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<br /> Form W-9;(11ev.10.20071 Page.3
<br /> Generally,individuals:(indludingSoie•p>±+t<prietors}ate,hadxempt Part I. Taxpayer Identification
<br /> from backup withholding CofporatiOna:ere eRernpt from backer i Unll .isf (TIN)withholding for certain;payments,Web as interest and dividends.
<br /> Note:If you are exempt from backup Withholding, you should Enter your TIN in the appropriate box.If yQu.are a resident
<br /> Still eortiplete this form to avoid po55ible erroiieou5 backup alien and yotr do not have an'el ate not eligible to get an S3i'J,
<br /> withholding. your T161 is OurASindividual taxpayer identification number
<br /> The following payees are exempt from backup withholding: (ITIN). Enter it in the social security number box If you do not
<br /> have an ITIN,see.How to get.a TIN below,
<br /> 1.An organization exempt from tax under section 501(a),,any If you area sole proprietor and you have an EIN,you may
<br /> IRA, or a custodial account under section 403(b)(7) if the account enter either your SSN or EIN. However,the IRS prefers that you
<br /> satisfies the requirements of section 401(f)(2), use your SSN,
<br /> 2.The United States-or any of its agencies.or - If you are a single-member LLC that is disregarded as an
<br /> instrumentalities, • entity separate from its owner(see Limited liability company
<br /> 3.A state,the District of Columbia, a.possession of the United (LLQ)on page 2);enter the owner's SSN(or EIN., ifthe owner
<br /> States,or any of their political subdivisions.or instrumentalities, has one). Do not enter the disregarded entity's,EIN, If the LLC is
<br /> 4.A foreign government or any of its political subdivisions, classified:as a corporation or partnership, enter the entity's EIN.
<br /> agencies, or instrumentalities .or Note.See the chart on page 4 for further clarification of name
<br /> 5.An international organization or any of its agencies or and TIN combinations
<br /> instrumentalities. How to get.a TiN.if you;do not have a TIN,applyfor one
<br /> Other payees that may exempt from backup withholding immediately.To;apply for an SSN;get Form SS-5,Application
<br /> include: for a Social Security Card,from your local Social Security
<br /> Administration office:or get this form online at www.ssa:gov.You
<br /> 6. A corporation, may also.get-this form by calling 1-800-772-1213_Use Form
<br /> 7. A foreign central bank of issue,_ W-7,Application for IRS Individual Taxpayer Identification
<br /> 8.A dealer in securities:or commodities required to register.in Number,to apply for.an ITIN, or Form SS-4,Application.for
<br /> the United States;the District of Columbia,or a possession of Employer Identification Number,toapply for an EIN.You can
<br /> the United States, apply for an EIN online by accessing the IRS website at
<br /> www.irs.gov/businesses and clicking on Employer Identification
<br /> 9.A futures commission merchant'registered with the Number(EIN)under Starting:a Business.You can get Forms W-7
<br /> Commodity Futures Trading Commission, and SS-4 from the IRS by visiting www.irs.gov or by calling
<br /> 10.A real estate investment trust, 1-800-TAX-FORM(1-800-829-36.76). .
<br /> 11.An entity registered at all times during the tax year under If you are asked to complete Form W-9 but do not have a TIN,
<br /> the Investment Company Act of 1940, write"Applied For"in the space for the TIN.,sign and date the
<br /> form, and give it to the requester. For interest and dividend
<br /> 12.A common trust fund operated by a:bank under section payments, and certain payments made with respect to readily
<br /> 584(a), tradable instruments, generally you will have 60 days to get a
<br /> 13.A financial institution, TIN and give it to therequester before you are subject to backup
<br /> 14.A middleman known'in the investment community as a withholding on payments.The 60-day rule does not apply to
<br /> nominee or custodian,or other types of payments.You will CO subject to backup
<br /> withholding on art such payments until you provide your TIN to
<br /> 15.A trust exempt from tax under section 664 or described in the requester.
<br /> section 4947. Note. Entering"Applied For"means that you have already
<br /> The chart below shows types of payments that may be applied for a TIN or that you intend to apply for one soon,
<br /> exempt from backup withholding.The chart appliesto theCaution:A disregarded domestic entity that has a foreign owner
<br /> exempt payees listed above, 1 through 15.. must use the appropriate Form W-8.
<br /> IF the payment is for... THEN the payment is exempt Part II. Certification
<br /> for...
<br /> Te establish to the withholding agent that you are a U.S.person,
<br /> Interest and dividend payments All exempt payees except or resident alien,sign Form W-9.You may be requested to sign
<br /> for 9 by the withholding agent even if items 1,4, and 5 below indicate
<br /> Broker transactions Exempt payees 1 through 13. otherwise:
<br /> Also,,a person registered under For a joint account,only the person whose TIN is shown 1n .
<br /> the'Investment Advisers Act of Part I should sign(when required). Exempt payees, see Exempt
<br /> 1940'who regularly acts as a Payee on page 2.
<br /> broker Signature requirements.Complete the certification as indicated
<br /> Barter exchange transactions Exempt payees 1 through 5 in 1 through 5 below.
<br /> and patronage dividend§ 1.Interest•,dividend,and barter exchange accounts
<br /> opened before 1984 and broker accounts considered active
<br /> Payments over$600 required Generally;eempt payees during 1983.You must give'your correbt TIN; but you do not
<br /> to be reported and direct 1 through 7 have to sign the Certification.
<br /> sales oyer$5,000' 2.Interest,dividend,broker,and barter exchange
<br /> aced nts opened atter'1'953 and broker accounts considered
<br /> 'See Form 1099-MISC,Miscellaneous Income;and Its lnatructbns: IA
<br /> 2ina>~L»ye during 1983.You must sign the certification pr backup
<br /> However,the following payments made to a corporation(Inducting gross
<br /> proceeds paid to an attorney under section'6045(f),even it the attorney is a withholding will apply If you.are subject to backup withholding
<br /> corporation)and reportable on Form 1199-rviiSG are not exempt from and you are merely providing your correct TiN to the requester,
<br /> backup withholding:medical and health cafe paymarits,attorneys'tees,and you.must cross out item 2 In the certification before signing the
<br /> payinents..for services paid by a federal executive agency. form.
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