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Exhibit (a)(1)(vi)
 
GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
NUMBER ON SUBSTITUTE FORM W-9
 
Guidelines for Determining the Proper Identification Number to Give the Payor — 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 payor.
 
           
    Give the SOCIAL
    SECURITY number
For this type of account:   of —
1.
    An 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 or single-owner LLC   The owner(3)
           
 
           
    Give the EMPLOYER
    IDENTIFICATION
For this type of account:   number of —
6.
    Sole proprietorship or single-owner LLC   The owner(3)
7.
    A valid trust, estate or pension trust   The legal entity(4)
8.
    Corporate or LLC electing corporate status on Form 8832   The corporation
9.
    Association, club, religious, charitable, educational or other tax-exempt organization   The organization
10.
    Partnership or multi-member LLC   The partnership
11.
    A broker or registered nominee   The broker or nominee
12.
    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. 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 and you may also enter your business or “DBA” name on the second name line. You may use either your SSN or EIN (if you have one). If you are a sole proprietor, the IRS encourages you to use your SSN.
(4) List first and circle the name of the legal trust, estate or pension trust. (Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.)
 
NOTE:   If no name is circled when there is more than one name listed, 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
 
Obtaining a Number
 
If you don’t have a taxpayer identification number or you don’t know your number, obtain Form SS-5 (Application for a Social Security Number Card) or Form SS-4 (Application for Employer Identification Number) from your 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) of the Internal Revenue Code of 1986, as amended (the “Code”), 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 instrumentality thereof.
 
Other payees that may be exempt from backup withholding include:
 
  6. A corporation.
 
  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) of the Code.
 
  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 of the Code.
 
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 of the Code.
•  Payments to partnerships not engaged in a trade or business in the United States and that have at least one non-resident alien partner.
•  Payments of patronage dividends not paid in money.
•  Payments made by certain foreign organizations.
 
The chart below shows two of the types of payments that may be exempt from backup withholding. The chart applies to the exempt recipients listed above, 1 through 15.
 
       
      THEN the payment is exempt
IF the payment is for ...
 		    for ...
     
Interest and dividend payments     All exempt recipients except for 9
Broker transactions     Exempt recipients 1 through 13; also, a person who regularly acts as a broker and who is registered under the Investment Advisers Act of 1940
 
 
Exempt payees should file the Substitute Form W-9 to avoid possible erroneous backup withholding. FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, WRITE “EXEMPT” ON THE FACE OF THE FORM IN PART II, SIGN AND DATE THE FORM, AND RETURN IT TO THE PAYOR. Foreign payees who are not subject to backup withholding should complete the appropriate IRS Form W-8 and return it to the payor.
 
Privacy Act Notice
 
Section 6109 of the Code requires most recipients of dividend, interest or other payments to give their correct taxpayer identification numbers to payors who must report the payments to the IRS. The IRS uses the numbers for identification purposes and to help verify the accuracy of tax returns. It may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia and U.S. possessions to carry out their tax laws. It may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law enforcement and intelligence agencies to combat terrorism.
 
Payees must provide payors with their taxpayer identification numbers whether or not they are required to file tax returns. Payors 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 payor. Certain penalties may also apply.
 
Penalties
 
     
(1)
  Penalty for Failure to Furnish Taxpayer Identification Number — If you fail to furnish your correct taxpayer identification number to a payor, 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.