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 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. All “Section”
references are to the Internal Revenue Code of 1986, as amended. “IRS” is the Internal Revenue Service.
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| For this type of account |
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Give the Social Security number of: |
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| 1. |
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Individual |
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The individual |
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| 2. |
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Two or more individuals (joint account) |
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The actual owner of the account or, if combined funds, the first individual on the account(1) |
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Custodian account of a minor (Uniform Gift to Minors Act) |
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The minor(2) |
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a. The usual revocable savings trust account (grantor is also trustee) |
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The grantor-trustee(1) |
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b. So-called trust account that is not a legal or valid trust under State law |
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The actual owner(1) |
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Sole proprietorship account |
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The owner(3) |
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| For this type of account |
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Give the Employer
Identification number of: |
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A valid trust, estate, or pension trust |
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Legal entity(4) |
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Corporate account or LLC electing corporate status |
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The corporation |
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Association, club, religious, charitable, educational or other tax-exempt organization |
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The organization |
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Partnership or multi-member LLC |
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The partnership |
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A broker or registered nominee |
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The broker or nominee |
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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 |
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The public entity |
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Sole proprietorship or single member LLC |
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The owner(3) |
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List first and circle the name of the person whose number you furnish. If only one person on a joint account has a social security number, that person’s number must be
furnished. |
| 2 |
Circle the minor’s name and furnish the minor’s social security number. |
| 3 |
You must show your individual name, but you may also enter your business or “doing business as” name. You may use either your social security number or employer
identification number (if you have one). |
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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 more than one name is listed, the number will be considered to be that of the first name listed.
How to Obtain a TIN
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 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 (“IRS”) and apply for a number. You may get
such forms at www.irs.gov or by calling 1 800 TAX-FORM (1-800-829-3676)
Payees Exempt from Backup Withholding
Payees specifically exempt from backup withholding include the following:
| 1. |
An organization exempt from tax under section 501(a), an individual retirement account (IRA) or a custodial account under section 403(b)(7) if the account satisfies the
requirements of Section 401(f)(2). |
| 2. |
The United States or any of its agencies or instrumentalities. |
| 3. |
A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities. |
| 4. |
A foreign government or any of its political subdivisions, agencies, or instrumentalities. |
| 5. |
An international organization or any of its agencies or instrumentalities. |
Payees that may be exempt from backup withholding include:
| 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. |
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A real estate investment trust. |
| 11. |
An entity registered at all times during the tax year under the Investment Company Act of 1940. |
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A common trust fund operated by a bank under section 584(a). |
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A financial institution. |
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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. |
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.
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| IF the payment is for... |
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THEN the payment is exempt for... |
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| Interest and dividend payments |
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All exempt recipients except for 9 |
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| Broker transactions |
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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 |
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Exempt payees should complete the Substitute Form W-9 to avoid possible erroneous backup withholding.
FURNISH YOUR TAXPAYER IDENTIFICATION NUMBER, CHECK THE APPROPRIATE BOX FOR YOUR STATUS, CHECK THE BOX IN PART 2 OF THE ATTACHED SUBSTITUTE FORM W-9 (“FOR PAYEES EXEMPT FROM BACKUP WITHHOLDING”), SIGN AND DATE THE FORM, AND RETURN IT TO THE
PAYER. Foreign payees who are not subject to backup withholding should complete the appropriate IRS Form W-8 and return it to the payer.
Privacy Act
Notice
Section 6109 requires most recipients of dividend, interest or other payments to give their correct taxpayer identification numbers to payers
who must report such 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.
You must provide payers with 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 correct 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.
(4)
Misuse of TINs—If the requestor discloses or uses taxpayer identification numbers in violation of federal law, the requestor may be subject to civil and criminal penalties.
FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE SERVICE.