<DOCUMENT>
<TYPE>EX-99.7
<SEQUENCE>11
<FILENAME>dex997.txt
<DESCRIPTION>GUIDELINES FOR CERTIFICATION OF TAXPAYER ID
<TEXT>
<PAGE>

                                                                   EXHIBIT 99.7

            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:
e.g., 000-00-0000. Employer identification numbers have nine digits separated
by only one hyphen: e.g., 00-0000000. The table below will help determine the
number to give the payer.
<TABLE>
<CAPTION>
  ----------------------------------------------------------------------------

                                               Give the name*
                                               SOCIAL SECURITY
  For this type of account:                    number of--
  ----------------------------------------------------------------------------
  <S>                                          <C>
   1. An individual's account                  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    The minor(2)
      Gift to Minors Act)

   4. a The usual revocable savings trust      The grantor-trustee(1)
        (grantor is also trustee)
     b So-called "trust" account that is not a The actual owner(1)
       legal or valid trust under State law

   5. Sole proprietorship                      The owner(3)
  ----------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
     ----------------------------------------------------------------------

                                                     Give the name and
                                                     EMPLOYER
                                                     IDENTIFICATION
     For this type of account:                       number of--
     ----------------------------------------------------------------------
     <S>                                             <C>
      6. A valid trust, estate, or pension trust     The legal entity(4)

      7.Corporate                                    The corporation

      8.Association, club, religious, charitable,    The organization
        educational or other tax-exempt
        organization

      9.Partnership                                  Thepartnership

     10. A broker or registered nominee              The broker or nominee

     11. Account with the Department of              The public entity
         Agriculture in the name of a public
         entity (such as a state or local
         government, school district, or prison)
         that receives agricultural program
         payments
     ----------------------------------------------------------------------
</TABLE>
*  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.
(1)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 and may enter either your social security
   number or employee identification number.
(4)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.

<PAGE>

            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER ON SUBSTITUTE FORM W-9
                                    Page 2


Obtaining a TIN
If you do not have a TIN or you do not know your number, obtain Form SS-5,
Application for a Social Security Card (for resident individuals), Form SS-4,
Application for Employer Identification Number (for businesses and all other
entities), Form W-7, Application for IRS Individual Taxpayer Identification
Number (for resident alien individuals required to file U.S. tax returns). You
may obtain Form SS-5 from your local Social Security Administration Office and
Forms SS-4 and W-7 from the IRS by calling 1-800-TAX-FORM (1-800-829-3676) or
from the IRS's Internet Web Site at www.irs.gov.

To complete Substitute Form W-9 if you do not have a TIN, write "Applied For"
in the space for the TIN in Part I, sign and date the form, and give it to the
payor. Generally, you will then have 60 days to obtain a TIN and furnish it to
the payor. If the payor does not receive your TIN within 60 days, backup
withholding, if applicable, will begin and will continue until you furnish your
TIN to the payor. Note: Writing "Applied For" means that you have already
applied for a TIN OR that you intend to apply for one soon.

Payees Exempt from Backup Withholding
Unless otherwise noted herein, all references below to section numbers or to
regulations are references to the Internal Revenue Code of 1986, as amended,
and the regulations promulgated thereunder.

Payees specifically exempted from backup withholding on all payments include
the following:
  .A corporation.
  .A financial institution.
  .An organization exempt from tax under section 501(a), any IRA, or a
   custodial account under section 403(b)(7) if the account satisfies the
   requirements of section 401(f)(2).
  .The United States or any of its agencies or instrumentalities.
  .A state, the District of Columbia, a possession of the United States, or any
   of their political subdivisions or instrumentalities.
  .A foreign government or any of its political subdivisions, agencies or
   instrumentalities.
  .An international organization or any of its agencies or instrumentalities.
  .A dealer in securities or commodities required to register in the United
   States, the District of Columbia or a possession of the United States.
  .A real estate investment trust.
  .A common trust fund operated by a bank under section 584(a).
  .An entity registered at all times during the tax year under the Investment
   Company Act of 1940.
  .A foreign central bank of issue.

Payments Exempt from Backup Withholding
Dividends and patronage dividends that generally are exempt from backup
withholding include:

  .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 which have at least one nonresident alien partner.
  .Payments of patronage dividends not paid in money.
  .Payments made by certain foreign organizations.
  .Payments made to a middleman known in the investment community as a nominee
   or custodian.

Interest payments that generally are exempt from backup withholding include:
  .Payments of interest on obligations issued by individuals. Note: You may be
   subject to backup withholding if (1) this interest payment is $600 or more,
   (2) the interest is paid in the course of the payor's trade or business and
   (3) you have not provid-ed a TIN or have provided an incorrect TIN to the
   payor.
  .Payments of tax-exempt interest (including exempt-interest dividends under
   section 852).
  .Payments described in section 6049(b)(5) to non-resident aliens.
  .Payments on tax-free covenant bonds under section 1451.
  .Payments made by certain foreign organizations.
  .Payments made to a middleman known in the investment community as a nominee
   or custodian.

Exempt payees described above should file a Substitute Form W-9 to avoid
possible erroneous backup withholding. FURNISH YOUR TIN IN PART I, WRITE
"EXEMPT" IN PART II, SIGN AND DATE THE FORM AND RETURN IT TO THE PAYOR.

Certain payments other than interest, dividends and patronage dividends that
are not subject to information reporting also are not subject to backup
withholding. For details, see the regulations under sections 6041, 6041A(a),
6045, and 6050A.

Privacy Act Notice. Section 6109 requires you to give your correct TIN to
persons who must file information returns with the IRS to report interest,
dividends and certain other payments. The IRS uses the numbers for
identification purposes and to help verify the accuracy of your tax return. The
IRS also may 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.

You must provide your TIN to the payor whether or not you are required to file
a tax return. Payors must generally withhold from taxable interest, dividends,
and certain other payments to a payee who does not give a TIN to a payor at the
fourth lowest rate of tax applicable to unmarried individuals (currently 30.5%,
effective until December 31, 2001). Certain penalties also may apply.

Penalties
(1) Penalty for Failure to Furnish a TIN.--If you fail to furnish your TIN to a
payor, you are subject to a penalty of $50 for each such failure unless your
failure is due to reason-able cause and not to willful neglect
(2) Civil Penalty for False Statements 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 $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 ADVISOR OR THE INTERNAL REVENUE
SERVICE.

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</DOCUMENT>
