GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9
Published on May 16, 2006
Exhibit (a)(l)(iv)
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.
|
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(1) | ||
|
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 the EMPLOYER IDENTIFICATION number 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.
|
Corporate | The corporation | ||
|
8.
|
Association, club, religion, 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 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 minors name and furnish the minors social security number. |
| (3) | Show the individuals name. You may also enter your business name. You may use your Social Security number or Employer Identification 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 ON SUBSTITUTE FORM
W-9
Page 2
Section references are to the Internal Revenue Code of 1986,
as amended
Obtaining a Number
If you dont have a taxpayer identification number or you
dont know your number, obtain Form SS-5, Application
for a Social Security Number Card, Form W-7, Application
for IRS Individual Taxpayer Identification Number 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 that may be exempt from backup
withholding if the payee properly establishes its entitlement to
such exemption through the provision of the requisite
documentation to the extent required by Treasury regulations.
| (1) | A corporation. | |
| (2) | An organization exempt from tax under section 501(a), or an individual retirement plan (IRA), or a custodial account under section 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 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. | |
| (15) | A trust exempt from tax under section 664 or described in section 4947. |
Payments of dividends generally not 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 that have at least one nonresident alien partner. | |
| | Payments made by certain foreign organizations. |
Payments of interest not generally subject to backup withholding
include the following:
| | 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 that are not subject to information reporting are also
not subject to backup withholding. For details see sections
6041, 6041A, 6042, 6044, 6045, 6049, 6050A, and 6050N, and the
regulations under such sections. Exempt payees should complete a
Substitute
Form W-9 to avoid
possible erroneous backup withholding.
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. The IRS uses the numbers for identification
purposes and to help verify the accuracy of your tax return and
may also provide this information to various government agencies
for tax enforcement or litigation purposes. The IRS may also
disclose this information to other countries under a tax treaty.
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
IRS