EX-99.(A)(1)(F) 7 a2200658zex-99_a1f.htm EX-99.(A)(1)(F)

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 of account:
   GIVE name and
SOCIAL SECURITY
number (SSN) of:
 
1.   Individual   The individual

2.
 
Two or more individuals (joint account)
 
The actual owner of the account or, if combined funds, the first individual on the account(l)

3.
 
Custodian account of a minor (Uniform Gift to Minors Act)
 
The minor(2)

4.
 
(a)
 
The usual revocable savings trust (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
 
The owner(3)


 
For this type of account:
   Give name and
EMPLOYER IDENTIFICATION
number (EIN) of:
 
6.   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.)(4)

7.
 
Corporation
 
The corporation

8.
 
Association, club, religious, charitable, educational or other tax-exempt organization
 
The organization

9.
 
Partnership
 
The partnership

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 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 an SSN, that person's number must be furnished.

(2)
Circle the minor's name and furnish the minor's SSN.

(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.

Section references are to the Internal Revenue Code.

        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 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 Exempt from Backup Withholding.    The following is a list of payees exempt from backup withholding and for which no information reporting is required. For interest and dividends, all listed payees are exempt except item (9). For broker transactions, payees listed in (1) through (13) are exempt. A person registered under the Investment Advisers Act of 1940 who regularly acts as a broker is also exempt. Payments subject to reporting under sections 6041 and 6041A are generally exempt from backup withholding only if made to payees described in items (1) through (7), except that the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding or information reporting: medical and health care payments, attorneys' fees and payments for services paid by a federal executive agency. Only payees described in items (2) through (6) are exempt from backup withholding for barter exchange transactions and patronage dividends.

    (1)
    A corporation.

    (2)
    An organization exempt from tax under section 501(a), or an individual retirement plan ("IRA"), or a custodial account under 403(b)(7) if the account satisfies the requirements of section 401(f)(2).

    (3)
    The United States or any of its agencies or instrumentalities.

    (4)
    A State, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities.

    (5)
    A foreign government or any of its political subdivisions, agencies, or instrumentalities.

    (6)
    An international organization or any of its agencies or instrumentalities.

    (7)
    A foreign central bank of issue.

    (8)
    A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States.

    (9)
    A futures commission merchant registered with the Commodity Futures Trading Commission.

    (10)
    A real estate investment trust.

    (11)
    An entity registered at all times during the tax year under the Investment Company Act of 1940.

    (12)
    A common trust fund operated by a bank under section 584(a).

    (13)
    A financial institution.

    (14)
    A middleman known in the investment community as a nominee or custodian or listed in the most recent publication of the American Society of Corporate Secretaries, Inc., Nominee List.

    (15)
    A trust exempt from tax under section 664 or described in section 4947.

        Payments of dividends and patronage dividends generally not subject to backup withholding also 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 that have at least one nonresident partner.

    •
    Payments of patronage dividends not paid in money.

    •
    Payments made by certain foreign organizations.

    •
    Section 404(k) distributions made by an ESOP.

        Payments of interest generally not 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 interest paid to you.

        Payments that are not subject to information reporting are also not subject to backup withholding. For details see sections 6041, 6041(A), 6042, 6044, 6045, 6049, 6050A and 6050N, and the regulations under such sections.

        Privacy Act Notice.    Section 6109 requires you to give your correct taxpayer identification number to persons who must file information returns with the IRS to report interest, dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA or Archer MSA. The IRS uses the numbers for identification purposes and to help verify the accuracy of your tax return. The IRS may also 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. You must provide your taxpayer identification number whether or not you are required to file a tax return. Payers must generally withhold 28% 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 to willful neglect.

        (2)    Civil Penalty for False Information with Respect to Withholding.    If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

        (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