 (or the appropriate IRS Form W-8 in the case of foreign persons) to avoid possible backup withholding. PROVIDE THIS FORM TO THE PAYER, FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, CHECK THE “EXEMPT FROM BACKUP WITHHOLDING” BOX ON THE FORM, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYER.

 

2

 


 

 

 

 

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.

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