Form W-9 (Rev. December 1996)

Give form to the

requester. Do NOT

send to the IRS.

Form

W-9

Request for Taxpayer

Identification Number and Certification

(Rev. December 1996)

Department of the Treasury

Internal Revenue Service

Name (If a joint account or you changed your name, see Specific Instructions on page 2.)

List account number(s) here (optional)

Address (number, street, and apt. or suite no.)

City, state, and ZIP code

Please print or type

For Payees Exempt From Backup

Withholding (See the instructions

on page 2.)

Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. For

individuals, this is your social security number

(SSN). However, if you are a resident alien OR a

sole proprietor, see the instructions on page 2.

For other entities, it is your employer

identification number (EIN). If you do not have a

number, see How To Get a TIN on page 2.

Social security number

Requester's name and address (optional)

Employer identification number

Note: If the account is in more than one name,

see the chart on page 2 for guidelines on whose

number to enter.

Certification

The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and

I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal

Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has

notified me that I am no longer subject to backup withholding.

Certification Instructions.--You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup

withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.

For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement

arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must

provide your correct TIN. (See the instructions on page 2.)

Sign

Here

Signature

Date

2. The IRS tells the requester that you

furnished an incorrect TIN, or

3. The IRS tells you that you are subject

to backup withholding because you did not

report all your interest and dividends on

your tax return (for reportable interest and

dividends only), or

Purpose of Form.--A person who is

required to file an information return with

the IRS must get your correct taxpayer

identification number (TIN) to report, for

example, income paid to you, real estate

transactions, mortgage interest you paid,

acquisition or abandonment of secured

property, cancellation of debt, or

contributions you made to an IRA.

4. You do not certify to the requester

that you are not subject to backup

withholding under 3 above (for reportable

interest and dividend accounts opened

after 1983 only), or

5. You do not certify your TIN when

required. See the Part III instructions on

page 2 for details.

Note: If a requester gives you a form other

than a W-9 to request your TIN, you must

use the requester's form if it is substantially

similar to this Form W-9.

What Is Backup Withholding?--Persons

making certain payments to you must

withhold and pay to the IRS 31% of such

payments under certain conditions. This is

called "backup withholding." Payments

that may be subject to backup withholding

If you give the requester your correct

TIN, make the proper certifications, and

report all your taxable interest and

dividends on your tax return, payments

you receive will not be subject to backup

withholding. Payments you receive will be

subject to backup withholding if:

1. You do not furnish your TIN to the

requester, or

Form

W-9

(Rev. 12-96)

Part I

Part II

Business name, if different from above. (See Specific Instructions on page 2.)

Cat. No. 10231X

Certain payees and payments are

exempt from backup withholding. See the

Part II instructions and the separate

Instructions for the Requester of Form

W-9.

Check appropriate box:

Individual/Sole proprietor

Corporation

Partnership

Other

Under penalties of perjury, I certify that:

Part III

Use Form W-9 to give your correct TIN

to the person requesting it (the requester)

and, when applicable, to:

1. Certify the TIN you are giving is

correct (or you are waiting for a number to

be issued),

2. Certify you are not subject to backup

withholding, or

3. Claim exemption from backup

withholding if you are an exempt payee.

include interest, dividends, broker and

barter exchange transactions, rents,

royalties, nonemployee pay, and certain

payments from fishing boat operators. Real

estate transactions are not subject to

backup withholding.

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.

Criminal Penalty for Falsifying

Information.-- Willfully falsifying

certifications or affirmations may subject

you to criminal penalties including fines

and/or imprisonment.

Penalties

Failure To Furnish TIN.--If you fail to

furnish your correct TIN to a requester, 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.

Misuse of TINs.--If the requester

discloses or uses TINs in violation of

Federal law, the requester may be subject

to civil and criminal penalties.

Form W-9 (Rev. 12-96)

Page

What Name and Number To

Give the Requester

Give name and SSN of:

For this type of account:

The individual

1. Individual

The actual owner of the

account or, if combined

funds, the first individual

on the account

2. Two or more

individuals (joint

account)

Specific Instructions

Name.--If you are an individual, you must

generally enter the name shown on your

social security card. However, if you have

changed your last name, for instance, due

to marriage, without informing the Social

Security Administration of the name

change, enter your first name, the last

name shown on your social security card,

and your new last name.

The minor

3. Custodian account of

a minor (Uniform Gift

to Minors Act)

The grantor-trustee

4. a. The usual

revocable savings

trust (grantor is

also trustee)

1. Interest, Dividend, and Barter

Exchange Accounts Opened Before 1984

and Broker Accounts Considered Active

During 1983. You must give your correct

TIN, but you do not have to sign the

certification.

The actual owner

b. So-called trust

account that is not

a legal or valid trust

under state law

2. Interest, Dividend, Broker, and

Barter Exchange Accounts Opened After

1983 and Broker Accounts Considered

Inactive During 1983. You must sign the

certification or backup withholding will

apply. If you are subject to backup

withholding and you are merely providing

your correct TIN to the requester, you must

cross out item 2 in the certification before

signing the form.

The owner

5. Sole proprietorship

Give name and EIN of:

For this type of account:

3. Real Estate Transactions. You must

sign the certification. You may cross out

item 2 of the certification.

A valid trust, estate, or

pension trust

Legal entity

4. Other Payments. You must give your

correct TIN, but you do not have to sign

the certification unless you have been

notified that you have previously given an

incorrect TIN. "Other payments" include

payments made in the course of the

requester's trade or business for rents,

royalties, goods (other than bills for

merchandise), medical and health care

services (including payments to

corporations), payments to a nonemployee

for services (including attorney and

accounting fees), and payments to certain

fishing boat crew members.

The corporation

Corporate

The organization

Association, club,

religious, charitable,

educational, or other

tax-exempt

organization

5. Mortgage Interest Paid by You,

Acquisition or Abandonment of Secured

Property, Cancellation of Debt, or IRA

Contributions. You must give your correct

TIN, but you do not have to sign the

certification.

The partnership

Partnership

The broker or nominee

A broker or registered

nominee

10.

The public entity

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

11.

Privacy Act Notice

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.

Circle the minor's name and furnish the minor's SSN.

You must show your individual name, but you may also

enter your business or "doing business as" name. You

may use either your SSN or EIN (if you have one).

List first and circle the name of the legal trust, estate,

or pension trust. (Do not furnish the TIN 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 more than one

name is listed, the number will be considered to

be that of the first name listed.

Sole Proprietor.--You must enter your

individual name as shown on your social

security card. You may enter your

business, trade, or "doing business as"

name on the business name line.

Sole proprietorship

The owner

12.

Note: Writing "Applied For" means that

you have already applied for a TIN OR that

you intend to apply for one soon.

Part I--Taxpayer Identification Number

(TIN)

You must enter your TIN in the appropriate

box. If you are a resident alien and you do

not have and are not eligible to get an

SSN, your TIN is your IRS individual

taxpayer identification number (ITIN). Enter

it in the social security number box. If you

do not have an ITIN, see How To Get a

TIN below.

Part II--For Payees Exempt From

Backup Withholding

Individuals (including sole proprietors) are

not exempt from backup withholding.

Corporations are exempt from backup

withholding for certain payments, such as

interest and dividends. For more

information on exempt payees, see the

separate Instructions for the Requester of

Form W-9.

Part III--Certification

For a joint account, only the person whose

TIN is shown in Part I should sign (when

required).

If you are exempt from backup

withholding, you should still complete this

form to avoid possible erroneous backup

withholding. Enter your correct TIN in Part

I, write "Exempt" in Part II, and sign and

date the form.

Section 6109 of the Internal Revenue Code

requires you to give your correct TIN to

persons who must file information returns

with the IRS to report interest, dividends,

If you are a nonresident alien or a foreign

entity not subject to backup withholding,

give the requester a completed Form W-8,

Certificate of Foreign Status.

Other Entities.--Enter the business name

as shown on required Federal tax

documents. This name should match the

name shown on the charter or other legal

document creating the entity. You may

enter any business, trade, or "doing

business as" name on the business name

line.

Note: See the chart on this page for further

clarification of name and TIN combinations.

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.

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.

How To Get a TIN.--If you do not have a

TIN, apply for one immediately. To apply

for an SSN, get Form SS-5 from your local

Social Security Administration office. Get

Form W-7 to apply for an ITIN or Form

SS-4 to apply for an EIN. You can get

Forms W-7 and SS-4 from the IRS by

calling 1-800-TAX-FORM

(1-800-829-3676).

If you do not have a TIN, write "Applied

For" in the space for the TIN, sign and

date the form, and give it to the requester.

For interest and dividend payments, and

certain payments made with respect to

readily tradable instruments, you will

generally have 60 days to get a TIN and

give it to the requester. Other payments

are subject to backup withholding.

If the account is in joint names, list first

and then circle the name of the person or

entity whose number you enter in Part I of

the form.

If you are a sole proprietor and you have

an EIN, you may enter either your SSN or

EIN. However, using your EIN may result in

unnecessary notices to the requester.

You must provide your TIN whether or

not you are required to file a tax return.

Payers must generally withhold 31% of

taxable interest, dividend, and certain other

payments to a payee who does not give a

TIN to a payer. Certain penalties may also

apply.