<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>12
<FILENAME>ex99-8.txt
<DESCRIPTION>EXHIBIT 99(8)
<TEXT>


<PAGE>


                    Form of Guidelines for Certification of
                        Taxpayer Identification Number on
                                 Substitute W-9

Purpose of Form

A person who is required to file an information return with the IRS must obtain
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.

U.S. person. Use Substitute Form W-9 only if you are a U.S. person (including a
resident alien) to provide your correct TIN to the person requesting it (the
requester) and, when applicable, to:

     1. Certify that the TIN you are giving is correct (or you are waiting for a
number to be issued),

     2. Certify that you are not subject to backup withholding, or

     3. Claim exemption from backup withholding if you are a U.S. exempt payee.

Foreign person. If you are a foreign person, use the appropriate Form W-8 (see
Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

Nonresident alien who becomes a resident alien.

Generally, only a nonresident alien individual may use the terms of a tax treaty
to reduce or eliminate U.S. tax on certain types of income. However, most tax
treaties contain a provision known as a "saving clause." Exceptions specified in
the saving clause may permit an exemption from tax to continue for certain types
of income even after the recipient has otherwise become a U.S. resident alien
for tax purposes.

     If you are a U.S. resident alien who is relying on an exception contained
in the saving clause of a tax treaty to claim an exemption from U.S. tax on
certain types of income, you must attach a statement that specifies the
following five items:

     1. The treaty country. Generally, this must be the same treaty under which
you claimed exemption from tax as a nonresident alien.

     2. The treaty article addressing the income.

     3. The article number (or location) in the tax treaty that contains the
saving clause and its exceptions.

     4. The type and amount of income that qualifies for the exemption from tax.

     5. Sufficient facts to justify the exemption from tax under the terms of
the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from
tax for scholarship income received by a Chinese student temporarily present in
the United States. Under U.S. law, this student will become a resident alien for
tax purposes if his or her stay in the United States exceeds 5 calendar years.
However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April
30, 1984) allows the provisions of Article 20 to continue to apply even after
the Chinese student becomes a resident alien of the United States. A Chinese
student who qualifies for this exception (under paragraph 2 of the first
protocol) and is relying on this exception to claim an exemption from tax on his
or her scholarship or fellowship income would attach to Substitute Form W-9 a
statement that includes the information described above to support that
exemption.

     If you are a nonresident alien or a foreign entity not subject to backup
withholding, give the requester the appropriate completed Form W-8.

What is backup withholding? Persons making certain payments to you must under
certain conditions withhold and pay to the IRS 28% of such payments. This is
called "backup withholding." Payments that may be subject to backup withholding
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.

     You will not be subject to backup withholding on payments you receive 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 be subject to backup withholding if:

     1. You do not furnish your TIN to the requester, or

     2. You do not certify your TIN when required (see the Part II instructions
on page 5 for details), or

     3. The IRS tells the requester that you furnished an incorrect TIN, or

     4. 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

     5. You do not certify to the requester that you are not subject to backup
withholding under 4 above (for reportable interest and dividend accounts opened
after 1983 only).

     Certain payees and payments are exempt from backup withholding. See the
instructions below.

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.

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.

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.

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.

     If the account is in joint names, list first, and then circle, the name of
the person or entity whose number you entered in Part I of the form.


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Substitute Form W-9 (Rev. 1-2003)                                       Page 2
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Sole proprietor. Enter your individual name as shown on your social security
card on the "Name" line. You may enter your business, trade, or "doing business
as (DBA)" name on the "Business name" line.

Limited liability company (LLC). If you are a single-member LLC (including a
foreign LLC with a domestic owner) that is disregarded as an entity separate
from its owner under Treasury regulations section 301.7701-3, enter the owner's
name on the "Name" line. Enter the LLC's name on the "Business name" line.

Other entities. Enter your business name as shown on required Federal tax
documents on the "Name" line. This name should match the name shown on the
charter or other legal document creating the entity. You may enter any business,
trade, or DBA name on the "Business name" line.

Note: You are requested to check the appropriate box for your status
(individual/sole proprietor, corporation, etc.).

Exempt From Backup Withholding

If you are exempt, enter your name as described above and check the appropriate
box for your status, then check the "Exempt from backup withholding" box in the
line following the business name, sign and date the form.

Generally, individuals (including sole proprietors) are not exempt from backup
withholding. Corporations are exempt from backup withholding for certain
payments, such as interest and dividends.

Note: If you are exempt from backup withholding, you should still complete this
form to avoid possible erroneous backup withholding.

Exempt payees. Backup withholding is not required on any payments made to the
following payees:

     1. 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);

     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; or

     5. An international organization or any of its agencies or
instrumentalities.

     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);

     13. A financial institution;

     14. A middleman known in the investment community as a nominee or
custodian; or

     15. A trust exempt from tax under section 664 or described in section 4947.

     The chart below shows types of payments that may be exempt from backup
withholding. The chart applies to the exempt recipients listed above, 1 through
15.
<TABLE>
<CAPTION>
-------------------------------------------------------------------------------
If the payment is for. . .                 THEN the payment is exempt
                                           for. . .
-------------------------------------------------------------------------------
<S>                                        <C>
Interest and dividend payments             All exempt recipients except
                                           for 9
-------------------------------------------------------------------------------
Broker transactions                        Exempt recipients 1 through 13.
                                           Also, a person registered under
                                           the Investment Advisers Act of 1940
                                           who regularly acts as a broker
-------------------------------------------------------------------------------
Barter exchange transactions               Exempt recipients 1 through 5
and patronage dividends
-------------------------------------------------------------------------------
Payments over $600 required                Generally, exempt recipients
to be reported and direct sales            1 through 7(2)
over $5,000(1)
-------------------------------------------------------------------------------
</TABLE>
(1)  See Form 1099-MISC, Miscellaneous Income, and its instructions.

(2) However, the following payments made to a corporation (including gross
proceeds paid to an attorney under section 6045(f), even if the attorney is a
corporation) and reportable on Form 1099-MISC are not exempt from backup
withholding: medical and health care payments, attorneys' fees; and payments for
services paid by a Federal executive agency.

Part I. Taxpayer Identification Number (TIN)

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.

     If you are a sole proprietor and you have an EIN, you may enter either your
SSN or EIN. However, the IRS prefers that you use your SSN.

     If you are a single-owner LLC that is disregarded as an entity separate
from its owner (see Limited liability company (LLC), above), enter your SSN (or
EIN, if you have one). If the LLC is a corporation, partnership, etc., enter the
entity's EIN.

Note: See the chart on page 3, below, for further clarification of name and TIN
combinations.

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, Application for a Social Security Card, from your
local Social Security Administration office or get this form on-line at
www.ssa.gov/online/ss5.html. You may also get this form by calling
1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer
Identification Number, to apply for an ITIN, or Form SS-4, Application for
Employer Identification Number, 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) or from the IRS Web
Site at www.irs.gov.

     If you are asked to complete a Substitute Form W-9 but 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, generally you will have 60
days to get a TIN and give it to the requester before you are subject to backup
withholding on payments. The 60-day rule does not apply to other types of
payments. You will be subject to backup withholding on all such payments until
you provide your TIN to the requester.

Note: Writing "Applied For" means that you have already applied for a TIN or
that you intend to apply for one soon.

Caution: A disregarded domestic entity that has a foreign owner must use the
appropriate Form W-8.

                                       2


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Substitute Form W-9 (Rev. 1-2003)                                       Page 3
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Part II. Certification

To establish to the withholding agent that you are a U.S. person, or resident
alien, sign Substitute Form W-9. You may be requested to sign by the withholding
agent even if items 1, 3, and 5 below indicate otherwise.

     For a joint account, only the person whose TIN is shown in Part I should
sign (when required). Exempt recipients, see Exempt from backup withholding on
page 3.

Signature requirements. Complete the certification as indicated in 1 through 5
below.

     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.

     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.

     3. Real estate transactions. You must sign the certification. You may cross
out item 2 of the certification.

     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, payments to certain
fishing boat crew members and fishermen, and gross proceeds paid to attorneys
(including payments to corporations).

     5. Mortgage interest paid by you, acquisition or abandonment of secured
property, cancellation of debt, qualified tuition program payments (under
section 529), IRA or Archer MSA contributions or distributions, and pension
distributions. You must give your correct TIN, but you do not have to sign the
certification.

What Name and Number to Give the Requester
<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------
For this type of account:                     Give name and SSN of:
---------------------------------------------------------------------------------------
<S>                                           <C>
1. Individual                                 The individual

2. Two or more individuals                    The actual owner of the
   (joint account)                            account or, if combined
                                              funds, the first individual on
                                              the account(1)

3. Custodian account of a minor               The minor(2)
   (Uniform Gift to Minors Act)

4. a. The usual revocable                     The grantor-trustee(1)
      savings trust (grantor is also
      trustee)

   b. So-called trust account                 The actual owner(1)
      that is not a legal or
      valid trust under state law

5. Sole proprietorship or                     The owner(3)
   single-owner-LLC
</TABLE>

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------
For this type of account:                     Give name and EIN of:
---------------------------------------------------------------------------------------
<S>                                           <C>
6.  Sole proprietorship or                    The owner(3)
    single-owner LLC

7.  A valid trust, estate, or                 Legal entity(4)
    pension trust

8.  Corporate of LLC electing                 The corporation
    corporate status on
    Form 8832

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

10. Partnership or multi-                     The partnership
    member LLC

11. A broker or registered                    The broker or nominee
    nominee

12. Account with the                          The public entity
    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
---------------------------------------------------------------------------------------
</TABLE>

(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, but you may also enter your business or
"DBA" name. You may use either your SSN or EIN (if you have one).

(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.

                                       3


<PAGE>

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Privacy Act Notice

Section 6109 of the Internal Revenue Code requires you to provide your correct
TIN to persons who must file information returns with the IRS to report
interest, dividends, 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 or Archer MSA. 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. We may also disclose this information to other
countries under a tax treaty, or to Federal and state agencies to enforce
Federal nontax criminal laws and to combat terrorism.

You must provide your TIN whether or not you are required to file a tax return.
Payors must generally withhold 28% of taxable interest, dividend, and certain
other payments to a payee who does not give a TIN to a payor. Certain penalties
may also apply.




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