
<PAGE>

            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.

-------------------------------------     -------------------------------------
<TABLE>
<CAPTION>
                             Give the SOCIAL
                             SECURITY
For this type of account:    number of--
------------------------------------------------
<S>                          <C>
 1. An individual's account  The individual
 2. Two or more individuals  The actual owner of
    (joint account)          the account or, if
                             combined funds, the
                             first individual on
                             the account(1)
 3. Husband and wife (joint  The actual owner of
    account)                 the account or, if
                             joint funds(1)
 4. Custodian account of a   The minor(2)
    minor (Uniform Gift to
    Minors Act)
 5. Adult and minor (joint   The adult or, if
    account)                 the minor is the
                             only contributor,
                             the minor(1)
 6. Account in the name of   The ward, minor, or
    guardian or committee    incompetent
    for a designated ward,   person(3)
    minor, or incompetent
    person
 7.a.  A revocable savings   The grantor-
       trust account (in     trustee(1)
       which grantor is
       also trustee)
b.  Any "trust" account      The actual owner(1)
    that is not a legal or
    valid trust under State
    law
 8. Sole proprietorship      The owner(4)
    account
</TABLE>
<TABLE>
<CAPTION>
                             Give the EMPLOYER
                             IDENTIFICATION
For this type of account:    number of--
                                          ------
<S>                          <C>
 9. A valid trust, estate,   The legal entity
    or pension               (do not furnish the
                             identifying number
                             of the personal
                             representative or
                             trustee unless the
                             legal entity itself
                             is not designated
                             in the account
                             title(5)
10. Corporate account        The corporation
11. Religious, charitable,   The organization
    or educational
    organization account
12. Partnership account      The partnership
    held in the name of the
    business
13. Association, club, or    The organization
    other tax-exempt
    organization
14. A broker or registered   The broker or
    nominee                  nominee
15. 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.
(2) Circle the minor's name and furnish the minor's social security number.
(3) Circle the ward's, minor's or incompetent person's name and furnish such
    person's social security number.
(4) Show the name of the owner.
(5) List first and circle the name of the legal trust, estate, or pension
    trust.

Note: If no name is circled when there is more than one name, the number will
      be considered to be that of the first name listed.
<PAGE>

            GUIDELINES FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
                         NUMBER OF SUBSTITUTE FORM W-9
                                     Page 2
Obtaining a Number
If you don't have a taxpayer identification number ("TIN") or you don't 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
and apply for a number. As soon as you receive your TIN, complete another W-9,
include your TIN, sign and date the form, and send it to the Depositary.

Payees Exempt from Backup Withholding
  Payees specifically exempted from backup withholding on ALL payments
including the following:
 . A corporation.
 . A financial institution.
 . An organization exempt from tax under section 501(a) of the Internal
   Revenue Code of 1986, as amended (the "Code"), or an individual retirement
   plan.
 . The United States or any agency or instrumentality thereof.
 . A State, the District of Columbia, a possession of the United States, or
   any subdivision or instrumentality thereof.
 . A foreign government, a political subdivision of a foreign government, or
   any agency or instrumentality thereof.
 . An international organization or any agency, or instrumentality thereof.
 . A registered dealer in securities or commodities registered in the U.S. or
   a possession of the U.S.
 . A real estate investment trust. A common trust fund operated by a bank
   under section 584(a) of the Code.
 . An exempt charitable remainder trust, or a non-exempt trust described in
   section 4947(a)(1) of the Code.
 . An entity registered at all times under the Investment Company Act of
   1940.
 . A foreign central bank of issue.

  Payments of dividends and patronage dividends not generally subject to backup
withholding include the following:
 . Payments to nonresident aliens subject to withholding under section 1441
   of the Code.
 . Payments to partnerships not engaged in a trade or business in the United
   States and which have at least one nonresident partner.
 . Payments of patronage dividends where the amount renewed is not paid in
   money.
 . Payments made by certain foreign organizations.
 . Payments made to a nominee.

  Payments of interest not generally subject to backup withholding include the
following:
 . Payments of interest on obligations issued by individuals. Note: You may
   be subject to backup withholding if this interest is $600 or more and is
   paid in the course of the payer's trade or business and you have not
   provided your correct taxpayer identification number to the payer.
 . Payments of tax-exempt interest (including exempt-interest dividends under
   section 852) of the Code.
 . Payments described in section 6049(b)(5) of the Code to nonresident
   aliens.
 . Payments on tax-free covenant bonds under section 1451 of the Code.
 . Payments made by certain foreign organizations.
 . Payments made to a nominee.

Exempt payees described above must still complete the substitute form W-9
enclosed herewith to avoid possible erroneous backup withholding. File
substitute form W-9 with the payer, remembering to certify your taxpayer
identification number on Part III of the form, write "exempt" on the face of
the form and sign and date the form and return it to the payer.

Payments that are not subject to information reporting are also not subject to
backup withholding. For details, see sections 6041, 6041A(a), 6042, 6044, 6045,
6049, 6050A, and 6050N of the Code and their regulations.

Privacy Act Notice.--Section 6109 requires most recipients of dividends,
interest, or other payments to give taxpayer identification numbers to payers
who must report the payments to IRS. The IRS uses the numbers for
identification purposes and to help verify the accuracy of your tax return.
Payers must be given the numbers whether or not recipients are required to file
a tax return. Payers must generally withhold 31% of taxable interest,
dividends, 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 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.--Falsifying certifications or
affirmations may subject you to criminal penalties including fines and/or
imprisonment.

FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.
